Kanalima Consultancy: 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.
Kanalima Consultancy
Largest movements
- Cash +€35,161
up €35,161 (+27.3%), from €128,965 to €164,126
mainly Net result for the year (+€48,453) and Depreciation (+€7,961)
- Receivables within one year +€14,246
up €14,246 (+84.4%), from €16,888 to €31,134
of which Trade receivables: +€12,887
- Tangible fixed assets -€4,814
down €4,814 (-50.4%), from €9,544 to €4,730
of which Furniture and vehicles: -€6,930
- Reserves +€48,453
up €48,453 (+22.9%), from €211,440 to €259,893
- Trade debts -€4,128
down €4,128 (-38.4%), from €10,746 to €6,619
- Gross operating margin +€11,175
up €11,175 (+17.4%), from €64,184 to €75,360
- Depreciation -€5,704
down €5,704 (-41.7%), from €13,665 to €7,961
- Taxes +€4,734
up €4,734 (+29.4%), from €16,082 to €20,817
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 | €259,384 | €304,465 | +€45,082 | +17.4% |
| Fixed assets | 21/28 | €9,544 | €4,730 | -€4,814 | -50.4% |
| Tangible fixed assets | 22/27 | €9,544 | €4,730 | -€4,814 | -50.4% |
| Plant, machinery and equipment | 23 | - | €2,116 | +€2,116 | |
| Furniture and vehicles | 24 | €9,544 | €2,614 | -€6,930 | -72.6% |
| Current assets | 29/58 | €249,839 | €299,735 | +€49,896 | +20.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,888 | €31,134 | +€14,246 | +84.4% |
| Trade receivables | 40 | €16,888 | €29,774 | +€12,887 | +76.3% |
| Other amounts receivable | 41 | €0 | €1,359 | +€1,359 | |
| Cash at bank and in hand | 54/58 | €128,965 | €164,126 | +€35,161 | +27.3% |
| Deferred charges and accrued income | 490/1 | €3,987 | €4,475 | +€489 | +12.3% |
| Total equity and liabilities | 10/49 | €259,384 | €304,465 | +€45,082 | +17.4% |
| Equity | 10/15 | €230,040 | €278,493 | +€48,453 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €211,440 | €259,893 | +€48,453 | +22.9% |
| Distributable reserves | 133 | €211,440 | €259,893 | +€48,453 | +22.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,344 | €25,973 | -€3,371 | -11.5% |
| Amounts payable within one year | 42/48 | €29,344 | €25,973 | -€3,371 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,746 | €6,619 | -€4,128 | -38.4% |
| Suppliers | 440/4 | €10,746 | €6,619 | -€4,128 | -38.4% |
| Taxes, remuneration and social security | 45 | €17,317 | €19,354 | +€2,037 | +11.8% |
| Taxes | 450/3 | €17,317 | €19,354 | +€2,037 | +11.8% |
| Other amounts payable | 47/48 | €1,281 | €0 | -€1,281 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,665 | €7,961 | -€5,704 | -41.7% |
| Other operating charges | 640/8 | €1,076 | €1,112 | +€36 | +3.3% |
| Gross operating margin | 9900 | €64,184 | €75,360 | +€11,175 | +17.4% |
| Operating profit (loss) | 9901 | €49,444 | €66,287 | +€16,844 | +34.1% |
| Financial income | 75/76B | €2,798 | €3,210 | +€412 | +14.7% |
| Recurring financial income | 75 | €2,798 | €3,210 | +€412 | +14.7% |
| Financial charges | 65/66B | €219 | €227 | +€9 | +4.1% |
| Recurring financial charges | 65 | €219 | €227 | +€9 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €52,023 | €69,270 | +€17,247 | +33.2% |
| Income taxes | 67/77 | €16,082 | €20,817 | +€4,734 | +29.4% |
| Profit (loss) for the period | 9904 | €35,941 | €48,453 | +€12,512 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,941 | €48,453 | +€12,512 | +34.8% |
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 14 October 2026 via checked.be.