NANOTEC: 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.
NANOTEC
Largest movements
- Tangible fixed assets +€434,404
up €434,404 (+74.2%), from €585,551 to €1.0m
of which Land and buildings: +€387,521
- Cash -€158,258
down €158,258 (-62.5%), from €253,066 to €94,809
mainly Investment in fixed assets (net) (-€569,069) and Contributions, distributions and other (-€208,671)
- Deferred charges and accrued income -€78,080
down €78,080 (-85.8%), from €90,975 to €12,895
- Receivables within one year +€51,863
up €51,863 (+21.8%), from €237,992 to €289,855
of which Other amounts receivable: +€29,120
- Debts after one year +€309,671
up €309,671 (+96.6%), from €320,499 to €630,170
- Reserves -€208,671
down €208,671 (-40.5%), from €515,435 to €306,764
of which Distributable reserves: -€208,671
- Other debts +€174,692
up €174,692 (+477%), from €36,651 to €211,343
- Short-term financial debts +€67,136
up €67,136 (+56.1%), from €119,700 to €186,837
- Trade debts -€57,413
down €57,413 (-30.5%), from €188,191 to €130,778
- Gross operating margin -€142,043
down €142,043 (-47.6%), from €298,448 to €156,405
- Taxes -€59,815
down €59,815 (-99.5%), from €60,089 to €273
- Depreciation +€47,791
up €47,791 (+55.0%), from €86,874 to €134,665
- Other operating charges +€14,049
up €14,049 (+207%), from €6,780 to €20,829
- Financial charges +€9,281
up €9,281 (+52.7%), from €17,625 to €26,906
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 | €1,376,079 | €1,627,416 | +€251,336 | +18.3% |
| Fixed assets | 21/28 | €585,551 | €1,019,956 | +€434,404 | +74.2% |
| Tangible fixed assets | 22/27 | €585,551 | €1,019,956 | +€434,404 | +74.2% |
| Land and buildings | 22 | €395,809 | €783,330 | +€387,521 | +97.9% |
| Plant, machinery and equipment | 23 | €76,345 | €111,172 | +€34,827 | +45.6% |
| Furniture and vehicles | 24 | €65,491 | €54,189 | -€11,302 | -17.3% |
| Leasing and similar rights | 25 | €12,772 | €40,123 | +€27,351 | +214% |
| Other tangible fixed assets | 26 | €35,135 | €31,143 | -€3,992 | -11.4% |
| Current assets | 29/58 | €790,528 | €607,460 | -€183,068 | -23.2% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €58,495 | €59,901 | +€1,406 | +2.4% |
| Stocks | 30/36 | €58,495 | €59,901 | +€1,406 | +2.4% |
| Amounts receivable within one year | 40/41 | €237,992 | €289,855 | +€51,863 | +21.8% |
| Trade receivables | 40 | €237,835 | €260,579 | +€22,743 | +9.6% |
| Other amounts receivable | 41 | €157 | €29,277 | +€29,120 | +18,555% |
| Cash at bank and in hand | 54/58 | €253,066 | €94,809 | -€158,258 | -62.5% |
| Deferred charges and accrued income | 490/1 | €90,975 | €12,895 | -€78,080 | -85.8% |
| Total equity and liabilities | 10/49 | €1,376,079 | €1,627,416 | +€251,336 | +18.3% |
| Equity | 10/15 | €521,635 | €289,801 | -€231,834 | -44.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €515,435 | €306,764 | -€208,671 | -40.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €513,575 | €304,904 | -€208,671 | -40.6% |
| Profit (loss) carried forward | 14 | - | -€23,163 | -€23,163 | |
| Amounts payable | 17/49 | €854,444 | €1,337,615 | +€483,170 | +56.5% |
| Amounts payable after more than one year | 17 | €320,499 | €630,170 | +€309,671 | +96.6% |
| Financial debts | 170/4 | €320,499 | €630,170 | +€309,671 | +96.6% |
| Amounts payable within one year | 42/48 | €489,041 | €698,920 | +€209,880 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €79,376 | €97,003 | +€17,626 | +22.2% |
| Financial debts | 43 | €119,700 | €186,837 | +€67,136 | +56.1% |
| Credit institutions | 430/8 | €119,700 | €186,837 | +€67,136 | +56.1% |
| Trade debts | 44 | €188,191 | €130,778 | -€57,413 | -30.5% |
| Suppliers | 440/4 | €188,191 | €130,778 | -€57,413 | -30.5% |
| Taxes, remuneration and social security | 45 | €65,122 | €72,960 | +€7,837 | +12.0% |
| Taxes | 450/3 | €65,122 | €66,360 | +€1,237 | +1.9% |
| Remuneration and social security | 454/9 | - | €6,600 | +€6,600 | |
| Other amounts payable | 47/48 | €36,651 | €211,343 | +€174,692 | +477% |
| Accrued charges and deferred income | 492/3 | €44,904 | €8,525 | -€36,380 | -81.0% |
| Non-recurring operating income | 76A | €31,128 | - | -€31,128 | |
| Remuneration, social security and pensions | 62 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,874 | €134,665 | +€47,791 | +55.0% |
| Other operating charges | 640/8 | €6,780 | €20,829 | +€14,049 | +207% |
| Non-recurring operating charges | 66A | €30 | €498 | +€468 | +1,561% |
| Gross operating margin | 9900 | €298,448 | €156,405 | -€142,043 | -47.6% |
| Operating profit (loss) | 9901 | €204,764 | €353 | -€204,412 | -99.8% |
| Financial income | 75/76B | €384 | €3,663 | +€3,279 | +853% |
| Recurring financial income | 75 | €384 | €3,663 | +€3,279 | +853% |
| Financial charges | 65/66B | €17,625 | €26,906 | +€9,281 | +52.7% |
| Recurring financial charges | 65 | €17,625 | €26,906 | +€9,281 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €187,524 | -€22,890 | -€210,414 | |
| Income taxes | 67/77 | €60,089 | €273 | -€59,815 | -99.5% |
| Profit (loss) for the period | 9904 | €127,435 | -€23,163 | -€150,598 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,435 | -€23,163 | -€150,598 |
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 15 October 2026 via checked.be.