nanoGrid: what changed
Two fiscal 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.
What changed
nanoGrid
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€144,946
2024 · -€386,105+€531,052
Equity
€360,124
2024 · €215,177+€144,946
Cash
€103,098
2024 · €140,113-€37,015
Balance sheet total
€13.2m
2024 · €11.8m+€1.5m
Largest movements
Assets
- Intangible fixed assets +€992,707
up €992,707 (+20.9%), from €4.8m to €5.7m
- Tangible fixed assets +€726,652
up €726,652 (+16.9%), from €4.3m to €5.0m
of which Other tangible fixed assets: +€403,455
- Receivables within one year -€237,950
down €237,950 (-12.1%), from €2.0m to €1.7m
of which Trade receivables: -€232,989
Equity and liabilities
- Accrued charges and deferred income +€757,086
up €757,086 (+20.0%), from €3.8m to €4.6m
- Current portion of long-term debt +€202,956
up €202,956 (+14.6%), from €1.4m to €1.6m
- Short-term financial debts +€175,540
up €175,540 (+65.9%), from €266,360 to €441,900
- Profit (loss) carried forward +€144,946
up €144,946 (+6.0%), from -€2.4m to -€2.3m
Income statement
- Gross operating margin +€1.3m
up €1.3m (+34.0%), from €3.8m to €5.1m
- Depreciation +€518,250
up €518,250 (+28.4%), from €1.8m to €2.3m
- Staff costs +€171,245
up €171,245 (+8.8%), from €1.9m to €2.1m
- Financial charges +€135,875
up €135,875 (+30.6%), from €444,430 to €580,305
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.
Result 2024
-€386,105
Gross operating margin
+€1.3m
Staff costs
-€171,245
Depreciation
-€518,250
Write-downs
+€9,547
Other operating charges
-€2,656
Other operating items
+€2,731
Financial income
+€4,100
Financial charges
-€135,875
Taxes
+€41,788
Result 2025
€144,946
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.
From operations
+€3.6m
Investment
-€4.1m
Financing
+€423,240
Cash 2024
€140,113
From operations (derived)
+€3.6m
Net result for the year
+€144,946
Depreciation
+€2.3m
Receivables within one year
+€237,950
Deferred charges and accrued income
-€45,499
Trade debts
-€27,298
Tax, wage and social debts
+€90,212
Other debts
+€101,707
Accrued charges and deferred income
+€757,086
Investment (derived)
-€4.1m
Investment in fixed assets (net)
-€4.1m
Financing
+€423,240
Debts after one year
+€44,744
Current portion of long-term debt
+€202,956
Short-term financial debts
+€175,540
Cash 2025
€103,098
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,755,871 | €13,245,764 | +€1.5m | +12.7% |
| Fixed assets | 21/28 | €9,053,299 | €10,772,658 | +€1.7m | +19.0% |
| Intangible fixed assets | 21 | €4,754,016 | €5,746,723 | +€992,707 | +20.9% |
| Tangible fixed assets | 22/27 | €4,299,283 | €5,025,935 | +€726,652 | +16.9% |
| Plant, machinery and equipment | 23 | €36,607 | €48,917 | +€12,310 | +33.6% |
| Furniture and vehicles | 24 | €7,528 | €12,087 | +€4,559 | +60.6% |
| Leasing and similar rights | 25 | €3,543,170 | €3,849,497 | +€306,327 | +8.6% |
| Other tangible fixed assets | 26 | €711,979 | €1,115,434 | +€403,455 | +56.7% |
| Current assets | 29/58 | €2,702,572 | €2,473,106 | -€229,466 | -8.5% |
| Amounts receivable within one year | 40/41 | €1,960,802 | €1,722,852 | -€237,950 | -12.1% |
| Trade receivables | 40 | €1,466,552 | €1,233,563 | -€232,989 | -15.9% |
| Other amounts receivable | 41 | €494,250 | €489,289 | -€4,961 | -1.0% |
| Cash at bank and in hand | 54/58 | €140,113 | €103,098 | -€37,015 | -26.4% |
| Deferred charges and accrued income | 490/1 | €601,657 | €647,156 | +€45,499 | +7.6% |
| Total equity and liabilities | 10/49 | €11,755,871 | €13,245,764 | +€1.5m | +12.7% |
| Equity | 10/15 | €215,177 | €360,124 | +€144,946 | +67.4% |
| Contributions | 10/11 | €2,619,963 | €2,619,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,404,785 | -€2,259,839 | +€144,946 | +6.0% |
| Amounts payable | 17/49 | €11,540,693 | €12,885,640 | +€1.3m | +11.7% |
| Amounts payable after more than one year | 17 | €5,147,667 | €5,192,411 | +€44,744 | +0.9% |
| Financial debts | 170/4 | €5,147,667 | €5,192,411 | +€44,744 | +0.9% |
| Amounts payable within one year | 42/48 | €2,598,485 | €3,141,601 | +€543,116 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €1,394,446 | €1,597,402 | +€202,956 | +14.6% |
| Financial debts | 43 | €266,360 | €441,900 | +€175,540 | +65.9% |
| Credit institutions | 430/8 | €266,360 | €441,900 | +€175,540 | +65.9% |
| Trade debts | 44 | €490,476 | €463,178 | -€27,298 | -5.6% |
| Suppliers | 440/4 | €490,476 | €463,178 | -€27,298 | -5.6% |
| Taxes, remuneration and social security | 45 | €344,173 | €434,384 | +€90,212 | +26.2% |
| Taxes | 450/3 | €107,777 | €121,343 | +€13,566 | +12.6% |
| Remuneration and social security | 454/9 | €236,396 | €313,041 | +€76,645 | +32.4% |
| Other amounts payable | 47/48 | €103,029 | €204,736 | +€101,707 | +98.7% |
| Accrued charges and deferred income | 492/3 | €3,794,542 | €4,551,628 | +€757,086 | +20.0% |
| Non-recurring operating income | 76A | €501,531 | €868,855 | +€367,323 | +73.2% |
| Remuneration, social security and pensions | 62 | €1,948,132 | €2,119,376 | +€171,245 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,827,238 | €2,345,488 | +€518,250 | +28.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,547 | €0 | -€9,547 | -100.0% |
| Other operating charges | 640/8 | €10,390 | €13,046 | +€2,656 | +25.6% |
| Non-recurring operating charges | 66A | €2,731 | €0 | -€2,731 | -100.0% |
| Gross operating margin | 9900 | €3,823,366 | €5,124,278 | +€1.3m | +34.0% |
| Operating profit (loss) | 9901 | €25,329 | €646,368 | +€621,039 | +2451.9% |
| Financial income | 75/76B | €662 | €4,762 | +€4,100 | +619.7% |
| Recurring financial income | 75 | €662 | €4,762 | +€4,100 | +619.7% |
| Financial charges | 65/66B | €444,430 | €580,305 | +€135,875 | +30.6% |
| Recurring financial charges | 65 | €444,430 | €580,305 | +€135,875 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | -€418,439 | €70,825 | +€489,264 | |
| Income taxes | 67/77 | -€32,334 | -€74,121 | -€41,788 | -129.2% |
| Profit (loss) for the period | 9904 | -€386,105 | €144,946 | +€531,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€386,105 | €144,946 | +€531,052 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.