CanM: 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.
CanM
Largest movements
- Stocks and contracts +€2,689
new in 2025: €2,689
- Receivables within one year -€1,590
down €1,590 (-29.0%), from €5,475 to €3,884
of which Trade receivables: -€3,275
- Cash +€1,519
up €1,519 (+3056.7%), from €50 to €1,569
mainly Advances received (+€9,240) and Receivables within one year (+€1,590)
- Tangible fixed assets +€1,074
up €1,074 (+16.5%), from €6,526 to €7,601
of which Plant, machinery and equipment: +€552
- Advances received +€9,240
new in 2025: €9,240
- Other debts -€2,593
no longer reported in 2025 (was €2,593)
- Tax, wage and social debts -€1,421
down €1,421 (-72.2%), from €1,969 to €547
of which Taxes: -€1,969
- Profit (loss) carried forward -€1,009
down €1,009 (-50.3%), from €2,006 to €997
- Trade debts -€440
down €440 (-29.7%), from €1,482 to €1,042
- Financial income +€4,382
new in 2025: €4,382
of which Non-recurring financial income: +€3,739
- Gross operating margin -€2,559
down €2,559, from €1,860 to -€699
- Other operating charges +€1,236
up €1,236 (+184.8%), from €669 to €1,906
- Staff costs +€887
new in 2025: €887
- Depreciation +€619
up €619 (+83.5%), from €741 to €1,359
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 | €12,050 | €15,826 | +€3,776 | +31.3% |
| Fixed assets | 21/28 | €6,526 | €7,601 | +€1,074 | +16.5% |
| Tangible fixed assets | 22/27 | €6,526 | €7,601 | +€1,074 | +16.5% |
| Plant, machinery and equipment | 23 | €3,757 | €4,309 | +€552 | +14.7% |
| Furniture and vehicles | 24 | €2,769 | €3,291 | +€522 | +18.8% |
| Current assets | 29/58 | €5,524 | €8,226 | +€2,702 | +48.9% |
| Stocks and contracts in progress | 3 | - | €2,689 | +€2,689 | |
| Stocks | 30/36 | - | €2,689 | +€2,689 | |
| Amounts receivable within one year | 40/41 | €5,475 | €3,884 | -€1,590 | -29.0% |
| Trade receivables | 40 | €3,275 | - | -€3,275 | |
| Other amounts receivable | 41 | €2,200 | €3,884 | +€1,685 | +76.6% |
| Cash at bank and in hand | 54/58 | €50 | €1,569 | +€1,519 | +3056.7% |
| Deferred charges and accrued income | 490/1 | - | €84 | +€84 | |
| Total equity and liabilities | 10/49 | €12,050 | €15,826 | +€3,776 | +31.3% |
| Equity | 10/15 | €6,006 | €4,997 | -€1,009 | -16.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,006 | €997 | -€1,009 | -50.3% |
| Amounts payable | 17/49 | €6,044 | €10,829 | +€4,785 | +79.2% |
| Amounts payable within one year | 42/48 | €6,044 | €10,829 | +€4,785 | +79.2% |
| Trade debts | 44 | €1,482 | €1,042 | -€440 | -29.7% |
| Suppliers | 440/4 | €1,482 | €1,042 | -€440 | -29.7% |
| Advances received on contracts in progress | 46 | - | €9,240 | +€9,240 | |
| Taxes, remuneration and social security | 45 | €1,969 | €547 | -€1,421 | -72.2% |
| Taxes | 450/3 | €1,969 | - | -€1,969 | |
| Remuneration and social security | 454/9 | - | €547 | +€547 | |
| Other amounts payable | 47/48 | €2,593 | - | -€2,593 | |
| Remuneration, social security and pensions | 62 | - | €887 | +€887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €1,359 | +€619 | +83.5% |
| Other operating charges | 640/8 | €669 | €1,906 | +€1,236 | +184.8% |
| Gross operating margin | 9900 | €1,860 | -€699 | -€2,559 | |
| Operating profit (loss) | 9901 | €450 | -€4,851 | -€5,302 | |
| Financial income | 75/76B | - | €4,382 | +€4,382 | |
| Recurring financial income | 75 | - | €643 | +€643 | |
| Non-recurring financial income | 76B | - | €3,739 | +€3,739 | |
| Financial charges | 65/66B | €161 | €547 | +€386 | +240.3% |
| Recurring financial charges | 65 | €161 | €287 | +€126 | +78.3% |
| Non-recurring financial charges | 66B | - | €260 | +€260 | |
| Profit (loss) for the period before taxes | 9903 | €290 | -€1,017 | -€1,306 | |
| Income taxes | 67/77 | €607 | -€7 | -€614 | |
| Profit (loss) for the period | 9904 | -€318 | -€1,009 | -€692 | -217.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€318 | -€1,009 | -€692 | -217.9% |
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 9 October 2026 via checked.be.