Nano Ventures: 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 Ventures
Largest movements
- Deferred charges and accrued income -€30,000
down €30,000 (-33.3%), from €90,000 to €60,000
- Receivables within one year +€12,184
up €12,184 (+43.3%), from €28,154 to €40,337
of which Other amounts receivable: +€16,973
- Tangible fixed assets -€4,800
down €4,800 (-13.6%), from €35,209 to €30,409
- Cash +€1,681
up €1,681 (+275%), from €611 to €2,292
mainly Deferred charges and accrued income (+€30,000) and Net result for the year (+€8,330)
- Current portion of long-term debt -€17,789
down €17,789 (-52.3%), from €34,039 to €16,250
- Trade debts -€10,276
down €10,276 (-43.5%), from €23,613 to €13,337
- Profit (loss) carried forward +€8,330
up €8,330 (+1,350%), from €617 to €8,947
- Tax, wage and social debts -€2,273
down €2,273 (-5.0%), from €45,526 to €43,254
of which Taxes: -€2,273
- Other operating charges +€30,334
up €30,334 (+539%), from €5,633 to €35,968
- Financial charges -€3,507
down €3,507 (-35.7%), from €9,828 to €6,322
- Taxes -€2,680
down €2,680, from €1,561 to -€1,119
- Gross operating margin +€2,263
up €2,263 (+4.4%), from €50,954 to €53,217
- Financial income +€1,053
up €1,053 (+3,510%), from €30 to €1,083
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,973 | €133,038 | -€20,936 | -13.6% |
| Fixed assets | 21/28 | €35,209 | €30,409 | -€4,800 | -13.6% |
| Tangible fixed assets | 22/27 | €35,209 | €30,409 | -€4,800 | -13.6% |
| Furniture and vehicles | 24 | €35,209 | €30,409 | -€4,800 | -13.6% |
| Current assets | 29/58 | €118,765 | €102,629 | -€16,136 | -13.6% |
| Amounts receivable within one year | 40/41 | €28,154 | €40,337 | +€12,184 | +43.3% |
| Trade receivables | 40 | €18,790 | €14,000 | -€4,790 | -25.5% |
| Other amounts receivable | 41 | €9,364 | €26,337 | +€16,973 | +181% |
| Cash at bank and in hand | 54/58 | €611 | €2,292 | +€1,681 | +275% |
| Deferred charges and accrued income | 490/1 | €90,000 | €60,000 | -€30,000 | -33.3% |
| Total equity and liabilities | 10/49 | €153,973 | €133,038 | -€20,936 | -13.6% |
| Equity | 10/15 | €717 | €9,047 | +€8,330 | +1,161% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €617 | €8,947 | +€8,330 | +1,350% |
| Amounts payable | 17/49 | €153,256 | €123,991 | -€29,265 | -19.1% |
| Amounts payable after more than one year | 17 | €48,750 | €48,750 | = | 0.0% |
| Financial debts | 170/4 | €48,750 | €48,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,179 | €72,901 | -€30,277 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €34,039 | €16,250 | -€17,789 | -52.3% |
| Trade debts | 44 | €23,613 | €13,337 | -€10,276 | -43.5% |
| Suppliers | 440/4 | €23,613 | €13,337 | -€10,276 | -43.5% |
| Taxes, remuneration and social security | 45 | €45,526 | €43,254 | -€2,273 | -5.0% |
| Taxes | 450/3 | €42,569 | €40,296 | -€2,273 | -5.3% |
| Remuneration and social security | 454/9 | €2,958 | €2,958 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €0 | €61 | +€61 | |
| Accrued charges and deferred income | 492/3 | €1,327 | €2,340 | +€1,012 | +76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,709 | €4,800 | +€91 | +1.9% |
| Other operating charges | 640/8 | €5,633 | €35,968 | +€30,334 | +539% |
| Non-recurring operating charges | 66A | €30,000 | - | -€30,000 | |
| Gross operating margin | 9900 | €50,954 | €53,217 | +€2,263 | +4.4% |
| Operating profit (loss) | 9901 | €10,612 | €12,449 | +€1,837 | +17.3% |
| Financial income | 75/76B | €30 | €1,083 | +€1,053 | +3,510% |
| Recurring financial income | 75 | €30 | €1,083 | +€1,053 | +3,510% |
| Financial charges | 65/66B | €9,828 | €6,322 | -€3,507 | -35.7% |
| Recurring financial charges | 65 | €9,828 | €6,322 | -€3,507 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €814 | €7,210 | +€6,396 | +786% |
| Income taxes | 67/77 | €1,561 | -€1,119 | -€2,680 | |
| Profit (loss) for the period | 9904 | -€747 | €8,330 | +€9,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€747 | €8,330 | +€9,076 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.