NANOBRANES: 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.
NANOBRANES
Largest movements
- Receivables within one year +€11,443
up €11,443 (+67.6%), from €16,933 to €28,375
of which Other amounts receivable: +€20,701
- Tangible fixed assets -€4,285
down €4,285 (-22.7%), from €18,878 to €14,593
of which Furniture and vehicles: -€4,285
- Deferred charges and accrued income -€2,859
down €2,859 (-28.9%), from €9,884 to €7,025
- Other debts +€31,622
up €31,622 (+1840.7%), from €1,718 to €33,340
- Reserves -€27,919
down €27,919 (-73.1%), from €38,201 to €10,282
- Short-term financial debts +€625
up €625 (+35.4%), from €1,764 to €2,389
- Gross operating margin +€26,239
up €26,239 (+96.9%), from €27,083 to €53,323
- Taxes +€5,699
up €5,699 (+84.7%), from €6,726 to €12,425
- Financial income +€785
up €785 (+1654.6%), from €47 to €832
- Depreciation -€586
down €586 (-8.1%), from €7,234 to €6,648
- Other operating charges +€572
up €572 (+69.1%), from €828 to €1,399
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.
Cash bridge derived
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 | €45,694 | €49,993 | +€4,299 | +9.4% |
| Fixed assets | 21/28 | €18,878 | €14,593 | -€4,285 | -22.7% |
| Tangible fixed assets | 22/27 | €18,878 | €14,593 | -€4,285 | -22.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €18,878 | €14,593 | -€4,285 | -22.7% |
| Current assets | 29/58 | €26,817 | €35,400 | +€8,584 | +32.0% |
| Amounts receivable within one year | 40/41 | €16,933 | €28,375 | +€11,443 | +67.6% |
| Trade receivables | 40 | €9,258 | €0 | -€9,258 | -100.0% |
| Other amounts receivable | 41 | €7,675 | €28,375 | +€20,701 | +269.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €9,884 | €7,025 | -€2,859 | -28.9% |
| Total equity and liabilities | 10/49 | €45,694 | €49,993 | +€4,299 | +9.4% |
| Equity | 10/15 | €41,201 | €13,282 | -€27,919 | -67.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,201 | €10,282 | -€27,919 | -73.1% |
| Distributable reserves | 133 | €38,201 | €10,282 | -€27,919 | -73.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,493 | €36,711 | +€32,218 | +717.1% |
| Amounts payable within one year | 42/48 | €4,493 | €36,711 | +€32,218 | +717.1% |
| Financial debts | 43 | €1,764 | €2,389 | +€625 | +35.4% |
| Credit institutions | 430/8 | €1,764 | €2,389 | +€625 | +35.4% |
| Trade debts | 44 | €1,010 | €981 | -€29 | -2.9% |
| Suppliers | 440/4 | €1,010 | €981 | -€29 | -2.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,718 | €33,340 | +€31,622 | +1840.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,234 | €6,648 | -€586 | -8.1% |
| Other operating charges | 640/8 | €828 | €1,399 | +€572 | +69.1% |
| Gross operating margin | 9900 | €27,083 | €53,323 | +€26,239 | +96.9% |
| Operating profit (loss) | 9901 | €19,022 | €45,276 | +€26,254 | +138.0% |
| Financial income | 75/76B | €47 | €832 | +€785 | +1654.6% |
| Recurring financial income | 75 | €47 | €832 | +€785 | +1654.6% |
| Financial charges | 65/66B | €343 | €343 | -€0 | -0.1% |
| Recurring financial charges | 65 | €343 | €343 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €18,726 | €45,765 | +€27,039 | +144.4% |
| Income taxes | 67/77 | €6,726 | €12,425 | +€5,699 | +84.7% |
| Profit (loss) for the period | 9904 | €12,000 | €33,340 | +€21,341 | +177.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,000 | €33,340 | +€21,341 | +177.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.