CANN-IT: 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.
CANN-IT
Largest movements
- Tangible fixed assets -€80,635
down €80,635 (-6.4%), from €1.3m to €1.2m
of which Land and buildings: -€66,546
- Current investments +€20,350
up €20,350 (+26.5%), from €76,884 to €97,234
- Debts after one year -€48,261
down €48,261 (-4.5%), from €1.1m to €1.0m
- Short-term financial debts -€17,628
down €17,628 (-32.5%), from €54,224 to €36,596
- Depreciation +€37,665
up €37,665 (+73.5%), from €51,236 to €88,901
- Staff costs -€31,828
down €31,828 (-23.3%), from €136,783 to €104,955
- Gross operating margin -€11,141
down €11,141 (-4.0%), from €278,036 to €266,895
- Financial charges -€4,238
down €4,238 (-8.1%), from €52,335 to €48,097
- Taxes -€2,994
down €2,994 (-17.5%), from €17,065 to €14,071
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.
Derived cash bridge
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 | €1,478,400 | €1,421,870 | -€56,530 | -3.8% |
| Fixed assets | 21/28 | €1,262,069 | €1,181,434 | -€80,635 | -6.4% |
| Tangible fixed assets | 22/27 | €1,262,069 | €1,181,434 | -€80,635 | -6.4% |
| Land and buildings | 22 | €1,186,156 | €1,119,610 | -€66,546 | -5.6% |
| Furniture and vehicles | 24 | €75,913 | €61,824 | -€14,089 | -18.6% |
| Current assets | 29/58 | €216,331 | €240,436 | +€24,105 | +11.1% |
| Amounts receivable within one year | 40/41 | €47,630 | €59,444 | +€11,814 | +24.8% |
| Trade receivables | 40 | €34,775 | €37,026 | +€2,251 | +6.5% |
| Other amounts receivable | 41 | €12,855 | €22,418 | +€9,563 | +74.4% |
| Current investments | 50/53 | €76,884 | €97,234 | +€20,350 | +26.5% |
| Cash at bank and in hand | 54/58 | €91,816 | €82,977 | -€8,839 | -9.6% |
| Deferred charges and accrued income | 490/1 | €1 | €781 | +€780 | +78,000% |
| Total equity and liabilities | 10/49 | €1,478,400 | €1,421,870 | -€56,530 | -3.8% |
| Equity | 10/15 | €279,892 | €284,222 | +€4,330 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,830 | €46,160 | +€4,330 | +10.4% |
| Non-distributable reserves | 130/1 | €4,330 | €4,330 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,330 | €4,330 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | - | -€37,500 | |
| Distributable reserves | 133 | - | €41,830 | +€41,830 | |
| Profit (loss) carried forward | 14 | €219,462 | €219,462 | = | 0.0% |
| Amounts payable | 17/49 | €1,198,508 | €1,137,648 | -€60,860 | -5.1% |
| Amounts payable after more than one year | 17 | €1,064,708 | €1,016,447 | -€48,261 | -4.5% |
| Financial debts | 170/4 | €1,064,708 | €1,016,447 | -€48,261 | -4.5% |
| Amounts payable within one year | 42/48 | €133,800 | €121,201 | -€12,599 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €48,262 | €48,262 | = | 0.0% |
| Financial debts | 43 | €54,224 | €36,596 | -€17,628 | -32.5% |
| Other loans | 439 | €54,224 | €36,596 | -€17,628 | -32.5% |
| Trade debts | 44 | €2,977 | €3,472 | +€495 | +16.6% |
| Suppliers | 440/4 | €2,977 | €3,472 | +€495 | +16.6% |
| Taxes, remuneration and social security | 45 | €28,337 | €32,871 | +€4,534 | +16.0% |
| Taxes | 450/3 | €28,337 | €32,871 | +€4,534 | +16.0% |
| Remuneration, social security and pensions | 62 | €136,783 | €104,955 | -€31,828 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,236 | €88,901 | +€37,665 | +73.5% |
| Other operating charges | 640/8 | €5,156 | €6,802 | +€1,646 | +31.9% |
| Gross operating margin | 9900 | €278,036 | €266,895 | -€11,141 | -4.0% |
| Operating profit (loss) | 9901 | €84,861 | €66,237 | -€18,624 | -21.9% |
| Financial income | 75/76B | - | €262 | +€262 | |
| Recurring financial income | 75 | - | €262 | +€262 | |
| Financial charges | 65/66B | €52,335 | €48,097 | -€4,238 | -8.1% |
| Recurring financial charges | 65 | €52,335 | €48,097 | -€4,238 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €32,526 | €18,402 | -€14,124 | -43.4% |
| Income taxes | 67/77 | €17,065 | €14,071 | -€2,994 | -17.5% |
| Profit (loss) for the period | 9904 | €15,461 | €4,331 | -€11,130 | -72.0% |
| Transfer from tax-exempt reserves | 789 | - | €37,500 | +€37,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,461 | €41,831 | +€26,370 | +171% |
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 16 October 2026 via checked.be.