CANTER FOR YOU: 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.
CANTER FOR YOU
Largest movements
- Tangible fixed assets -€20,473
down €20,473 (-11.2%), from €183,098 to €162,625
of which Leasing and similar rights: -€14,580
- Cash -€5,124
down €5,124 (-93.3%), from €5,492 to €368
mainly Net result for the year (-€45,703) and Debts after one year (-€8,666)
- Receivables within one year +€3,193
up €3,193 (+7.1%), from €45,101 to €48,294
of which Other amounts receivable: +€7,306
- Profit (loss) carried forward -€45,703
down €45,703 (-14.9%), from -€305,797 to -€351,499
- Other debts +€37,647
up €37,647 (+11.1%), from €339,598 to €377,245
- Debts after one year -€8,666
down €8,666 (-6.2%), from €138,666 to €130,000
of which Financial debts: -€8,666
- Trade debts -€3,711
down €3,711 (-17.6%), from €21,113 to €17,402
- Current portion of long-term debt -€3,494
down €3,494 (-28.7%), from €12,160 to €8,666
- Gross operating margin +€10,848
up €10,848 (+35.9%), from -€30,204 to -€19,357
- Depreciation +€5,197
up €5,197 (+27.7%), from €18,792 to €23,988
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 | €237,074 | €215,404 | -€21,670 | -9.1% |
| Fixed assets | 21/28 | €185,725 | €166,037 | -€19,688 | -10.6% |
| Intangible fixed assets | 21 | €1,627 | €2,412 | +€785 | +48.2% |
| Tangible fixed assets | 22/27 | €183,098 | €162,625 | -€20,473 | -11.2% |
| Plant, machinery and equipment | 23 | €141,830 | €137,145 | -€4,685 | -3.3% |
| Furniture and vehicles | 24 | €5,238 | €4,029 | -€1,208 | -23.1% |
| Leasing and similar rights | 25 | €36,031 | €21,451 | -€14,580 | -40.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €51,349 | €49,367 | -€1,982 | -3.9% |
| Amounts receivable within one year | 40/41 | €45,101 | €48,294 | +€3,193 | +7.1% |
| Trade receivables | 40 | €24,197 | €20,084 | -€4,113 | -17.0% |
| Other amounts receivable | 41 | €20,905 | €28,210 | +€7,306 | +34.9% |
| Cash at bank and in hand | 54/58 | €5,492 | €368 | -€5,124 | -93.3% |
| Deferred charges and accrued income | 490/1 | €756 | €705 | -€51 | -6.8% |
| Total equity and liabilities | 10/49 | €237,074 | €215,404 | -€21,670 | -9.1% |
| Equity | 10/15 | -€287,247 | -€332,949 | -€45,703 | -15.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€305,797 | -€351,499 | -€45,703 | -14.9% |
| Amounts payable | 17/49 | €524,321 | €548,353 | +€24,032 | +4.6% |
| Amounts payable after more than one year | 17 | €138,666 | €130,000 | -€8,666 | -6.2% |
| Financial debts | 170/4 | €8,666 | €0 | -€8,666 | -100% |
| Other amounts payable | 178/9 | €130,000 | €130,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €385,655 | €418,353 | +€32,698 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €12,160 | €8,666 | -€3,494 | -28.7% |
| Trade debts | 44 | €21,113 | €17,402 | -€3,711 | -17.6% |
| Suppliers | 440/4 | €21,113 | €17,402 | -€3,711 | -17.6% |
| Advances received on contracts in progress | 46 | €12,213 | €14,500 | +€2,287 | +18.7% |
| Taxes, remuneration and social security | 45 | €571 | €540 | -€32 | -5.5% |
| Taxes | 450/3 | €571 | €540 | -€32 | -5.5% |
| Other amounts payable | 47/48 | €339,598 | €377,245 | +€37,647 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,792 | €23,988 | +€5,197 | +27.7% |
| Other operating charges | 640/8 | €931 | €998 | +€67 | +7.1% |
| Gross operating margin | 9900 | -€30,204 | -€19,357 | +€10,848 | +35.9% |
| Operating profit (loss) | 9901 | -€49,927 | -€44,343 | +€5,584 | +11.2% |
| Financial income | 75/76B | €27 | €0 | -€27 | -100% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -100% |
| Financial charges | 65/66B | €1,495 | €1,206 | -€289 | -19.3% |
| Recurring financial charges | 65 | €1,495 | €1,206 | -€289 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€51,395 | -€45,549 | +€5,847 | +11.4% |
| Income taxes | 67/77 | €174 | €154 | -€20 | -11.7% |
| Profit (loss) for the period | 9904 | -€51,570 | -€45,703 | +€5,867 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,570 | -€45,703 | +€5,867 | +11.4% |
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 27 October 2026 via checked.be.