NANO ELEC: 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 ELEC
Largest movements
- Cash +€3,598
up €3,598 (+45.7%), from €7,879 to €11,478
mainly Other debts (+€10,306) and Net result for the year (+€733)
- Tangible fixed assets +€2,425
new in 2025: €2,425
- Receivables within one year +€463
up €463 (+50.4%), from €919 to €1,382
of which Trade receivables: +€281
- Deferred charges and accrued income +€440
new in 2025: €440
- Other debts +€10,306
up €10,306 (+5,904%), from €175 to €10,481
- Trade debts -€4,290
down €4,290 (-73.2%), from €5,860 to €1,569
- Profit (loss) carried forward +€733
up €733 (+67.3%), from €1,090 to €1,823
- Tax, wage and social debts +€177
up €177 (+24.5%), from €724 to €901
- Gross operating margin +€1,078
up €1,078 (+78.5%), from €1,374 to €2,452
- Other operating charges +€760
new in 2025: €760
- Taxes +€334
up €334 (+118%), from €284 to €617
- Depreciation +€314
new in 2025: €314
- Financial charges +€33
new in 2025: €33
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,848 | €15,775 | +€6,927 | +78.3% |
| Fixed assets | 21/28 | €50 | €2,475 | +€2,425 | +4,851% |
| Tangible fixed assets | 22/27 | - | €2,425 | +€2,425 | |
| Other tangible fixed assets | 26 | - | €2,425 | +€2,425 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €8,798 | €13,300 | +€4,502 | +51.2% |
| Amounts receivable within one year | 40/41 | €919 | €1,382 | +€463 | +50.4% |
| Trade receivables | 40 | - | €281 | +€281 | |
| Other amounts receivable | 41 | €919 | €1,101 | +€183 | +19.9% |
| Cash at bank and in hand | 54/58 | €7,879 | €11,478 | +€3,598 | +45.7% |
| Deferred charges and accrued income | 490/1 | - | €440 | +€440 | |
| Total equity and liabilities | 10/49 | €8,848 | €15,775 | +€6,927 | +78.3% |
| Equity | 10/15 | €2,090 | €2,823 | +€733 | +35.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,090 | €1,823 | +€733 | +67.3% |
| Amounts payable | 17/49 | €6,758 | €12,952 | +€6,194 | +91.6% |
| Amounts payable within one year | 42/48 | €6,758 | €12,952 | +€6,194 | +91.6% |
| Trade debts | 44 | €5,860 | €1,569 | -€4,290 | -73.2% |
| Suppliers | 440/4 | €5,860 | €1,569 | -€4,290 | -73.2% |
| Taxes, remuneration and social security | 45 | €724 | €901 | +€177 | +24.5% |
| Taxes | 450/3 | €724 | €901 | +€177 | +24.5% |
| Other amounts payable | 47/48 | €175 | €10,481 | +€10,306 | +5,904% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €314 | +€314 | |
| Other operating charges | 640/8 | - | €760 | +€760 | |
| Gross operating margin | 9900 | €1,374 | €2,452 | +€1,078 | +78.5% |
| Operating profit (loss) | 9901 | €1,374 | €1,378 | +€4 | +0.3% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | - | €33 | +€33 | |
| Recurring financial charges | 65 | - | €33 | +€33 | |
| Profit (loss) for the period before taxes | 9903 | €1,374 | €1,351 | -€23 | -1.7% |
| Income taxes | 67/77 | €284 | €617 | +€334 | +118% |
| Profit (loss) for the period | 9904 | €1,090 | €733 | -€357 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,090 | €733 | -€357 | -32.7% |
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 16 October 2026 via checked.be.