NANO DESIGN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NANO DESIGN
Largest movements
- Tangible fixed assets -€11,563
down €11,563 (-3.6%), from €317,229 to €305,666
of which Land and buildings: -€10,186
- Other debts +€41,547
up €41,547 (+53.1%), from €78,310 to €119,857
- Profit (loss) carried forward -€24,105
down €24,105 (-35.9%), from -€67,162 to -€91,267
- Debts after one year -€23,228
down €23,228 (-10.0%), from €231,861 to €208,633
- Short-term financial debts -€4,500
down €4,500 (-94.6%), from €4,760 to €259
- Trade debts -€3,473
down €3,473 (-90.1%), from €3,855 to €382
- Gross operating margin +€1,921
up €1,921 (+34.9%), from -€5,503 to -€3,581
- Other operating charges +€436
up €436 (+11.2%), from €3,899 to €4,334
- Depreciation -€384
down €384 (-3.0%), from €12,834 to €12,450
- Financial charges -€170
down €170 (-4.3%), from €3,909 to €3,739
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €319,587 | €306,092 | -€13,495 | -4.2% |
| Fixed assets | 21/28 | €318,116 | €305,666 | -€12,450 | -3.9% |
| Intangible fixed assets | 21 | €887 | - | -€887 | |
| Tangible fixed assets | 22/27 | €317,229 | €305,666 | -€11,563 | -3.6% |
| Land and buildings | 22 | €312,249 | €302,063 | -€10,186 | -3.3% |
| Plant, machinery and equipment | 23 | €4,020 | €3,434 | -€586 | -14.6% |
| Furniture and vehicles | 24 | €960 | €169 | -€791 | -82.4% |
| Current assets | 29/58 | €1,471 | €427 | -€1,045 | -71.0% |
| Amounts receivable within one year | 40/41 | €1,471 | €427 | -€1,045 | -71.0% |
| Trade receivables | 40 | €621 | €50 | -€571 | -92.0% |
| Other amounts receivable | 41 | €850 | €377 | -€474 | -55.7% |
| Total equity and liabilities | 10/49 | €319,587 | €306,092 | -€13,495 | -4.2% |
| Equity | 10/15 | -€22,162 | -€46,267 | -€24,105 | -109% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,162 | -€91,267 | -€24,105 | -35.9% |
| Amounts payable | 17/49 | €341,749 | €352,360 | +€10,610 | +3.1% |
| Amounts payable after more than one year | 17 | €231,861 | €208,633 | -€23,228 | -10.0% |
| Financial debts | 170/4 | €231,861 | €208,633 | -€23,228 | -10.0% |
| Amounts payable within one year | 42/48 | €109,888 | €143,726 | +€33,838 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €22,964 | €23,228 | +€264 | +1.1% |
| Financial debts | 43 | €4,760 | €259 | -€4,500 | -94.6% |
| Credit institutions | 430/8 | €4,760 | €259 | -€4,500 | -94.6% |
| Trade debts | 44 | €3,855 | €382 | -€3,473 | -90.1% |
| Suppliers | 440/4 | €3,855 | €382 | -€3,473 | -90.1% |
| Other amounts payable | 47/48 | €78,310 | €119,857 | +€41,547 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,834 | €12,450 | -€384 | -3.0% |
| Other operating charges | 640/8 | €3,899 | €4,334 | +€436 | +11.2% |
| Non-recurring operating charges | 66A | €68 | - | -€68 | |
| Gross operating margin | 9900 | -€5,503 | -€3,581 | +€1,921 | +34.9% |
| Operating profit (loss) | 9901 | -€22,304 | -€20,366 | +€1,939 | +8.7% |
| Financial charges | 65/66B | €3,909 | €3,739 | -€170 | -4.3% |
| Recurring financial charges | 65 | €3,909 | €3,739 | -€170 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,214 | -€24,105 | +€2,109 | +8.0% |
| Profit (loss) for the period | 9904 | -€26,214 | -€24,105 | +€2,109 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,214 | -€24,105 | +€2,109 | +8.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.