CanBE: 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.
CanBE
Largest movements
- Receivables within one year +€46,168
up €46,168 (+16975.2%), from €272 to €46,440
of which Other amounts receivable: +€35,520
- Cash -€2,989
down €2,989 (-19.3%), from €15,459 to €12,470
mainly Receivables within one year (-€46,168) and Investment in fixed assets (net) (-€3,545)
- Tangible fixed assets +€2,620
up €2,620 (+237.6%), from €1,103 to €3,722
- Profit (loss) carried forward +€35,007
up €35,007 (+761.0%), from €4,600 to €39,607
- Tax, wage and social debts +€11,247
up €11,247 (+122.0%), from €9,220 to €20,467
- Gross operating margin +€38,765
up €38,765 (+580.9%), from €6,673 to €45,439
- Taxes +€8,412
up €8,412 (+555.2%), from €1,515 to €9,927
- Financial income +€1,016
new in 2025: €1,016
- Depreciation +€824
up €824 (+814.7%), from €101 to €925
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 | €16,834 | €62,632 | +€45,798 | +272.1% |
| Fixed assets | 21/28 | €1,103 | €3,722 | +€2,620 | +237.6% |
| Tangible fixed assets | 22/27 | €1,103 | €3,722 | +€2,620 | +237.6% |
| Furniture and vehicles | 24 | €1,103 | €3,722 | +€2,620 | +237.6% |
| Current assets | 29/58 | €15,731 | €58,909 | +€43,178 | +274.5% |
| Amounts receivable within one year | 40/41 | €272 | €46,440 | +€46,168 | +16975.2% |
| Trade receivables | 40 | - | €10,648 | +€10,648 | |
| Other amounts receivable | 41 | €272 | €35,792 | +€35,520 | +13060.1% |
| Cash at bank and in hand | 54/58 | €15,459 | €12,470 | -€2,989 | -19.3% |
| Total equity and liabilities | 10/49 | €16,834 | €62,632 | +€45,798 | +272.1% |
| Equity | 10/15 | €6,600 | €41,607 | +€35,007 | +530.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,600 | €39,607 | +€35,007 | +761.0% |
| Amounts payable | 17/49 | €10,234 | €21,024 | +€10,791 | +105.4% |
| Amounts payable within one year | 42/48 | €10,234 | €21,024 | +€10,791 | +105.4% |
| Trade debts | 44 | €1,014 | €558 | -€456 | -45.0% |
| Suppliers | 440/4 | €1,014 | €558 | -€456 | -45.0% |
| Taxes, remuneration and social security | 45 | €9,220 | €20,467 | +€11,247 | +122.0% |
| Taxes | 450/3 | €9,220 | €20,467 | +€11,247 | +122.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101 | €925 | +€824 | +814.7% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €6,673 | €45,439 | +€38,765 | +580.9% |
| Operating profit (loss) | 9901 | €6,135 | €44,114 | +€37,979 | +619.1% |
| Financial income | 75/76B | - | €1,016 | +€1,016 | |
| Recurring financial income | 75 | - | €1,016 | +€1,016 | |
| Financial charges | 65/66B | €19 | €195 | +€176 | +909.1% |
| Recurring financial charges | 65 | €19 | €195 | +€176 | +909.1% |
| Profit (loss) for the period before taxes | 9903 | €6,116 | €44,934 | +€38,819 | +634.8% |
| Income taxes | 67/77 | €1,515 | €9,927 | +€8,412 | +555.2% |
| Profit (loss) for the period | 9904 | €4,600 | €35,007 | +€30,407 | +661.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,600 | €35,007 | +€30,407 | +661.0% |
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 12 October 2026 via checked.be.