CANKAN: 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.
CANKAN
Largest movements
- Tangible fixed assets +€32,000
new in 2025: €32,000
of which Furniture and vehicles: +€30,988
- Deferred charges and accrued income +€4,263
new in 2025: €4,263
- Financial fixed assets +€3,600
new in 2025: €3,600
- Cash -€2,597
down €2,597 (-34.5%), from €7,517 to €4,920
mainly Investment in fixed assets (net) (-€39,018) and Trade debts (-€5,363)
- Debts after one year +€20,976
new in 2025: €20,976
- Current portion of long-term debt +€11,283
new in 2025: €11,283
- Other debts +€6,944
up €6,944 (+355.3%), from €1,954 to €8,899
- Trade debts -€5,363
down €5,363 (-42.2%), from €12,704 to €7,340
- Reserves +€2,103
up €2,103 (+64.0%), from €3,286 to €5,389
- Gross operating margin +€5,299
up €5,299 (+120.3%), from €4,404 to €9,703
- Depreciation +€3,419
new in 2025: €3,419
- Other operating charges +€1,287
up €1,287 (+718.3%), from €179 to €1,466
- Taxes +€1,187
up €1,187 (+129.4%), from €917 to €2,104
- Financial charges +€422
up €422 (+1882.0%), from €22 to €444
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 | €23,977 | €61,289 | +€37,312 | +155.6% |
| Fixed assets | 21/28 | - | €35,600 | +€35,600 | |
| Tangible fixed assets | 22/27 | - | €32,000 | +€32,000 | |
| Plant, machinery and equipment | 23 | - | €1,011 | +€1,011 | |
| Furniture and vehicles | 24 | - | €30,988 | +€30,988 | |
| Financial fixed assets | 28 | - | €3,600 | +€3,600 | |
| Current assets | 29/58 | €23,977 | €25,689 | +€1,712 | +7.1% |
| Amounts receivable within one year | 40/41 | €16,460 | €16,506 | +€47 | +0.3% |
| Trade receivables | 40 | €15,273 | €15,013 | -€260 | -1.7% |
| Other amounts receivable | 41 | €1,187 | €1,493 | +€306 | +25.8% |
| Cash at bank and in hand | 54/58 | €7,517 | €4,920 | -€2,597 | -34.5% |
| Deferred charges and accrued income | 490/1 | - | €4,263 | +€4,263 | |
| Total equity and liabilities | 10/49 | €23,977 | €61,289 | +€37,312 | +155.6% |
| Equity | 10/15 | €8,286 | €10,389 | +€2,103 | +25.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,286 | €5,389 | +€2,103 | +64.0% |
| Distributable reserves | 133 | €3,286 | €5,389 | +€2,103 | +64.0% |
| Amounts payable | 17/49 | €15,690 | €50,900 | +€35,209 | +224.4% |
| Amounts payable after more than one year | 17 | - | €20,976 | +€20,976 | |
| Financial debts | 170/4 | - | €20,976 | +€20,976 | |
| Amounts payable within one year | 42/48 | €15,690 | €29,924 | +€14,234 | +90.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,283 | +€11,283 | |
| Trade debts | 44 | €12,704 | €7,340 | -€5,363 | -42.2% |
| Suppliers | 440/4 | €12,704 | €7,340 | -€5,363 | -42.2% |
| Taxes, remuneration and social security | 45 | €1,033 | €2,402 | +€1,370 | +132.7% |
| Taxes | 450/3 | €1,033 | €2,402 | +€1,370 | +132.7% |
| Other amounts payable | 47/48 | €1,954 | €8,899 | +€6,944 | +355.3% |
| Remuneration, social security and pensions | 62 | - | €169 | +€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,419 | +€3,419 | |
| Other operating charges | 640/8 | €179 | €1,466 | +€1,287 | +718.3% |
| Gross operating margin | 9900 | €4,404 | €9,703 | +€5,299 | +120.3% |
| Operating profit (loss) | 9901 | €4,225 | €4,650 | +€425 | +10.1% |
| Financial income | 75/76B | €1 | €1 | -€0 | -33.7% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -33.7% |
| Financial charges | 65/66B | €22 | €444 | +€422 | +1882.0% |
| Recurring financial charges | 65 | €22 | €444 | +€422 | +1882.0% |
| Profit (loss) for the period before taxes | 9903 | €4,203 | €4,206 | +€3 | +0.1% |
| Income taxes | 67/77 | €917 | €2,104 | +€1,187 | +129.4% |
| Profit (loss) for the period | 9904 | €3,286 | €2,103 | -€1,184 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,286 | €2,103 | -€1,184 | -36.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.