KANAMU: 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.
KANAMU
Largest movements
- Tangible fixed assets -€6,188
down €6,188 (-84.6%), from €7,313 to €1,125
- Cash +€1,905
up €1,905 (+640%), from €298 to €2,202
mainly Depreciation (+€6,188) and Other debts (+€3,207)
- Deferred charges and accrued income +€577
up €577 (+114%), from €508 to €1,085
- Profit (loss) carried forward -€7,210
down €7,210 (-18.1%), from -€39,898 to -€47,108
- Other debts +€3,207
up €3,207 (+11.3%), from €28,454 to €31,661
- Trade debts +€845
up €845 (+65.0%), from €1,300 to €2,144
- Tax, wage and social debts -€523
no longer reported in 2025 (was €523)
- Gross operating margin +€2,120
up €2,120 (+73.1%), from -€2,899 to -€779
- Other operating charges -€211
down €211 (-52.9%), from €400 to €188
- Financial charges -€99
down €99 (-64.3%), from €154 to €55
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 | €8,979 | €5,297 | -€3,682 | -41.0% |
| Fixed assets | 21/28 | €7,358 | €1,125 | -€6,233 | -84.7% |
| Tangible fixed assets | 22/27 | €7,313 | €1,125 | -€6,188 | -84.6% |
| Furniture and vehicles | 24 | €7,313 | €1,125 | -€6,188 | -84.6% |
| Financial fixed assets | 28 | €45 | - | -€45 | |
| Current assets | 29/58 | €1,621 | €4,172 | +€2,551 | +157% |
| Amounts receivable within one year | 40/41 | €816 | €885 | +€69 | +8.4% |
| Other amounts receivable | 41 | €816 | €885 | +€69 | +8.4% |
| Cash at bank and in hand | 54/58 | €298 | €2,202 | +€1,905 | +640% |
| Deferred charges and accrued income | 490/1 | €508 | €1,085 | +€577 | +114% |
| Total equity and liabilities | 10/49 | €8,979 | €5,297 | -€3,682 | -41.0% |
| Equity | 10/15 | -€21,298 | -€28,508 | -€7,210 | -33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,898 | -€47,108 | -€7,210 | -18.1% |
| Amounts payable | 17/49 | €30,277 | €33,805 | +€3,528 | +11.7% |
| Amounts payable within one year | 42/48 | €30,277 | €33,805 | +€3,528 | +11.7% |
| Trade debts | 44 | €1,300 | €2,144 | +€845 | +65.0% |
| Suppliers | 440/4 | €1,300 | €2,144 | +€845 | +65.0% |
| Taxes, remuneration and social security | 45 | €523 | - | -€523 | |
| Taxes | 450/3 | €523 | - | -€523 | |
| Other amounts payable | 47/48 | €28,454 | €31,661 | +€3,207 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,188 | €6,188 | = | 0.0% |
| Other operating charges | 640/8 | €400 | €188 | -€211 | -52.9% |
| Gross operating margin | 9900 | -€2,899 | -€779 | +€2,120 | +73.1% |
| Operating profit (loss) | 9901 | -€9,486 | -€7,155 | +€2,331 | +24.6% |
| Financial charges | 65/66B | €154 | €55 | -€99 | -64.3% |
| Recurring financial charges | 65 | €154 | €55 | -€99 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,640 | -€7,210 | +€2,430 | +25.2% |
| Profit (loss) for the period | 9904 | -€9,640 | -€7,210 | +€2,430 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,640 | -€7,210 | +€2,430 | +25.2% |
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 14 October 2026 via checked.be.