Nano4S: 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.
Nano4S
Largest movements
- Receivables after one year -€24,367
down €24,367 (-20.1%), from €120,992 to €96,625
- Tangible fixed assets -€13,000
down €13,000 (-49.7%), from €26,161 to €13,161
of which Furniture and vehicles: -€12,866
- Receivables within one year -€10,773
down €10,773 (-37.6%), from €28,665 to €17,892
of which Other amounts receivable: -€10,876
- Stocks and contracts +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Profit (loss) carried forward -€25,730
down €25,730 (-5,429%), from -€474 to -€26,204
- Debts after one year -€14,371
down €14,371 (-92.3%), from €15,575 to €1,205
- Trade debts -€2,242
down €2,242 (-57.4%), from €3,905 to €1,663
- Financial income -€35,658
down €35,658 (-42.9%), from €83,084 to €47,426
- Gross operating margin -€5,235
down €5,235 (-9.9%), from -€52,971 to -€58,206
- Financial charges -€1,680
down €1,680 (-82.4%), from €2,038 to €358
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 | €222,127 | €179,402 | -€42,725 | -19.2% |
| Fixed assets | 21/28 | €39,061 | €26,061 | -€13,000 | -33.3% |
| Tangible fixed assets | 22/27 | €26,161 | €13,161 | -€13,000 | -49.7% |
| Plant, machinery and equipment | 23 | €146 | €12 | -€133 | -91.5% |
| Furniture and vehicles | 24 | €26,015 | €13,148 | -€12,866 | -49.5% |
| Financial fixed assets | 28 | €12,900 | €12,900 | = | 0.0% |
| Current assets | 29/58 | €183,066 | €153,341 | -€29,725 | -16.2% |
| Amounts receivable after more than one year | 29 | €120,992 | €96,625 | -€24,367 | -20.1% |
| Other amounts receivable | 291 | €120,992 | €96,625 | -€24,367 | -20.1% |
| Stocks and contracts in progress | 3 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Stocks | 30/36 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €28,665 | €17,892 | -€10,773 | -37.6% |
| Trade receivables | 40 | €3,645 | €3,748 | +€103 | +2.8% |
| Other amounts receivable | 41 | €25,019 | €14,144 | -€10,876 | -43.5% |
| Cash at bank and in hand | 54/58 | €18,506 | €20,660 | +€2,154 | +11.6% |
| Deferred charges and accrued income | 490/1 | €4,903 | €3,164 | -€1,739 | -35.5% |
| Total equity and liabilities | 10/49 | €222,127 | €179,402 | -€42,725 | -19.2% |
| Equity | 10/15 | €149,992 | €124,262 | -€25,730 | -17.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €131,916 | €131,916 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €131,916 | €131,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€474 | -€26,204 | -€25,730 | -5,429% |
| Amounts payable | 17/49 | €72,135 | €55,140 | -€16,995 | -23.6% |
| Amounts payable after more than one year | 17 | €15,575 | €1,205 | -€14,371 | -92.3% |
| Financial debts | 170/4 | €15,575 | €1,205 | -€14,371 | -92.3% |
| Amounts payable within one year | 42/48 | €55,002 | €53,890 | -€1,112 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €14,222 | €14,371 | +€149 | +1.0% |
| Trade debts | 44 | €3,905 | €1,663 | -€2,242 | -57.4% |
| Suppliers | 440/4 | €3,905 | €1,663 | -€2,242 | -57.4% |
| Taxes, remuneration and social security | 45 | €4,836 | €5,022 | +€186 | +3.8% |
| Taxes | 450/3 | €1,449 | €1,225 | -€224 | -15.5% |
| Remuneration and social security | 454/9 | €3,387 | €3,797 | +€410 | +12.1% |
| Other amounts payable | 47/48 | €32,038 | €32,834 | +€796 | +2.5% |
| Accrued charges and deferred income | 492/3 | €1,557 | €45 | -€1,512 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,000 | €13,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,591 | €1,423 | -€168 | -10.5% |
| Gross operating margin | 9900 | -€52,971 | -€58,206 | -€5,235 | -9.9% |
| Operating profit (loss) | 9901 | -€67,561 | -€72,628 | -€5,067 | -7.5% |
| Financial income | 75/76B | €83,084 | €47,426 | -€35,658 | -42.9% |
| Recurring financial income | 75 | €83,084 | €47,426 | -€35,658 | -42.9% |
| Financial charges | 65/66B | €2,038 | €358 | -€1,680 | -82.4% |
| Recurring financial charges | 65 | €2,038 | €358 | -€1,680 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | €13,485 | -€25,561 | -€39,045 | |
| Income taxes | 67/77 | €182 | €169 | -€13 | -7.2% |
| Profit (loss) for the period | 9904 | €13,302 | -€25,730 | -€39,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,302 | -€25,730 | -€39,032 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.