CANOMA: 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.
CANOMA
Largest movements
- Receivables within one year +€13,588
up €13,588 (+110.5%), from €12,301 to €25,889
of which Other amounts receivable: +€9,055
- Tangible fixed assets -€6,629
down €6,629 (-10.0%), from €66,390 to €59,761
of which Furniture and vehicles: -€6,813
- Cash -€6,351
down €6,351 (-22.7%), from €27,919 to €21,569
mainly Contributions, distributions and other (-€105,000) and Investment in fixed assets (net) (-€13,769)
- Reserves -€72,449
down €72,449 (-77.8%), from €93,106 to €20,657
- Other debts +€66,834
up €66,834 (+5730.9%), from €1,166 to €68,000
- Tax, wage and social debts +€3,346
up €3,346 (+9.6%), from €34,995 to €38,341
of which Taxes: +€3,346
- Trade debts +€2,954
up €2,954 (+112.0%), from €2,638 to €5,592
- Gross operating margin -€12,914
down €12,914 (-16.6%), from €77,718 to €64,805
- Depreciation +€7,273
up €7,273 (+55.4%), from €13,125 to €20,398
- Taxes -€2,648
down €2,648 (-17.9%), from €14,815 to €12,166
- Financial charges -€1,079
down €1,079 (-87.4%), from €1,234 to €156
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 | €132,905 | €133,589 | +€684 | +0.5% |
| Fixed assets | 21/28 | €66,390 | €59,761 | -€6,629 | -10.0% |
| Tangible fixed assets | 22/27 | €66,390 | €59,761 | -€6,629 | -10.0% |
| Plant, machinery and equipment | 23 | - | €2,221 | +€2,221 | |
| Furniture and vehicles | 24 | €24,041 | €17,228 | -€6,813 | -28.3% |
| Other tangible fixed assets | 26 | €42,349 | €40,313 | -€2,037 | -4.8% |
| Current assets | 29/58 | €66,516 | €73,828 | +€7,313 | +11.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,301 | €25,889 | +€13,588 | +110.5% |
| Trade receivables | 40 | €11,483 | €16,016 | +€4,533 | +39.5% |
| Other amounts receivable | 41 | €818 | €9,873 | +€9,055 | +1106.9% |
| Cash at bank and in hand | 54/58 | €27,919 | €21,569 | -€6,351 | -22.7% |
| Deferred charges and accrued income | 490/1 | €6,295 | €6,371 | +€76 | +1.2% |
| Total equity and liabilities | 10/49 | €132,905 | €133,589 | +€684 | +0.5% |
| Equity | 10/15 | €94,106 | €21,657 | -€72,449 | -77.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €93,106 | €20,657 | -€72,449 | -77.8% |
| Distributable reserves | 133 | €93,106 | €20,657 | -€72,449 | -77.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,800 | €111,933 | +€73,133 | +188.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,800 | €111,933 | +€73,133 | +188.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,638 | €5,592 | +€2,954 | +112.0% |
| Suppliers | 440/4 | €2,638 | €5,592 | +€2,954 | +112.0% |
| Taxes, remuneration and social security | 45 | €34,995 | €38,341 | +€3,346 | +9.6% |
| Taxes | 450/3 | €34,995 | €38,341 | +€3,346 | +9.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,166 | €68,000 | +€66,834 | +5730.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,125 | €20,398 | +€7,273 | +55.4% |
| Other operating charges | 640/8 | €1,045 | €1,073 | +€28 | +2.7% |
| Gross operating margin | 9900 | €77,718 | €64,805 | -€12,914 | -16.6% |
| Operating profit (loss) | 9901 | €63,547 | €43,333 | -€20,214 | -31.8% |
| Financial income | 75/76B | €1,320 | €1,539 | +€219 | +16.6% |
| Recurring financial income | 75 | €1,320 | €1,539 | +€219 | +16.6% |
| Financial charges | 65/66B | €1,234 | €156 | -€1,079 | -87.4% |
| Recurring financial charges | 65 | €1,234 | €156 | -€1,079 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €63,633 | €44,717 | -€18,916 | -29.7% |
| Income taxes | 67/77 | €14,815 | €12,166 | -€2,648 | -17.9% |
| Profit (loss) for the period | 9904 | €48,819 | €32,551 | -€16,268 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,819 | €32,551 | -€16,268 | -33.3% |
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 9 October 2026 via checked.be.