CAN JUAN: 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.
CAN JUAN
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+54.7%), from €2.1m to €3.3m
of which Assets under construction and advance payments: +€1.2m
- Cash -€148,910
down €148,910 (-85.9%), from €173,266 to €24,356
mainly Investment in fixed assets (net) (-€1.2m) and Trade debts (-€48,661)
- Debts after one year +€1.1m
up €1.1m (+12.1%), from €9.3m to €10.4m
- Gross operating margin +€26,832
up €26,832 (+41.7%), from -€64,401 to -€37,569
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 | €8,655,182 | €9,687,672 | +€1.0m | +11.9% |
| Formation expenses | 20 | €2,105 | €2,105 | = | 0.0% |
| Fixed assets | 21/28 | €8,236,700 | €9,404,897 | +€1.2m | +14.2% |
| Tangible fixed assets | 22/27 | €2,136,700 | €3,304,897 | +€1.2m | +54.7% |
| Land and buildings | 22 | €1,009,650 | €1,009,650 | = | 0.0% |
| Furniture and vehicles | 24 | €13,435 | €19,870 | +€6,436 | +47.9% |
| Assets under construction and advance payments | 27 | €1,113,615 | €2,275,376 | +€1.2m | +104% |
| Financial fixed assets | 28 | €6,100,000 | €6,100,000 | = | 0.0% |
| Current assets | 29/58 | €416,377 | €280,670 | -€135,707 | -32.6% |
| Amounts receivable within one year | 40/41 | €243,111 | €256,314 | +€13,203 | +5.4% |
| Other amounts receivable | 41 | €243,111 | €256,314 | +€13,203 | +5.4% |
| Cash at bank and in hand | 54/58 | €173,266 | €24,356 | -€148,910 | -85.9% |
| Total equity and liabilities | 10/49 | €8,655,182 | €9,687,672 | +€1.0m | +11.9% |
| Equity | 10/15 | -€683,658 | -€722,888 | -€39,230 | -5.7% |
| Contributions | 10/11 | €201,600 | €201,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€885,258 | -€924,488 | -€39,230 | -4.4% |
| Amounts payable | 17/49 | €9,338,839 | €10,410,560 | +€1.1m | +11.5% |
| Amounts payable after more than one year | 17 | €9,286,500 | €10,406,500 | +€1.1m | +12.1% |
| Financial debts | 170/4 | €9,286,500 | €10,406,500 | +€1.1m | +12.1% |
| Amounts payable within one year | 42/48 | €52,339 | €4,060 | -€48,280 | -92.2% |
| Trade debts | 44 | €52,052 | €3,391 | -€48,661 | -93.5% |
| Suppliers | 440/4 | €52,052 | €3,391 | -€48,661 | -93.5% |
| Other amounts payable | 47/48 | €288 | €669 | +€381 | +133% |
| Other operating charges | 640/8 | €1,662 | €1,399 | -€262 | -15.8% |
| Gross operating margin | 9900 | -€64,401 | -€37,569 | +€26,832 | +41.7% |
| Operating profit (loss) | 9901 | -€66,062 | -€38,968 | +€27,094 | +41.0% |
| Financial charges | 65/66B | €6 | €262 | +€256 | +4,025% |
| Recurring financial charges | 65 | €6 | €262 | +€256 | +4,025% |
| Profit (loss) for the period before taxes | 9903 | -€66,069 | -€39,230 | +€26,838 | +40.6% |
| Profit (loss) for the period | 9904 | -€66,069 | -€39,230 | +€26,838 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,069 | -€39,230 | +€26,838 | +40.6% |
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.