KABANA: 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.
KABANA
Largest movements
- Cash -€8,061
down €8,061 (-21.6%), from €37,326 to €29,265
mainly Contributions, distributions and other (-€50,016) and Receivables within one year (-€3,965)
- Tangible fixed assets -€7,302
down €7,302 (-5.0%), from €146,059 to €138,757
- Receivables within one year +€3,965
up €3,965 (+40.2%), from €9,863 to €13,828
of which Other amounts receivable: +€13,767
- Deferred charges and accrued income -€3,391
down €3,391 (-100.0%), from €3,391 to €0
- Reserves -€39,560
down €39,560 (-40.1%), from €98,560 to €59,000
of which Distributable reserves: -€39,560
- Other debts +€25,045
up €25,045 (+73.6%), from €34,016 to €59,062
- Gross operating margin -€15,883
down €15,883 (-36.8%), from €43,209 to €27,326
- Taxes -€4,004
down €4,004 (-53.5%), from €7,490 to €3,485
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 | €197,105 | €182,317 | -€14,788 | -7.5% |
| Fixed assets | 21/28 | €146,526 | €139,224 | -€7,302 | -5.0% |
| Tangible fixed assets | 22/27 | €146,059 | €138,757 | -€7,302 | -5.0% |
| Land and buildings | 22 | €146,059 | €138,757 | -€7,302 | -5.0% |
| Financial fixed assets | 28 | €467 | €467 | = | 0.0% |
| Current assets | 29/58 | €50,579 | €43,093 | -€7,486 | -14.8% |
| Amounts receivable within one year | 40/41 | €9,863 | €13,828 | +€3,965 | +40.2% |
| Trade receivables | 40 | €9,802 | €0 | -€9,802 | -100.0% |
| Other amounts receivable | 41 | €60 | €13,828 | +€13,767 | +22763.4% |
| Cash at bank and in hand | 54/58 | €37,326 | €29,265 | -€8,061 | -21.6% |
| Deferred charges and accrued income | 490/1 | €3,391 | €0 | -€3,391 | -100.0% |
| Total equity and liabilities | 10/49 | €197,105 | €182,317 | -€14,788 | -7.5% |
| Equity | 10/15 | €160,560 | €121,000 | -€39,560 | -24.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €98,560 | €59,000 | -€39,560 | -40.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €92,360 | €52,800 | -€39,560 | -42.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,544 | €61,317 | +€24,772 | +67.8% |
| Amounts payable within one year | 42/48 | €36,544 | €61,317 | +€24,772 | +67.8% |
| Financial debts | 43 | €1,933 | €1,927 | -€6 | -0.3% |
| Credit institutions | 430/8 | €1,933 | €1,927 | -€6 | -0.3% |
| Trade debts | 44 | €367 | €328 | -€39 | -10.6% |
| Suppliers | 440/4 | €367 | €328 | -€39 | -10.6% |
| Taxes, remuneration and social security | 45 | €228 | €0 | -€228 | -100.0% |
| Taxes | 450/3 | €228 | €0 | -€228 | -100.0% |
| Other amounts payable | 47/48 | €34,016 | €59,062 | +€25,045 | +73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,302 | €7,302 | = | 0.0% |
| Other operating charges | 640/8 | €5,589 | €5,780 | +€191 | +3.4% |
| Gross operating margin | 9900 | €43,209 | €27,326 | -€15,883 | -36.8% |
| Operating profit (loss) | 9901 | €30,318 | €14,244 | -€16,074 | -53.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €320 | €305 | -€15 | -4.6% |
| Recurring financial charges | 65 | €320 | €305 | -€15 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €29,998 | €13,940 | -€16,058 | -53.5% |
| Income taxes | 67/77 | €7,490 | €3,485 | -€4,004 | -53.5% |
| Profit (loss) for the period | 9904 | €22,509 | €10,455 | -€12,054 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,509 | €10,455 | -€12,054 | -53.6% |
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.