CANI: 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.
CANI
Largest movements
- Cash +€142,712
up €142,712 (+94.7%), from €150,713 to €293,425
mainly Accrued charges and deferred income (+€116,870) and Tax, wage and social debts (+€52,186)
- Receivables within one year +€87,763
up €87,763 (+418.6%), from €20,964 to €108,727
of which Trade receivables: +€96,103
- Tangible fixed assets +€10,169
up €10,169 (+451.2%), from €2,254 to €12,424
of which Furniture and vehicles: +€9,973
- Intangible fixed assets -€6,000
down €6,000 (-24.6%), from €24,371 to €18,371
- Accrued charges and deferred income +€116,870
up €116,870 (+99.6%), from €117,384 to €234,254
- Tax, wage and social debts +€52,186
up €52,186 (+316.7%), from €16,477 to €68,663
of which Taxes: +€30,572
- Trade debts +€36,547
up €36,547 (+199.3%), from €18,333 to €54,880
- Profit (loss) carried forward +€31,737
up €31,737 (+63.9%), from €49,640 to €81,377
- Staff costs +€110,377
up €110,377 (+400.4%), from €27,565 to €137,942
- Gross operating margin +€97,832
up €97,832 (+99.6%), from €98,189 to €196,020
- Financial charges +€4,995
up €4,995 (+246.2%), from €2,029 to €7,024
- Depreciation +€3,253
up €3,253 (+54.1%), from €6,014 to €9,267
- Taxes -€2,990
down €2,990 (-23.1%), from €12,942 to €9,952
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 | €202,834 | €440,174 | +€237,340 | +117.0% |
| Fixed assets | 21/28 | €29,745 | €33,914 | +€4,169 | +14.0% |
| Intangible fixed assets | 21 | €24,371 | €18,371 | -€6,000 | -24.6% |
| Tangible fixed assets | 22/27 | €2,254 | €12,424 | +€10,169 | +451.2% |
| Plant, machinery and equipment | 23 | €160 | €357 | +€197 | +123.3% |
| Furniture and vehicles | 24 | €2,094 | €12,067 | +€9,973 | +476.2% |
| Financial fixed assets | 28 | €3,120 | €3,120 | = | 0.0% |
| Current assets | 29/58 | €173,089 | €406,260 | +€233,171 | +134.7% |
| Amounts receivable within one year | 40/41 | €20,964 | €108,727 | +€87,763 | +418.6% |
| Trade receivables | 40 | €12,624 | €108,727 | +€96,103 | +761.3% |
| Other amounts receivable | 41 | €8,340 | €0 | -€8,340 | -100.0% |
| Cash at bank and in hand | 54/58 | €150,713 | €293,425 | +€142,712 | +94.7% |
| Deferred charges and accrued income | 490/1 | €1,411 | €4,107 | +€2,696 | +191.0% |
| Total equity and liabilities | 10/49 | €202,834 | €440,174 | +€237,340 | +117.0% |
| Equity | 10/15 | €50,640 | €82,377 | +€31,737 | +62.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,640 | €81,377 | +€31,737 | +63.9% |
| Amounts payable | 17/49 | €152,194 | €357,797 | +€205,603 | +135.1% |
| Amounts payable within one year | 42/48 | €34,810 | €123,543 | +€88,733 | +254.9% |
| Trade debts | 44 | €18,333 | €54,880 | +€36,547 | +199.3% |
| Suppliers | 440/4 | €18,333 | €54,880 | +€36,547 | +199.3% |
| Taxes, remuneration and social security | 45 | €16,477 | €68,663 | +€52,186 | +316.7% |
| Taxes | 450/3 | €13,329 | €43,901 | +€30,572 | +229.4% |
| Remuneration and social security | 454/9 | €3,148 | €24,762 | +€21,614 | +686.5% |
| Accrued charges and deferred income | 492/3 | €117,384 | €234,254 | +€116,870 | +99.6% |
| Remuneration, social security and pensions | 62 | €27,565 | €137,942 | +€110,377 | +400.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,014 | €9,267 | +€3,253 | +54.1% |
| Other operating charges | 640/8 | - | €97 | +€97 | |
| Gross operating margin | 9900 | €98,189 | €196,020 | +€97,832 | +99.6% |
| Operating profit (loss) | 9901 | €64,610 | €48,714 | -€15,896 | -24.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €2,029 | €7,024 | +€4,995 | +246.2% |
| Recurring financial charges | 65 | €2,029 | €7,024 | +€4,995 | +246.2% |
| Profit (loss) for the period before taxes | 9903 | €62,582 | €41,689 | -€20,893 | -33.4% |
| Income taxes | 67/77 | €12,942 | €9,952 | -€2,990 | -23.1% |
| Profit (loss) for the period | 9904 | €49,640 | €31,737 | -€17,903 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,640 | €31,737 | -€17,903 | -36.1% |
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 11 October 2026 via checked.be.