KAN INTERIEUR: 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 INTERIEUR
Largest movements
- Cash -€10,580
down €10,580 (-13.1%), from €81,011 to €70,431
mainly Investment in fixed assets (net) (-€21,949) and Other debts (-€10,782)
- Tangible fixed assets +€10,030
up €10,030 (+56.6%), from €17,720 to €27,749
of which Furniture and vehicles: +€13,480
- Receivables within one year +€3,256
up €3,256 (+74.3%), from €4,381 to €7,637
of which Trade receivables: +€1,720
- Trade debts +€11,799
up €11,799 (+465%), from €2,539 to €14,338
- Reserves +€11,375
up €11,375 (+15.2%), from €74,676 to €86,051
of which Distributable reserves: +€11,375
- Other debts -€10,782
down €10,782 (-37.7%), from €28,617 to €17,835
- Tax, wage and social debts -€7,363
down €7,363 (-81.7%), from €9,015 to €1,651
- Current portion of long-term debt -€1,702
down €1,702 (-42.8%), from €3,976 to €2,274
- Gross operating margin -€33,739
down €33,739 (-54.0%), from €62,452 to €28,713
- Taxes -€13,119
down €13,119 (-72.0%), from €18,214 to €5,095
- Depreciation +€5,420
up €5,420 (+83.4%), from €6,499 to €11,920
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 | €139,256 | €142,036 | +€2,780 | +2.0% |
| Fixed assets | 21/28 | €17,720 | €27,749 | +€10,030 | +56.6% |
| Tangible fixed assets | 22/27 | €17,720 | €27,749 | +€10,030 | +56.6% |
| Plant, machinery and equipment | 23 | €14,106 | €12,067 | -€2,040 | -14.5% |
| Furniture and vehicles | 24 | €2,064 | €15,544 | +€13,480 | +653% |
| Other tangible fixed assets | 26 | €1,549 | €139 | -€1,410 | -91.1% |
| Current assets | 29/58 | €121,536 | €114,287 | -€7,249 | -6.0% |
| Stocks and contracts in progress | 3 | €3,532 | €3,210 | -€322 | -9.1% |
| Stocks | 30/36 | €3,532 | €3,210 | -€322 | -9.1% |
| Amounts receivable within one year | 40/41 | €4,381 | €7,637 | +€3,256 | +74.3% |
| Trade receivables | 40 | €4,381 | €6,101 | +€1,720 | +39.3% |
| Other amounts receivable | 41 | - | €1,536 | +€1,536 | |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81,011 | €70,431 | -€10,580 | -13.1% |
| Deferred charges and accrued income | 490/1 | €2,613 | €3,010 | +€397 | +15.2% |
| Total equity and liabilities | 10/49 | €139,256 | €142,036 | +€2,780 | +2.0% |
| Equity | 10/15 | €93,276 | €104,651 | +€11,375 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,676 | €86,051 | +€11,375 | +15.2% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €72,176 | €83,551 | +€11,375 | +15.8% |
| Amounts payable | 17/49 | €45,980 | €37,385 | -€8,595 | -18.7% |
| Amounts payable after more than one year | 17 | €587 | - | -€587 | |
| Financial debts | 170/4 | €587 | - | -€587 | |
| Amounts payable within one year | 42/48 | €44,146 | €36,098 | -€8,048 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €3,976 | €2,274 | -€1,702 | -42.8% |
| Trade debts | 44 | €2,539 | €14,338 | +€11,799 | +465% |
| Suppliers | 440/4 | €2,539 | €14,338 | +€11,799 | +465% |
| Taxes, remuneration and social security | 45 | €9,015 | €1,651 | -€7,363 | -81.7% |
| Taxes | 450/3 | €9,015 | €1,651 | -€7,363 | -81.7% |
| Other amounts payable | 47/48 | €28,617 | €17,835 | -€10,782 | -37.7% |
| Accrued charges and deferred income | 492/3 | €1,246 | €1,287 | +€41 | +3.3% |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,499 | €11,920 | +€5,420 | +83.4% |
| Other operating charges | 640/8 | €555 | €497 | -€58 | -10.4% |
| Gross operating margin | 9900 | €62,452 | €28,713 | -€33,739 | -54.0% |
| Operating profit (loss) | 9901 | €55,397 | €16,296 | -€39,102 | -70.6% |
| Financial income | 75/76B | €1,615 | €1,984 | +€369 | +22.9% |
| Recurring financial income | 75 | €1,615 | €1,984 | +€369 | +22.9% |
| Financial charges | 65/66B | €1,416 | €1,810 | +€395 | +27.9% |
| Recurring financial charges | 65 | €1,416 | €1,810 | +€395 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €55,597 | €16,470 | -€39,127 | -70.4% |
| Income taxes | 67/77 | €18,214 | €5,095 | -€13,119 | -72.0% |
| Profit (loss) for the period | 9904 | €37,383 | €11,375 | -€26,007 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,383 | €11,375 | -€26,007 | -69.6% |
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 23 October 2026 via checked.be.