CANA CONSULTING: 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.
CANA CONSULTING
Largest movements
- Cash -€110,064
down €110,064 (-82.8%), from €132,932 to €22,868
mainly Investment in fixed assets (net) (-€109,579) and Net result for the year (-€4,058)
- Financial fixed assets +€110,000
up €110,000 (+147%), from €75,000 to €185,000
- Receivables within one year -€6,604
down €6,604 (-19.8%), from €33,390 to €26,786
of which Trade receivables: -€6,604
- Profit (loss) carried forward -€4,058
down €4,058 (-33.0%), from -€12,309 to -€16,367
- Financial income -€92,816
down €92,816 (-99.1%), from €93,623 to €807
of which Non-recurring financial income: -€92,806
- Taxes -€8,244
down €8,244 (-97.3%), from €8,476 to €232
- Gross operating margin -€3,063
down €3,063, from €1,196 to -€1,867
- Other operating charges -€481
down €481 (-51.9%), from €927 to €446
- Depreciation -€422
down €422 (-18.4%), from €2,290 to €1,868
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 | €250,250 | €243,788 | -€6,462 | -2.6% |
| Fixed assets | 21/28 | €83,040 | €190,751 | +€107,711 | +130% |
| Tangible fixed assets | 22/27 | €8,040 | €5,751 | -€2,289 | -28.5% |
| Land and buildings | 22 | €8,040 | €5,751 | -€2,289 | -28.5% |
| Financial fixed assets | 28 | €75,000 | €185,000 | +€110,000 | +147% |
| Current assets | 29/58 | €167,210 | €53,037 | -€114,173 | -68.3% |
| Amounts receivable within one year | 40/41 | €33,390 | €26,786 | -€6,604 | -19.8% |
| Trade receivables | 40 | €21,744 | €15,140 | -€6,604 | -30.4% |
| Other amounts receivable | 41 | €11,646 | €11,646 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,932 | €22,868 | -€110,064 | -82.8% |
| Deferred charges and accrued income | 490/1 | €888 | €3,383 | +€2,495 | +281% |
| Total equity and liabilities | 10/49 | €250,250 | €243,788 | -€6,462 | -2.6% |
| Equity | 10/15 | €221,757 | €217,699 | -€4,058 | -1.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €226,006 | €226,006 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,480 | €11,480 | = | 0.0% |
| Distributable reserves | 133 | €214,526 | €214,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,309 | -€16,367 | -€4,058 | -33.0% |
| Amounts payable | 17/49 | €28,493 | €26,089 | -€2,404 | -8.4% |
| Amounts payable within one year | 42/48 | €26,578 | €26,089 | -€489 | -1.8% |
| Trade debts | 44 | €13,841 | €14,453 | +€612 | +4.4% |
| Suppliers | 440/4 | €13,841 | €14,453 | +€612 | +4.4% |
| Taxes, remuneration and social security | 45 | €10,737 | €9,636 | -€1,101 | -10.3% |
| Taxes | 450/3 | €10,737 | €9,636 | -€1,101 | -10.3% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,915 | - | -€1,915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,290 | €1,868 | -€422 | -18.4% |
| Other operating charges | 640/8 | €927 | €446 | -€481 | -51.9% |
| Gross operating margin | 9900 | €1,196 | -€1,867 | -€3,063 | |
| Operating profit (loss) | 9901 | -€2,021 | -€4,181 | -€2,160 | -107% |
| Financial income | 75/76B | €93,623 | €807 | -€92,816 | -99.1% |
| Recurring financial income | 75 | €10 | €807 | +€797 | +7,970% |
| Non-recurring financial income | 76B | €93,613 | €807 | -€92,806 | -99.1% |
| Financial charges | 65/66B | €219 | €452 | +€233 | +106% |
| Recurring financial charges | 65 | €219 | €452 | +€233 | +106% |
| Profit (loss) for the period before taxes | 9903 | €91,383 | -€3,826 | -€95,209 | |
| Income taxes | 67/77 | €8,476 | €232 | -€8,244 | -97.3% |
| Profit (loss) for the period | 9904 | €82,907 | -€4,058 | -€86,965 | |
| Transfer from tax-exempt reserves | 789 | €2,997 | - | -€2,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,904 | -€4,058 | -€89,962 |
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 18 October 2026 via checked.be.