CANN: 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.
CANN
Largest movements
- Tangible fixed assets +€43,355
up €43,355 (+4.2%), from €1.0m to €1.1m
- Receivables within one year -€35,588
no longer reported in 2025 (was €35,588)
- Cash -€16,932
down €16,932 (-69.3%), from €24,441 to €7,509
mainly Investment in fixed assets (net) (-€67,024) and Net result for the year (-€20,242)
- Profit (loss) carried forward -€20,242
down €20,242 (-8.1%), from -€250,017 to -€270,259
- Other debts +€11,039
up €11,039 (+4.7%), from €235,000 to €246,039
- Depreciation +€6,702
up €6,702 (+39.5%), from €16,966 to €23,669
- Other operating charges +€293
up €293 (+4.7%), from €6,269 to €6,562
- Gross operating margin +€185
up €185 (+1.9%), from €9,865 to €10,049
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 | €1,085,440 | €1,076,276 | -€9,164 | -0.8% |
| Fixed assets | 21/28 | €1,025,411 | €1,068,767 | +€43,355 | +4.2% |
| Tangible fixed assets | 22/27 | €1,025,411 | €1,068,767 | +€43,355 | +4.2% |
| Land and buildings | 22 | €1,025,411 | €1,068,767 | +€43,355 | +4.2% |
| Current assets | 29/58 | €60,029 | €7,509 | -€52,519 | -87.5% |
| Amounts receivable within one year | 40/41 | €35,588 | - | -€35,588 | |
| Trade receivables | 40 | €35,588 | - | -€35,588 | |
| Cash at bank and in hand | 54/58 | €24,441 | €7,509 | -€16,932 | -69.3% |
| Total equity and liabilities | 10/49 | €1,085,440 | €1,076,276 | -€9,164 | -0.8% |
| Equity | 10/15 | €849,983 | €829,741 | -€20,242 | -2.4% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€250,017 | -€270,259 | -€20,242 | -8.1% |
| Amounts payable | 17/49 | €235,457 | €246,535 | +€11,078 | +4.7% |
| Amounts payable within one year | 42/48 | €235,457 | €246,535 | +€11,078 | +4.7% |
| Trade debts | 44 | €457 | €496 | +€39 | +8.5% |
| Suppliers | 440/4 | €457 | €496 | +€39 | +8.5% |
| Other amounts payable | 47/48 | €235,000 | €246,039 | +€11,039 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,966 | €23,669 | +€6,702 | +39.5% |
| Other operating charges | 640/8 | €6,269 | €6,562 | +€293 | +4.7% |
| Gross operating margin | 9900 | €9,865 | €10,049 | +€185 | +1.9% |
| Operating profit (loss) | 9901 | -€13,370 | -€20,181 | -€6,811 | -50.9% |
| Financial charges | 65/66B | €24 | €60 | +€36 | +151.3% |
| Recurring financial charges | 65 | €24 | €60 | +€36 | +151.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,394 | -€20,242 | -€6,847 | -51.1% |
| Profit (loss) for the period | 9904 | -€13,394 | -€20,242 | -€6,847 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,394 | -€20,242 | -€6,847 | -51.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.