Canisma: 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.
Canisma
Largest movements
- Receivables within one year +€97,135
up €97,135 (+282.1%), from €34,435 to €131,570
of which Trade receivables: +€93,112
- Tangible fixed assets -€52,460
down €52,460 (-12.3%), from €428,011 to €375,550
of which Plant, machinery and equipment: -€41,107
- Cash -€17,248
down €17,248 (-60.7%), from €28,415 to €11,168
mainly Receivables within one year (-€97,135) and Debts after one year (-€37,931)
- Trade debts +€94,639
up €94,639 (+4166.6%), from €2,271 to €96,910
- Debts after one year -€37,931
down €37,931 (-8.2%), from €460,876 to €422,945
- Profit (loss) carried forward -€28,707
down €28,707 (-92.2%), from -€31,140 to -€59,847
- Other operating charges +€4,023
up €4,023 (+411.8%), from €977 to €5,001
- Gross operating margin -€3,934
down €3,934 (-9.1%), from €43,064 to €39,130
- Depreciation -€464
down €464 (-0.8%), from €56,234 to €55,770
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 | €501,608 | €525,578 | +€23,970 | +4.8% |
| Fixed assets | 21/28 | €437,939 | €382,169 | -€55,770 | -12.7% |
| Intangible fixed assets | 21 | €9,928 | €6,619 | -€3,309 | -33.3% |
| Tangible fixed assets | 22/27 | €428,011 | €375,550 | -€52,460 | -12.3% |
| Land and buildings | 22 | €188,717 | €181,700 | -€7,017 | -3.7% |
| Plant, machinery and equipment | 23 | €222,248 | €181,141 | -€41,107 | -18.5% |
| Furniture and vehicles | 24 | €17,046 | €12,710 | -€4,337 | -25.4% |
| Current assets | 29/58 | €63,669 | €143,409 | +€79,740 | +125.2% |
| Amounts receivable within one year | 40/41 | €34,435 | €131,570 | +€97,135 | +282.1% |
| Trade receivables | 40 | €34,435 | €127,547 | +€93,112 | +270.4% |
| Other amounts receivable | 41 | - | €4,022 | +€4,022 | |
| Cash at bank and in hand | 54/58 | €28,415 | €11,168 | -€17,248 | -60.7% |
| Deferred charges and accrued income | 490/1 | €818 | €671 | -€147 | -18.0% |
| Total equity and liabilities | 10/49 | €501,608 | €525,578 | +€23,970 | +4.8% |
| Equity | 10/15 | -€10,680 | -€39,387 | -€28,707 | -268.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,140 | -€59,847 | -€28,707 | -92.2% |
| Amounts payable | 17/49 | €512,288 | €564,965 | +€52,677 | +10.3% |
| Amounts payable after more than one year | 17 | €460,876 | €422,945 | -€37,931 | -8.2% |
| Financial debts | 170/4 | €460,876 | €422,945 | -€37,931 | -8.2% |
| Amounts payable within one year | 42/48 | €51,412 | €141,930 | +€90,518 | +176.1% |
| Current portion of amounts payable after more than one year | 42 | €37,592 | €37,931 | +€338 | +0.9% |
| Trade debts | 44 | €2,271 | €96,910 | +€94,639 | +4166.6% |
| Suppliers | 440/4 | €2,271 | €96,910 | +€94,639 | +4166.6% |
| Taxes, remuneration and social security | 45 | €10,042 | €7,090 | -€2,952 | -29.4% |
| Taxes | 450/3 | €10,042 | €7,090 | -€2,952 | -29.4% |
| Other amounts payable | 47/48 | €1,507 | €0 | -€1,507 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €89 | +€89 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,234 | €55,770 | -€464 | -0.8% |
| Other operating charges | 640/8 | €977 | €5,001 | +€4,023 | +411.8% |
| Gross operating margin | 9900 | €43,064 | €39,130 | -€3,934 | -9.1% |
| Operating profit (loss) | 9901 | -€14,148 | -€21,641 | -€7,493 | -53.0% |
| Financial income | 75/76B | €0 | €8 | +€8 | +38250.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +38250.0% |
| Financial charges | 65/66B | €6,533 | €6,898 | +€365 | +5.6% |
| Recurring financial charges | 65 | €6,533 | €6,898 | +€365 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,680 | -€28,530 | -€7,850 | -38.0% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€20,855 | -€28,707 | -€7,852 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,855 | -€28,707 | -€7,852 | -37.7% |
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.