KANA: what changed
Two fiscal 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
- Stocks and contracts -€9,664
down €9,664 (-61.7%), from €15,652 to €5,987
- Cash +€9,628
up €9,628 (+549.9%), from €1,751 to €11,379
mainly Stocks and contracts (+€9,664) and Receivables within one year (+€4,772)
- Receivables within one year -€4,772
down €4,772 (-46.9%), from €10,174 to €5,402
of which Other amounts receivable: -€3,310
- Profit (loss) carried forward -€4,809
down €4,809 (-32.8%), from -€14,676 to -€19,485
- Tax, wage and social debts +€2,060
up €2,060, from €0 to €2,060
- Short-term financial debts -€1,520
down €1,520 (-100.0%), from €1,520 to €0
- Other debts -€1,146
down €1,146 (-3.3%), from €34,796 to €33,650
- Trade debts +€481
up €481 (+30.8%), from €1,562 to €2,043
- Gross operating margin +€1,074
up €1,074 (+20.0%), from -€5,375 to -€4,301
- Taxes -€468
down €468 (-100.0%), from €468 to €0
- Financial charges -€128
down €128 (-34.1%), from €376 to €248
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 | €27,702 | €22,768 | -€4,934 | -17.8% |
| Current assets | 29/58 | €27,702 | €22,768 | -€4,934 | -17.8% |
| Stocks and contracts in progress | 3 | €15,652 | €5,987 | -€9,664 | -61.7% |
| Stocks | 30/36 | €15,652 | €5,987 | -€9,664 | -61.7% |
| Amounts receivable within one year | 40/41 | €10,174 | €5,402 | -€4,772 | -46.9% |
| Trade receivables | 40 | €3,500 | €2,039 | -€1,462 | -41.8% |
| Other amounts receivable | 41 | €6,674 | €3,364 | -€3,310 | -49.6% |
| Cash at bank and in hand | 54/58 | €1,751 | €11,379 | +€9,628 | +549.9% |
| Deferred charges and accrued income | 490/1 | €126 | €0 | -€126 | -100.0% |
| Total equity and liabilities | 10/49 | €27,702 | €22,768 | -€4,934 | -17.8% |
| Equity | 10/15 | -€10,176 | -€14,985 | -€4,809 | -47.3% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,676 | -€19,485 | -€4,809 | -32.8% |
| Amounts payable | 17/49 | €37,878 | €37,753 | -€124 | -0.3% |
| Amounts payable within one year | 42/48 | €37,878 | €37,753 | -€124 | -0.3% |
| Financial debts | 43 | €1,520 | €0 | -€1,520 | -100.0% |
| Credit institutions | 430/8 | €1,520 | €0 | -€1,520 | -100.0% |
| Trade debts | 44 | €1,562 | €2,043 | +€481 | +30.8% |
| Suppliers | 440/4 | €1,562 | €2,043 | +€481 | +30.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €2,060 | +€2,060 | |
| Taxes | 450/3 | €0 | €2,060 | +€2,060 | |
| Other amounts payable | 47/48 | €34,796 | €33,650 | -€1,146 | -3.3% |
| Other operating charges | 640/8 | €384 | €431 | +€47 | +12.2% |
| Gross operating margin | 9900 | -€5,375 | -€4,301 | +€1,074 | +20.0% |
| Operating profit (loss) | 9901 | -€5,759 | -€4,732 | +€1,027 | +17.8% |
| Financial income | 75/76B | €190 | €171 | -€19 | -10.0% |
| Recurring financial income | 75 | €190 | €171 | -€19 | -10.0% |
| Financial charges | 65/66B | €376 | €248 | -€128 | -34.1% |
| Recurring financial charges | 65 | €376 | €248 | -€128 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,946 | -€4,809 | +€1,136 | +19.1% |
| Income taxes | 67/77 | €468 | €0 | -€468 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,414 | -€4,809 | +€1,605 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,414 | -€4,809 | +€1,605 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.