KANEA CONSULTING: 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.
KANEA CONSULTING
Largest movements
- Cash +€80,563
up €80,563 (+123%), from €65,747 to €146,311
mainly Net result for the year (+€64,088) and Tax, wage and social debts (+€21,862)
- Receivables within one year +€10,484
up €10,484 (+52.2%), from €20,081 to €30,565
of which Trade receivables: +€8,497
- Tangible fixed assets +€2,150
up €2,150 (+153%), from €1,408 to €3,558
- Profit (loss) carried forward +€64,088
up €64,088 (+114%), from €56,002 to €120,090
- Tax, wage and social debts +€21,862
up €21,862 (+90.5%), from €24,168 to €46,029
- Trade debts +€6,865
up €6,865 (+169%), from €4,066 to €10,931
- Gross operating margin +€12,529
up €12,529 (+16.7%), from €75,129 to €87,658
- Taxes +€5,273
up €5,273 (+33.9%), from €15,557 to €20,829
- Other operating charges -€1,264
down €1,264 (-74.0%), from €1,707 to €443
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,236 | €180,546 | +€93,310 | +107% |
| Fixed assets | 21/28 | €1,408 | €3,558 | +€2,150 | +153% |
| Tangible fixed assets | 22/27 | €1,408 | €3,558 | +€2,150 | +153% |
| Furniture and vehicles | 24 | €1,408 | €3,558 | +€2,150 | +153% |
| Current assets | 29/58 | €85,828 | €176,987 | +€91,160 | +106% |
| Amounts receivable within one year | 40/41 | €20,081 | €30,565 | +€10,484 | +52.2% |
| Trade receivables | 40 | €17,780 | €26,277 | +€8,497 | +47.8% |
| Other amounts receivable | 41 | €2,301 | €4,288 | +€1,987 | +86.3% |
| Cash at bank and in hand | 54/58 | €65,747 | €146,311 | +€80,563 | +123% |
| Deferred charges and accrued income | 490/1 | - | €112 | +€112 | |
| Total equity and liabilities | 10/49 | €87,236 | €180,546 | +€93,310 | +107% |
| Equity | 10/15 | €59,002 | €123,090 | +€64,088 | +109% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,002 | €120,090 | +€64,088 | +114% |
| Amounts payable | 17/49 | €28,233 | €57,455 | +€29,222 | +104% |
| Amounts payable within one year | 42/48 | €28,233 | €56,960 | +€28,727 | +102% |
| Trade debts | 44 | €4,066 | €10,931 | +€6,865 | +169% |
| Suppliers | 440/4 | €4,066 | €10,931 | +€6,865 | +169% |
| Taxes, remuneration and social security | 45 | €24,168 | €46,029 | +€21,862 | +90.5% |
| Taxes | 450/3 | €24,168 | €46,029 | +€21,862 | +90.5% |
| Accrued charges and deferred income | 492/3 | - | €495 | +€495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €1,070 | +€774 | +261% |
| Other operating charges | 640/8 | €1,707 | €443 | -€1,264 | -74.0% |
| Gross operating margin | 9900 | €75,129 | €87,658 | +€12,529 | +16.7% |
| Operating profit (loss) | 9901 | €73,125 | €86,144 | +€13,019 | +17.8% |
| Financial income | 75/76B | €20 | €106 | +€86 | +433% |
| Recurring financial income | 75 | €20 | €106 | +€86 | +433% |
| Financial charges | 65/66B | €1,586 | €1,333 | -€253 | -16.0% |
| Recurring financial charges | 65 | €1,586 | €1,333 | -€253 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €71,559 | €84,917 | +€13,358 | +18.7% |
| Income taxes | 67/77 | €15,557 | €20,829 | +€5,273 | +33.9% |
| Profit (loss) for the period | 9904 | €56,002 | €64,088 | +€8,086 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,002 | €64,088 | +€8,086 | +14.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.