CAN MANAGEMENT: what changed
Two fiscal 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€12,473
down €12,473 (-33.3%), from €37,420 to €24,947
- Profit (loss) carried forward -€11,377
down €11,377 (-8.1%), from -€139,793 to -€151,170
- Debts after one year -€1,013
down €1,013 (-0.6%), from €158,659 to €157,646
- Staff costs -€41,600
no longer reported in 2025 (was €41,600)
- Gross operating margin -€26,960
down €26,960 (-96.1%), from €28,056 to €1,096
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.
Cash bridge derived
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 | €37,466 | €25,076 | -€12,390 | -33.1% |
| Fixed assets | 21/28 | €37,420 | €24,947 | -€12,473 | -33.3% |
| Tangible fixed assets | 22/27 | €37,420 | €24,947 | -€12,473 | -33.3% |
| Furniture and vehicles | 24 | €37,420 | €24,947 | -€12,473 | -33.3% |
| Current assets | 29/58 | €46 | €129 | +€83 | +180.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €46 | €129 | +€83 | +180.4% |
| Total equity and liabilities | 10/49 | €37,466 | €25,076 | -€12,390 | -33.1% |
| Equity | 10/15 | -€121,193 | -€132,570 | -€11,377 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,793 | -€151,170 | -€11,377 | -8.1% |
| Amounts payable | 17/49 | €158,659 | €157,646 | -€1,013 | -0.6% |
| Amounts payable after more than one year | 17 | €158,659 | €157,646 | -€1,013 | -0.6% |
| Other amounts payable | 178/9 | €158,659 | €157,646 | -€1,013 | -0.6% |
| Remuneration, social security and pensions | 62 | €41,600 | - | -€41,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,473 | €12,473 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Gross operating margin | 9900 | €28,056 | €1,096 | -€26,960 | -96.1% |
| Operating profit (loss) | 9901 | -€26,017 | -€11,377 | +€14,640 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,017 | -€11,377 | +€14,640 | +56.3% |
| Profit (loss) for the period | 9904 | -€26,017 | -€11,377 | +€14,640 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,017 | -€11,377 | +€14,640 | +56.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.