Nanoconsulting: 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.
Nanoconsulting
Largest movements
- Cash +€13,711
up €13,711 (+29.9%), from €45,898 to €59,608
mainly Net result for the year (+€69,960) and Other debts (+€28,129)
- Tangible fixed assets +€11,821
up €11,821 (+4.4%), from €271,034 to €282,855
of which Furniture and vehicles: +€23,153
- Receivables within one year -€7,533
down €7,533 (-73.8%), from €10,205 to €2,672
of which Trade receivables: -€7,238
- Other debts +€28,129
up €28,129 (+187%), from €15,020 to €43,149
- Debts after one year -€19,260
down €19,260 (-9.0%), from €214,897 to €195,636
of which Financial debts: -€16,918
- Reserves +€17,812
up €17,812 (+19.3%), from €92,148 to €109,960
of which Distributable reserves: +€17,812
- Trade debts -€9,085
down €9,085 (-80.1%), from €11,342 to €2,257
of which Suppliers: -€9,085
- Gross operating margin +€23,702
up €23,702 (+26.1%), from €90,703 to €114,406
- Taxes +€4,950
up €4,950 (+33.7%), from €14,686 to €19,636
- Depreciation +€2,030
up €2,030 (+15.8%), from €12,866 to €14,896
- Financial charges -€1,851
down €1,851 (-21.5%), from €8,606 to €6,755
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 | €368,805 | €386,172 | +€17,367 | +4.7% |
| Fixed assets | 21/28 | €271,034 | €282,855 | +€11,821 | +4.4% |
| Tangible fixed assets | 22/27 | €271,034 | €282,855 | +€11,821 | +4.4% |
| Land and buildings | 22 | €244,951 | €233,821 | -€11,130 | -4.5% |
| Plant, machinery and equipment | 23 | €885 | €684 | -€201 | -22.8% |
| Furniture and vehicles | 24 | €25,197 | €48,350 | +€23,153 | +91.9% |
| Current assets | 29/58 | €97,771 | €103,317 | +€5,546 | +5.7% |
| Amounts receivable within one year | 40/41 | €10,205 | €2,672 | -€7,533 | -73.8% |
| Trade receivables | 40 | €9,235 | €1,996 | -€7,238 | -78.4% |
| Other amounts receivable | 41 | €971 | €676 | -€295 | -30.4% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,898 | €59,608 | +€13,711 | +29.9% |
| Deferred charges and accrued income | 490/1 | €1,669 | €1,037 | -€632 | -37.9% |
| Total equity and liabilities | 10/49 | €368,805 | €386,172 | +€17,367 | +4.7% |
| Equity | 10/15 | €92,748 | €110,560 | +€17,812 | +19.2% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €92,148 | €109,960 | +€17,812 | +19.3% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Own shares acquired | 1312 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €52,148 | €69,960 | +€17,812 | +34.2% |
| Amounts payable | 17/49 | €276,057 | €275,612 | -€445 | -0.2% |
| Amounts payable after more than one year | 17 | €214,897 | €195,636 | -€19,260 | -9.0% |
| Financial debts | 170/4 | €212,554 | €195,636 | -€16,918 | -8.0% |
| Other amounts payable | 178/9 | €2,342 | - | -€2,342 | |
| Amounts payable within one year | 42/48 | €61,160 | €79,976 | +€18,815 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €23,393 | €20,652 | -€2,741 | -11.7% |
| Trade debts | 44 | €11,342 | €2,257 | -€9,085 | -80.1% |
| Suppliers | 440/4 | €11,332 | €2,247 | -€9,085 | -80.2% |
| Bills of exchange payable | 441 | €10 | €10 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,406 | €13,918 | +€2,512 | +22.0% |
| Taxes | 450/3 | €11,406 | €13,918 | +€2,512 | +22.0% |
| Other amounts payable | 47/48 | €15,020 | €43,149 | +€28,129 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,866 | €14,896 | +€2,030 | +15.8% |
| Other operating charges | 640/8 | €2,397 | €3,161 | +€763 | +31.8% |
| Gross operating margin | 9900 | €90,703 | €114,406 | +€23,702 | +26.1% |
| Operating profit (loss) | 9901 | €75,440 | €96,349 | +€20,909 | +27.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €8,606 | €6,755 | -€1,851 | -21.5% |
| Recurring financial charges | 65 | €8,606 | €6,755 | -€1,851 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €66,834 | €89,596 | +€22,762 | +34.1% |
| Income taxes | 67/77 | €14,686 | €19,636 | +€4,950 | +33.7% |
| Profit (loss) for the period | 9904 | €52,148 | €69,960 | +€17,812 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,148 | €69,960 | +€17,812 | +34.2% |
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 16 October 2026 via checked.be.