Nano Services: 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 Services
Largest movements
- Receivables within one year +€11,969
up €11,969 (+61.6%), from €19,427 to €31,396
of which Trade receivables: +€16,744
- Stocks and contracts +€11,613
up €11,613 (+29.1%), from €39,904 to €51,517
- Tangible fixed assets -€10,172
down €10,172 (-19.6%), from €52,028 to €41,856
of which Furniture and vehicles: -€9,803
- Cash +€7,149
up €7,149 (+18.6%), from €38,449 to €45,598
mainly Trade debts (+€27,268) and Depreciation (+€13,788)
- Trade debts +€27,268
up €27,268 (+344%), from €7,917 to €35,184
- Current portion of long-term debt -€8,442
no longer reported in 2025 (was €8,442)
- Reserves +€2,000
up €2,000 (+1.6%), from €122,150 to €124,150
- Gross operating margin -€68,861
down €68,861 (-77.3%), from €89,134 to €20,274
- Depreciation +€4,689
up €4,689 (+51.5%), from €9,099 to €13,788
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 | €149,807 | €170,367 | +€20,560 | +13.7% |
| Fixed assets | 21/28 | €52,028 | €41,856 | -€10,172 | -19.6% |
| Tangible fixed assets | 22/27 | €52,028 | €41,856 | -€10,172 | -19.6% |
| Plant, machinery and equipment | 23 | €831 | €463 | -€369 | -44.4% |
| Furniture and vehicles | 24 | €51,196 | €41,393 | -€9,803 | -19.1% |
| Current assets | 29/58 | €97,779 | €128,511 | +€30,732 | +31.4% |
| Stocks and contracts in progress | 3 | €39,904 | €51,517 | +€11,613 | +29.1% |
| Stocks | 30/36 | €39,904 | €51,517 | +€11,613 | +29.1% |
| Amounts receivable within one year | 40/41 | €19,427 | €31,396 | +€11,969 | +61.6% |
| Trade receivables | 40 | €14,438 | €31,182 | +€16,744 | +116% |
| Other amounts receivable | 41 | €4,989 | €214 | -€4,775 | -95.7% |
| Cash at bank and in hand | 54/58 | €38,449 | €45,598 | +€7,149 | +18.6% |
| Total equity and liabilities | 10/49 | €149,807 | €170,367 | +€20,560 | +13.7% |
| Equity | 10/15 | €127,739 | €129,766 | +€2,027 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,150 | €124,150 | +€2,000 | +1.6% |
| Distributable reserves | 133 | €122,150 | €124,150 | +€2,000 | +1.6% |
| Profit (loss) carried forward | 14 | -€611 | -€584 | +€27 | +4.4% |
| Amounts payable | 17/49 | €22,068 | €40,601 | +€18,533 | +84.0% |
| Amounts payable within one year | 42/48 | €22,068 | €40,601 | +€18,533 | +84.0% |
| Current portion of amounts payable after more than one year | 42 | €8,442 | - | -€8,442 | |
| Trade debts | 44 | €7,917 | €35,184 | +€27,268 | +344% |
| Suppliers | 440/4 | €7,917 | €35,184 | +€27,268 | +344% |
| Taxes, remuneration and social security | 45 | €5,710 | €5,417 | -€293 | -5.1% |
| Taxes | 450/3 | €5,710 | €5,417 | -€293 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,099 | €13,788 | +€4,689 | +51.5% |
| Other operating charges | 640/8 | €619 | €811 | +€192 | +31.1% |
| Non-recurring operating charges | 66A | €69,509 | - | -€69,509 | |
| Gross operating margin | 9900 | €89,134 | €20,274 | -€68,861 | -77.3% |
| Operating profit (loss) | 9901 | €9,908 | €5,674 | -€4,233 | -42.7% |
| Financial income | 75/76B | €185 | - | -€185 | |
| Recurring financial income | 75 | €185 | - | -€185 | |
| Financial charges | 65/66B | €291 | €334 | +€43 | +14.8% |
| Recurring financial charges | 65 | €291 | €334 | +€43 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €9,803 | €5,341 | -€4,462 | -45.5% |
| Income taxes | 67/77 | €3,862 | €3,314 | -€548 | -14.2% |
| Profit (loss) for the period | 9904 | €5,941 | €2,027 | -€3,914 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,941 | €2,027 | -€3,914 | -65.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.