NANOBO: 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.
NANOBO
Largest movements
- Cash -€50,500
down €50,500 (-96.6%), from €52,263 to €1,763
mainly Other debts (-€48,772) and Contributions, distributions and other (-€20,782)
- Receivables within one year -€9,558
down €9,558 (-37.8%), from €25,301 to €15,743
of which Other amounts receivable: -€24,150
- Tangible fixed assets -€4,472
down €4,472 (-4.8%), from €93,669 to €89,197
of which Furniture and vehicles: -€3,604
- Other debts -€48,772
down €48,772 (-54.0%), from €90,386 to €41,614
- Tax, wage and social debts -€10,306
down €10,306 (-62.0%), from €16,633 to €6,327
of which Taxes: -€10,112
- Debts after one year -€6,070
down €6,070 (-11.0%), from €55,332 to €49,262
- Depreciation -€5,493
down €5,493 (-41.2%), from €13,336 to €7,842
- Other operating charges +€2,631
up €2,631 (+348%), from €757 to €3,387
- Financial income -€1,643
down €1,643 (-90.3%), from €1,820 to €176
- Gross operating margin -€1,512
down €1,512 (-3.5%), from €42,723 to €41,211
- Taxes -€464
down €464 (-7.3%), from €6,366 to €5,902
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 | €171,724 | €108,510 | -€63,214 | -36.8% |
| Fixed assets | 21/28 | €93,669 | €89,197 | -€4,472 | -4.8% |
| Tangible fixed assets | 22/27 | €93,669 | €89,197 | -€4,472 | -4.8% |
| Land and buildings | 22 | €67,000 | €67,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,916 | €7,743 | -€2,173 | -21.9% |
| Furniture and vehicles | 24 | €14,461 | €10,857 | -€3,604 | -24.9% |
| Assets under construction and advance payments | 27 | €2,292 | €3,597 | +€1,305 | +56.9% |
| Current assets | 29/58 | €78,056 | €19,314 | -€58,742 | -75.3% |
| Amounts receivable within one year | 40/41 | €25,301 | €15,743 | -€9,558 | -37.8% |
| Trade receivables | 40 | €0 | €14,592 | +€14,592 | |
| Other amounts receivable | 41 | €25,301 | €1,150 | -€24,150 | -95.5% |
| Cash at bank and in hand | 54/58 | €52,263 | €1,763 | -€50,500 | -96.6% |
| Deferred charges and accrued income | 490/1 | €492 | €1,808 | +€1,316 | +267% |
| Total equity and liabilities | 10/49 | €171,724 | €108,510 | -€63,214 | -36.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €168,724 | €105,510 | -€63,214 | -37.5% |
| Amounts payable after more than one year | 17 | €55,332 | €49,262 | -€6,070 | -11.0% |
| Financial debts | 170/4 | €55,332 | €49,262 | -€6,070 | -11.0% |
| Amounts payable within one year | 42/48 | €113,393 | €55,999 | -€57,394 | -50.6% |
| Current portion of amounts payable after more than one year | 42 | €5,794 | €6,070 | +€276 | +4.8% |
| Trade debts | 44 | €579 | €1,987 | +€1,408 | +243% |
| Suppliers | 440/4 | €579 | €1,987 | +€1,408 | +243% |
| Taxes, remuneration and social security | 45 | €16,633 | €6,327 | -€10,306 | -62.0% |
| Taxes | 450/3 | €16,223 | €6,111 | -€10,112 | -62.3% |
| Remuneration and social security | 454/9 | €410 | €216 | -€194 | -47.3% |
| Other amounts payable | 47/48 | €90,386 | €41,614 | -€48,772 | -54.0% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,336 | €7,842 | -€5,493 | -41.2% |
| Other operating charges | 640/8 | €757 | €3,387 | +€2,631 | +348% |
| Gross operating margin | 9900 | €42,723 | €41,211 | -€1,512 | -3.5% |
| Operating profit (loss) | 9901 | €28,631 | €29,982 | +€1,351 | +4.7% |
| Financial income | 75/76B | €1,820 | €176 | -€1,643 | -90.3% |
| Recurring financial income | 75 | €1,820 | €176 | -€1,643 | -90.3% |
| Financial charges | 65/66B | €3,394 | €3,474 | +€79 | +2.3% |
| Recurring financial charges | 65 | €3,394 | €3,474 | +€79 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €27,056 | €26,684 | -€372 | -1.4% |
| Income taxes | 67/77 | €6,366 | €5,902 | -€464 | -7.3% |
| Profit (loss) for the period | 9904 | €20,690 | €20,782 | +€92 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,690 | €20,782 | +€92 | +0.4% |
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 19 October 2026 via checked.be.