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 -€25,055
down €25,055 (-2.3%), from €1.1m to €1.1m
of which Land and buildings: -€89,509
- Profit (loss) carried forward -€50,727
down €50,727 (-10.0%), from -€506,282 to -€557,008
- Trade debts +€19,971
up €19,971 (+38.9%), from €51,336 to €71,307
- Other debts -€17,412
down €17,412 (-3.5%), from €491,662 to €474,250
- Debts after one year +€14,974
up €14,974 (+3.6%), from €411,054 to €426,028
of which Other amounts payable: +€19,800
- Gross operating margin -€30,580
down €30,580 (-40.9%), from €74,766 to €44,186
- Financial charges +€5,582
up €5,582 (+41.6%), from €13,422 to €19,004
- Depreciation -€2,640
down €2,640 (-3.5%), from €76,248 to €73,609
- Other operating charges -€2,463
down €2,463 (-51.7%), from €4,762 to €2,300
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 | €1,087,895 | €1,056,794 | -€31,101 | -2.9% |
| Fixed assets | 21/28 | €1,079,495 | €1,054,440 | -€25,055 | -2.3% |
| Tangible fixed assets | 22/27 | €1,079,495 | €1,054,440 | -€25,055 | -2.3% |
| Land and buildings | 22 | €954,495 | €864,987 | -€89,509 | -9.4% |
| Assets under construction and advance payments | 27 | €125,000 | €189,453 | +€64,453 | +51.6% |
| Current assets | 29/58 | €8,399 | €2,354 | -€6,045 | -72.0% |
| Cash at bank and in hand | 54/58 | €5,024 | €879 | -€4,145 | -82.5% |
| Deferred charges and accrued income | 490/1 | €3,375 | €1,475 | -€1,901 | -56.3% |
| Total equity and liabilities | 10/49 | €1,087,895 | €1,056,794 | -€31,101 | -2.9% |
| Equity | 10/15 | €85,682 | €34,955 | -€50,727 | -59.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €573,371 | €573,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€506,282 | -€557,008 | -€50,727 | -10.0% |
| Amounts payable | 17/49 | €1,002,213 | €1,021,839 | +€19,626 | +2.0% |
| Amounts payable after more than one year | 17 | €411,054 | €426,028 | +€14,974 | +3.6% |
| Financial debts | 170/4 | €411,054 | €406,228 | -€4,826 | -1.2% |
| Other amounts payable | 178/9 | - | €19,800 | +€19,800 | |
| Amounts payable within one year | 42/48 | €591,159 | €595,811 | +€4,652 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €48,161 | €50,026 | +€1,865 | +3.9% |
| Trade debts | 44 | €51,336 | €71,307 | +€19,971 | +38.9% |
| Suppliers | 440/4 | €51,336 | €71,307 | +€19,971 | +38.9% |
| Taxes, remuneration and social security | 45 | - | €228 | +€228 | |
| Taxes | 450/3 | - | €228 | +€228 | |
| Other amounts payable | 47/48 | €491,662 | €474,250 | -€17,412 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,248 | €73,609 | -€2,640 | -3.5% |
| Other operating charges | 640/8 | €4,762 | €2,300 | -€2,463 | -51.7% |
| Gross operating margin | 9900 | €74,766 | €44,186 | -€30,580 | -40.9% |
| Operating profit (loss) | 9901 | -€6,245 | -€31,723 | -€25,478 | -408.0% |
| Financial charges | 65/66B | €13,422 | €19,004 | +€5,582 | +41.6% |
| Recurring financial charges | 65 | €13,422 | €19,004 | +€5,582 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,667 | -€50,727 | -€31,060 | -157.9% |
| Profit (loss) for the period | 9904 | -€19,667 | -€50,727 | -€31,060 | -157.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,667 | -€50,727 | -€31,060 | -157.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.