KAN COMMUNICATION DESIGN: 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.
KAN COMMUNICATION DESIGN
Largest movements
- Receivables within one year -€200,560
down €200,560 (-38.4%), from €521,882 to €321,322
of which Trade receivables: -€228,756
- Intangible fixed assets -€178,716
down €178,716 (-100%), from €178,716 to €0
- Cash -€150,028
down €150,028 (-84.7%), from €177,138 to €27,110
mainly Contributions, distributions and other (-€215,074) and Net result for the year (-€142,417)
- Tangible fixed assets -€15,276
down €15,276 (-60.1%), from €25,408 to €10,132
of which Plant, machinery and equipment: -€12,296
- Deferred charges and accrued income +€10,815
up €10,815 (+98.0%), from €11,037 to €21,852
- Profit (loss) carried forward -€357,491
down €357,491, from €280,407 to -€77,085
- Trade debts -€102,324
down €102,324 (-32.1%), from €318,312 to €215,988
- Debts after one year -€66,589
down €66,589 (-82.7%), from €80,481 to €13,892
- Short-term financial debts -€17,500
down €17,500 (-25.0%), from €70,000 to €52,500
- Gross operating margin -€170,355
down €170,355 (-25.7%), from €662,084 to €491,729
- Depreciation -€112,099
down €112,099 (-86.5%), from €129,641 to €17,543
- Staff costs +€82,262
up €82,262 (+15.6%), from €528,673 to €610,934
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 | €914,181 | €380,416 | -€533,765 | -58.4% |
| Fixed assets | 21/28 | €204,124 | €10,132 | -€193,992 | -95.0% |
| Intangible fixed assets | 21 | €178,716 | €0 | -€178,716 | -100% |
| Tangible fixed assets | 22/27 | €25,408 | €10,132 | -€15,276 | -60.1% |
| Plant, machinery and equipment | 23 | €22,190 | €9,894 | -€12,296 | -55.4% |
| Other tangible fixed assets | 26 | €3,218 | €238 | -€2,980 | -92.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €710,057 | €370,284 | -€339,773 | -47.9% |
| Amounts receivable within one year | 40/41 | €521,882 | €321,322 | -€200,560 | -38.4% |
| Trade receivables | 40 | €401,632 | €172,876 | -€228,756 | -57.0% |
| Other amounts receivable | 41 | €120,250 | €148,447 | +€28,197 | +23.4% |
| Cash at bank and in hand | 54/58 | €177,138 | €27,110 | -€150,028 | -84.7% |
| Deferred charges and accrued income | 490/1 | €11,037 | €21,852 | +€10,815 | +98.0% |
| Total equity and liabilities | 10/49 | €914,181 | €380,416 | -€533,765 | -58.4% |
| Equity | 10/15 | €305,877 | -€51,614 | -€357,491 | |
| Contributions | 10/11 | €22,600 | €22,600 | = | 0.0% |
| Reserves | 13 | €2,870 | €2,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,870 | €2,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,870 | €2,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280,407 | -€77,085 | -€357,491 | |
| Amounts payable | 17/49 | €608,304 | €432,031 | -€176,273 | -29.0% |
| Amounts payable after more than one year | 17 | €80,481 | €13,892 | -€66,589 | -82.7% |
| Financial debts | 170/4 | €80,481 | €13,892 | -€66,589 | -82.7% |
| Amounts payable within one year | 42/48 | €527,702 | €418,139 | -€109,563 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €65,425 | €66,589 | +€1,164 | +1.8% |
| Financial debts | 43 | €70,000 | €52,500 | -€17,500 | -25.0% |
| Credit institutions | 430/8 | €70,000 | €52,500 | -€17,500 | -25.0% |
| Trade debts | 44 | €318,312 | €215,988 | -€102,324 | -32.1% |
| Suppliers | 440/4 | €318,312 | €215,988 | -€102,324 | -32.1% |
| Taxes, remuneration and social security | 45 | €73,965 | €83,062 | +€9,096 | +12.3% |
| Taxes | 450/3 | €716 | €132 | -€583 | -81.5% |
| Remuneration and social security | 454/9 | €73,249 | €82,929 | +€9,680 | +13.2% |
| Accrued charges and deferred income | 492/3 | €121 | €0 | -€121 | -100% |
| Non-recurring operating income | 76A | - | €36,358 | +€36,358 | |
| Remuneration, social security and pensions | 62 | €528,673 | €610,934 | +€82,262 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,641 | €17,543 | -€112,099 | -86.5% |
| Other operating charges | 640/8 | €1,078 | €1,175 | +€97 | +9.0% |
| Non-recurring operating charges | 66A | - | €474 | +€474 | |
| Gross operating margin | 9900 | €662,084 | €491,729 | -€170,355 | -25.7% |
| Operating profit (loss) | 9901 | €2,692 | -€138,397 | -€141,089 | |
| Financial income | 75/76B | €79 | €108 | +€28 | +35.7% |
| Recurring financial income | 75 | €79 | €108 | +€28 | +35.7% |
| Financial charges | 65/66B | €8,515 | €4,128 | -€4,388 | -51.5% |
| Recurring financial charges | 65 | €8,515 | €1,027 | -€7,488 | -87.9% |
| Non-recurring financial charges | 66B | - | €3,101 | +€3,101 | |
| Profit (loss) for the period before taxes | 9903 | -€5,744 | -€142,417 | -€136,673 | -2,379% |
| Profit (loss) for the period | 9904 | -€5,744 | -€142,417 | -€136,673 | -2,379% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,744 | -€142,417 | -€136,673 | -2,379% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.