CANIF STUDIO: 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.
CANIF STUDIO
Largest movements
- Cash -€5,101
down €5,101 (-72.8%), from €7,004 to €1,903
mainly Receivables within one year (-€2,026) and Investment in fixed assets (net) (-€1,654)
- Receivables within one year +€2,026
up €2,026 (+139.9%), from €1,448 to €3,474
of which Trade receivables: +€1,419
- Tangible fixed assets +€797
up €797 (+46.7%), from €1,706 to €2,503
- Formation expenses -€180
down €180 (-18.0%), from €1,000 to €820
- Profit (loss) carried forward -€1,386
down €1,386 (-97.5%), from €1,422 to €36
- Other debts -€998
down €998 (-21.7%), from €4,590 to €3,592
- Turnover -€9,931
down €9,931 (-84.6%), from €11,735 to €1,804
- Purchases and services -€6,935
down €6,935 (-77.8%), from €8,917 to €1,982
- Gross operating margin -€2,997
down €2,997, from €2,818 to -€179
- Taxes -€750
no longer reported in 2024 (was €750)
- Depreciation +€475
up €475 (+84.5%), from €562 to €1,037
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,864 | €12,406 | -€2,458 | -16.5% |
| Formation expenses | 20 | €1,000 | €820 | -€180 | -18.0% |
| Fixed assets | 21/28 | €1,706 | €2,503 | +€797 | +46.7% |
| Tangible fixed assets | 22/27 | €1,706 | €2,503 | +€797 | +46.7% |
| Furniture and vehicles | 24 | €1,706 | €2,503 | +€797 | +46.7% |
| Current assets | 29/58 | €12,158 | €9,083 | -€3,075 | -25.3% |
| Amounts receivable within one year | 40/41 | €1,448 | €3,474 | +€2,026 | +139.9% |
| Trade receivables | 40 | €931 | €2,350 | +€1,419 | +152.4% |
| Other amounts receivable | 41 | €517 | €1,124 | +€607 | +117.4% |
| Cash at bank and in hand | 54/58 | €7,004 | €1,903 | -€5,101 | -72.8% |
| Deferred charges and accrued income | 490/1 | €3,706 | €3,706 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,864 | €12,406 | -€2,458 | -16.5% |
| Equity | 10/15 | €4,422 | €3,036 | -€1,386 | -31.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,422 | €36 | -€1,386 | -97.5% |
| Amounts payable | 17/49 | €10,442 | €9,370 | -€1,072 | -10.3% |
| Amounts payable within one year | 42/48 | €10,442 | €9,370 | -€1,072 | -10.3% |
| Trade debts | 44 | €5,102 | €5,028 | -€74 | -1.5% |
| Suppliers | 440/4 | €5,102 | €5,028 | -€74 | -1.5% |
| Taxes, remuneration and social security | 45 | €750 | €750 | = | 0.0% |
| Taxes | 450/3 | €750 | €750 | = | 0.0% |
| Other amounts payable | 47/48 | €4,590 | €3,592 | -€998 | -21.7% |
| Turnover | 70 | €11,735 | €1,804 | -€9,931 | -84.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,917 | €1,982 | -€6,935 | -77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | €1,037 | +€475 | +84.5% |
| Gross operating margin | 9900 | €2,818 | -€179 | -€2,997 | |
| Operating profit (loss) | 9901 | €2,256 | -€1,216 | -€3,472 | |
| Financial charges | 65/66B | €84 | €170 | +€86 | +102.4% |
| Recurring financial charges | 65 | €84 | €170 | +€86 | +102.4% |
| Profit (loss) for the period before taxes | 9903 | €2,172 | -€1,386 | -€3,558 | |
| Income taxes | 67/77 | €750 | - | -€750 | |
| Profit (loss) for the period | 9904 | €1,422 | -€1,386 | -€2,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,422 | -€1,386 | -€2,808 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.