NANORIA: 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.
NANORIA
Largest movements
- Cash +€28,482
up €28,482 (+140%), from €20,378 to €48,860
mainly Stocks and contracts (+€20,000) and Trade debts (+€16,763)
- Stocks and contracts -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Receivables within one year +€15,622
up €15,622 (+50.8%), from €30,743 to €46,365
of which Trade receivables: +€15,770
- Tangible fixed assets -€9,576
down €9,576 (-15.6%), from €61,296 to €51,720
of which Furniture and vehicles: -€5,049
- Trade debts +€16,763
up €16,763 (+520%), from €3,224 to €19,987
- Profit (loss) carried forward -€3,834
down €3,834 (-3.6%), from €106,991 to €103,157
- Other debts +€2,014
up €2,014 (+9.7%), from €20,791 to €22,806
- Gross operating margin -€18,336
down €18,336 (-63.3%), from €28,967 to €10,630
- Taxes -€2,872
down €2,872 (-86.3%), from €3,329 to €457
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 | €164,732 | €178,866 | +€14,134 | +8.6% |
| Fixed assets | 21/28 | €61,296 | €51,720 | -€9,576 | -15.6% |
| Tangible fixed assets | 22/27 | €61,296 | €51,720 | -€9,576 | -15.6% |
| Land and buildings | 22 | €44,400 | €40,250 | -€4,150 | -9.3% |
| Furniture and vehicles | 24 | €16,142 | €11,093 | -€5,049 | -31.3% |
| Leasing and similar rights | 25 | €754 | €377 | -€377 | -50.0% |
| Current assets | 29/58 | €103,436 | €127,146 | +€23,710 | +22.9% |
| Stocks and contracts in progress | 3 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Stocks | 30/36 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €30,743 | €46,365 | +€15,622 | +50.8% |
| Trade receivables | 40 | €18,451 | €34,221 | +€15,770 | +85.5% |
| Other amounts receivable | 41 | €12,292 | €12,144 | -€148 | -1.2% |
| Cash at bank and in hand | 54/58 | €20,378 | €48,860 | +€28,482 | +140% |
| Deferred charges and accrued income | 490/1 | €2,315 | €1,921 | -€394 | -17.0% |
| Total equity and liabilities | 10/49 | €164,732 | €178,866 | +€14,134 | +8.6% |
| Equity | 10/15 | €137,451 | €133,617 | -€3,834 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,991 | €103,157 | -€3,834 | -3.6% |
| Amounts payable | 17/49 | €27,281 | €45,249 | +€17,967 | +65.9% |
| Amounts payable within one year | 42/48 | €27,281 | €45,249 | +€17,967 | +65.9% |
| Trade debts | 44 | €3,224 | €19,987 | +€16,763 | +520% |
| Suppliers | 440/4 | €3,224 | €19,987 | +€16,763 | +520% |
| Taxes, remuneration and social security | 45 | €3,266 | €2,457 | -€810 | -24.8% |
| Taxes | 450/3 | €3,266 | €457 | -€2,810 | -86.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €20,791 | €22,806 | +€2,014 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,439 | €11,584 | +€145 | +1.3% |
| Other operating charges | 640/8 | €2,397 | €2,552 | +€155 | +6.5% |
| Non-recurring operating charges | 66A | €5,991 | - | -€5,991 | |
| Gross operating margin | 9900 | €28,967 | €10,630 | -€18,336 | -63.3% |
| Operating profit (loss) | 9901 | €9,140 | -€3,505 | -€12,645 | |
| Financial income | 75/76B | €0 | €182 | +€181 | +181,450% |
| Recurring financial income | 75 | €0 | €182 | +€181 | +181,450% |
| Financial charges | 65/66B | €63 | €53 | -€10 | -15.2% |
| Recurring financial charges | 65 | €63 | €53 | -€10 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €9,077 | -€3,377 | -€12,454 | |
| Income taxes | 67/77 | €3,329 | €457 | -€2,872 | -86.3% |
| Profit (loss) for the period | 9904 | €5,749 | -€3,834 | -€9,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,749 | -€3,834 | -€9,582 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.