NANOOK CONSULTING: 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.
NANOOK CONSULTING
Largest movements
- Receivables after one year +€143,000
new in 2025: €143,000
- Receivables within one year +€55,480
up €55,480 (+211%), from €26,317 to €81,796
of which Trade receivables: +€40,973
- Cash -€15,186
down €15,186 (-18.4%), from €82,623 to €67,436
mainly Receivables after one year (-€143,000) and Receivables within one year (-€55,480)
- Tangible fixed assets +€4,153
up €4,153 (+18.2%), from €22,809 to €26,962
of which Plant, machinery and equipment: +€2,934
- Reserves +€151,696
up €151,696 (+203%), from €74,757 to €226,452
- Tax, wage and social debts +€29,966
up €29,966 (+90.9%), from €32,981 to €62,948
of which Taxes: +€29,966
- Trade debts +€5,785
up €5,785 (+28.9%), from €20,010 to €25,795
- Gross operating margin +€101,805
up €101,805 (+101%), from €100,759 to €202,564
- Taxes +€25,510
up €25,510 (+125%), from €20,423 to €45,933
- Depreciation +€4,204
up €4,204 (+1,473%), from €285 to €4,489
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 | €131,748 | €319,195 | +€187,447 | +142% |
| Fixed assets | 21/28 | €22,809 | €26,962 | +€4,153 | +18.2% |
| Tangible fixed assets | 22/27 | €22,809 | €26,962 | +€4,153 | +18.2% |
| Land and buildings | 22 | €19,885 | €21,105 | +€1,220 | +6.1% |
| Plant, machinery and equipment | 23 | €2,924 | €5,858 | +€2,934 | +100% |
| Current assets | 29/58 | €108,939 | €292,233 | +€183,294 | +168% |
| Amounts receivable after more than one year | 29 | - | €143,000 | +€143,000 | |
| Other amounts receivable | 291 | - | €143,000 | +€143,000 | |
| Amounts receivable within one year | 40/41 | €26,317 | €81,796 | +€55,480 | +211% |
| Trade receivables | 40 | €20,924 | €61,897 | +€40,973 | +196% |
| Other amounts receivable | 41 | €5,393 | €19,900 | +€14,507 | +269% |
| Cash at bank and in hand | 54/58 | €82,623 | €67,436 | -€15,186 | -18.4% |
| Total equity and liabilities | 10/49 | €131,748 | €319,195 | +€187,447 | +142% |
| Equity | 10/15 | €78,757 | €230,452 | +€151,696 | +193% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €74,757 | €226,452 | +€151,696 | +203% |
| Distributable reserves | 133 | €74,757 | €226,452 | +€151,696 | +203% |
| Amounts payable | 17/49 | €52,992 | €88,743 | +€35,751 | +67.5% |
| Amounts payable within one year | 42/48 | €52,992 | €88,743 | +€35,751 | +67.5% |
| Trade debts | 44 | €20,010 | €25,795 | +€5,785 | +28.9% |
| Suppliers | 440/4 | €20,010 | €25,795 | +€5,785 | +28.9% |
| Taxes, remuneration and social security | 45 | €32,981 | €62,948 | +€29,966 | +90.9% |
| Taxes | 450/3 | €32,951 | €62,918 | +€29,966 | +90.9% |
| Remuneration and social security | 454/9 | €30 | €30 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €4,489 | +€4,204 | +1,473% |
| Other operating charges | 640/8 | €1,329 | €462 | -€867 | -65.2% |
| Gross operating margin | 9900 | €100,759 | €202,564 | +€101,805 | +101% |
| Operating profit (loss) | 9901 | €99,145 | €197,613 | +€98,468 | +99.3% |
| Financial income | 75/76B | €1 | €683 | +€682 | +75,757% |
| Recurring financial income | 75 | €1 | €683 | +€682 | +75,757% |
| Financial charges | 65/66B | €166 | €667 | +€501 | +301% |
| Recurring financial charges | 65 | €166 | €667 | +€501 | +301% |
| Profit (loss) for the period before taxes | 9903 | €98,979 | €197,629 | +€98,649 | +99.7% |
| Income taxes | 67/77 | €20,423 | €45,933 | +€25,510 | +125% |
| Profit (loss) for the period | 9904 | €78,557 | €151,696 | +€73,139 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,557 | €151,696 | +€73,139 | +93.1% |
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 22 October 2026 via checked.be.