NANOTICA: 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.
NANOTICA
Largest movements
- Tangible fixed assets +€47,639
up €47,639 (+351%), from €13,570 to €61,209
of which Other tangible fixed assets: +€45,778
- Cash +€24,113
up €24,113 (+138%), from €17,439 to €41,552
mainly Net result for the year (+€49,013) and Trade debts (+€38,757)
- Profit (loss) carried forward +€48,180
up €48,180 (+368%), from €13,080 to €61,260
- Trade debts +€38,757
up €38,757 (+5,292%), from €732 to €39,489
- Short-term financial debts +€21,304
new in 2025: €21,304
- Other debts -€19,779
down €19,779 (-56.2%), from €35,220 to €15,441
- Tax, wage and social debts -€14,872
down €14,872 (-24.9%), from €59,636 to €44,764
- Gross operating margin -€42,906
down €42,906 (-35.5%), from €120,884 to €77,977
- Taxes -€15,426
down €15,426 (-45.7%), from €33,788 to €18,362
- Financial income -€3,331
down €3,331 (-100.0%), from €3,331 to €1
of which Non-recurring financial income: -€3,331
- Other operating charges -€2,459
down €2,459 (-86.0%), from €2,859 to €400
- Depreciation +€2,049
up €2,049 (+37.4%), from €5,478 to €7,527
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 | €349,108 | €422,797 | +€73,690 | +21.1% |
| Fixed assets | 21/28 | €325,049 | €372,688 | +€47,639 | +14.7% |
| Tangible fixed assets | 22/27 | €13,570 | €61,209 | +€47,639 | +351% |
| Furniture and vehicles | 24 | €13,570 | €15,431 | +€1,861 | +13.7% |
| Other tangible fixed assets | 26 | - | €45,778 | +€45,778 | |
| Financial fixed assets | 28 | €311,479 | €311,479 | = | 0.0% |
| Current assets | 29/58 | €24,058 | €50,109 | +€26,051 | +108% |
| Amounts receivable within one year | 40/41 | €6,466 | €7,865 | +€1,399 | +21.6% |
| Trade receivables | 40 | €6,466 | €7,865 | +€1,399 | +21.6% |
| Cash at bank and in hand | 54/58 | €17,439 | €41,552 | +€24,113 | +138% |
| Deferred charges and accrued income | 490/1 | €153 | €692 | +€539 | +352% |
| Total equity and liabilities | 10/49 | €349,108 | €422,797 | +€73,690 | +21.1% |
| Equity | 10/15 | €252,080 | €300,260 | +€48,180 | +19.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €235,000 | €235,000 | = | 0.0% |
| Distributable reserves | 133 | €235,000 | €235,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,080 | €61,260 | +€48,180 | +368% |
| Amounts payable | 17/49 | €97,028 | €122,537 | +€25,510 | +26.3% |
| Amounts payable within one year | 42/48 | €95,589 | €120,999 | +€25,410 | +26.6% |
| Financial debts | 43 | - | €21,304 | +€21,304 | |
| Credit institutions | 430/8 | - | €21,304 | +€21,304 | |
| Trade debts | 44 | €732 | €39,489 | +€38,757 | +5,292% |
| Suppliers | 440/4 | €732 | €39,489 | +€38,757 | +5,292% |
| Taxes, remuneration and social security | 45 | €59,636 | €44,764 | -€14,872 | -24.9% |
| Taxes | 450/3 | €59,636 | €44,764 | -€14,872 | -24.9% |
| Other amounts payable | 47/48 | €35,220 | €15,441 | -€19,779 | -56.2% |
| Accrued charges and deferred income | 492/3 | €1,439 | €1,538 | +€99 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,478 | €7,527 | +€2,049 | +37.4% |
| Other operating charges | 640/8 | €2,859 | €400 | -€2,459 | -86.0% |
| Gross operating margin | 9900 | €120,884 | €77,977 | -€42,906 | -35.5% |
| Operating profit (loss) | 9901 | €112,547 | €70,051 | -€42,497 | -37.8% |
| Financial income | 75/76B | €3,331 | €1 | -€3,331 | -100.0% |
| Recurring financial income | 75 | €3,331 | €1 | -€3,331 | -100.0% |
| Non-recurring financial income | 76B | €3,331 | - | -€3,331 | |
| Financial charges | 65/66B | €1,878 | €2,676 | +€798 | +42.5% |
| Recurring financial charges | 65 | €1,878 | €2,676 | +€798 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €114,000 | €67,375 | -€46,625 | -40.9% |
| Income taxes | 67/77 | €33,788 | €18,362 | -€15,426 | -45.7% |
| Profit (loss) for the period | 9904 | €80,212 | €49,013 | -€31,199 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,212 | €49,013 | -€31,199 | -38.9% |
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.