KANA: 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.
KANA
Largest movements
- Tangible fixed assets -€60,885
down €60,885 (-2.2%), from €2.8m to €2.7m
of which Land and buildings: -€61,388
- Receivables within one year -€40,089
down €40,089 (-24.2%), from €165,403 to €125,315
of which Other amounts receivable: -€28,260
- Debts after one year -€129,279
down €129,279 (-15.0%), from €864,293 to €735,014
of which Financial debts: -€126,209
- Reserves +€51,243
up €51,243 (+5.6%), from €911,778 to €963,021
of which Distributable reserves: +€51,243
- Trade debts -€35,005
down €35,005 (-64.8%), from €54,045 to €19,039
- Gross operating margin +€57,225
up €57,225 (+21.9%), from €261,503 to €318,728
- Staff costs +€24,196
up €24,196 (+265%), from €9,114 to €33,310
- Financial charges +€15,624
up €15,624 (+45.6%), from €34,282 to €49,906
- Depreciation -€5,509
down €5,509 (-4.9%), from €113,503 to €107,994
- Taxes +€4,596
up €4,596 (+23.0%), from €20,017 to €24,614
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 | €3,283,118 | €3,159,478 | -€123,640 | -3.8% |
| Fixed assets | 21/28 | €2,776,588 | €2,715,703 | -€60,885 | -2.2% |
| Tangible fixed assets | 22/27 | €2,776,512 | €2,715,627 | -€60,885 | -2.2% |
| Land and buildings | 22 | €2,771,346 | €2,709,958 | -€61,388 | -2.2% |
| Plant, machinery and equipment | 23 | €1,044 | €1,547 | +€503 | +48.2% |
| Other tangible fixed assets | 26 | €4,122 | €4,122 | = | 0.0% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €506,530 | €443,775 | -€62,755 | -12.4% |
| Stocks and contracts in progress | 3 | €304,291 | €304,291 | = | 0.0% |
| Stocks | 30/36 | €304,291 | €304,291 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €165,403 | €125,315 | -€40,089 | -24.2% |
| Trade receivables | 40 | €12,048 | €220 | -€11,828 | -98.2% |
| Other amounts receivable | 41 | €153,355 | €125,095 | -€28,260 | -18.4% |
| Cash at bank and in hand | 54/58 | €20,847 | €3,477 | -€17,370 | -83.3% |
| Deferred charges and accrued income | 490/1 | €15,988 | €10,691 | -€5,297 | -33.1% |
| Total equity and liabilities | 10/49 | €3,283,118 | €3,159,478 | -€123,640 | -3.8% |
| Equity | 10/15 | €1,054,778 | €1,106,021 | +€51,243 | +4.9% |
| Contributions | 10/11 | €143,000 | €143,000 | = | 0.0% |
| Capital | 10 | €143,000 | €143,000 | = | 0.0% |
| Issued capital | 100 | €143,000 | €143,000 | = | 0.0% |
| Reserves | 13 | €911,778 | €963,021 | +€51,243 | +5.6% |
| Non-distributable reserves | 130/1 | €14,300 | €14,300 | = | 0.0% |
| Legal reserve | 130 | €14,300 | €14,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,873 | €64,873 | = | 0.0% |
| Distributable reserves | 133 | €832,605 | €883,848 | +€51,243 | +6.2% |
| Provisions and deferred taxes | 16 | €21,624 | €21,624 | = | 0.0% |
| Deferred taxes | 168 | €21,624 | €21,624 | = | 0.0% |
| Amounts payable | 17/49 | €2,206,715 | €2,031,832 | -€174,883 | -7.9% |
| Amounts payable after more than one year | 17 | €864,293 | €735,014 | -€129,279 | -15.0% |
| Financial debts | 170/4 | €787,958 | €661,749 | -€126,209 | -16.0% |
| Other amounts payable | 178/9 | €76,335 | €73,265 | -€3,070 | -4.0% |
| Amounts payable within one year | 42/48 | €1,335,324 | €1,288,245 | -€47,079 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €177,135 | €176,039 | -€1,097 | -0.6% |
| Financial debts | 43 | €15,218 | €8,424 | -€6,793 | -44.6% |
| Credit institutions | 430/8 | €15,218 | €8,424 | -€6,793 | -44.6% |
| Trade debts | 44 | €54,045 | €19,039 | -€35,005 | -64.8% |
| Suppliers | 440/4 | €54,045 | €19,039 | -€35,005 | -64.8% |
| Taxes, remuneration and social security | 45 | €3,065 | €6,413 | +€3,349 | +109% |
| Remuneration and social security | 454/9 | €3,065 | €6,413 | +€3,349 | +109% |
| Other amounts payable | 47/48 | €1,085,861 | €1,078,329 | -€7,532 | -0.7% |
| Accrued charges and deferred income | 492/3 | €7,099 | €8,574 | +€1,475 | +20.8% |
| Remuneration, social security and pensions | 62 | €9,114 | €33,310 | +€24,196 | +265% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,503 | €107,994 | -€5,509 | -4.9% |
| Other operating charges | 640/8 | €54,680 | €52,907 | -€1,773 | -3.2% |
| Gross operating margin | 9900 | €261,503 | €318,728 | +€57,225 | +21.9% |
| Operating profit (loss) | 9901 | €84,205 | €124,517 | +€40,312 | +47.9% |
| Financial income | 75/76B | €921 | €1,246 | +€325 | +35.2% |
| Recurring financial income | 75 | €921 | €1,246 | +€325 | +35.2% |
| Financial charges | 65/66B | €34,282 | €49,906 | +€15,624 | +45.6% |
| Recurring financial charges | 65 | €34,282 | €49,906 | +€15,624 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €50,845 | €75,857 | +€25,012 | +49.2% |
| Income taxes | 67/77 | €20,017 | €24,614 | +€4,596 | +23.0% |
| Profit (loss) for the period | 9904 | €30,828 | €51,243 | +€20,416 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,828 | €51,243 | +€20,416 | +66.2% |
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 24 October 2026 via checked.be.