KANIA AFRO: 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.
KANIA AFRO
Largest movements
- Stocks and contracts +€33,254
up €33,254 (+69.0%), from €48,171 to €81,424
- Receivables within one year -€16,458
down €16,458 (-81.5%), from €20,200 to €3,742
of which Trade receivables: -€16,101
- Tangible fixed assets -€4,507
down €4,507 (-50.3%), from €8,965 to €4,458
of which Furniture and vehicles: -€3,707
- Cash -€1,947
down €1,947 (-26.1%), from €7,462 to €5,516
mainly Stocks and contracts (-€33,254) and Trade debts (-€21,809)
- Trade debts -€21,809
down €21,809 (-48.0%), from €45,392 to €23,583
- Tax, wage and social debts +€21,104
up €21,104 (+430%), from €4,906 to €26,009
of which Remuneration and social security: +€12,373
- Profit (loss) carried forward +€6,176
up €6,176 (+56.1%), from €11,008 to €17,184
- Other debts +€3,306
up €3,306 (+26.5%), from €12,466 to €15,772
- Turnover +€81,188
up €81,188 (+22.4%), from €362,602 to €443,789
- Purchases and services +€71,517
up €71,517 (+22.8%), from €314,077 to €385,595
- Staff costs +€11,405
up €11,405 (+33.8%), from €33,699 to €45,104
- Gross operating margin +€9,670
up €9,670 (+19.9%), from €48,524 to €58,194
- Depreciation -€4,454
down €4,454 (-49.7%), from €8,961 to €4,507
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 | €85,464 | €95,140 | +€9,676 | +11.3% |
| Fixed assets | 21/28 | €8,965 | €4,458 | -€4,507 | -50.3% |
| Tangible fixed assets | 22/27 | €8,965 | €4,458 | -€4,507 | -50.3% |
| Plant, machinery and equipment | 23 | €1,905 | €1,105 | -€800 | -42.0% |
| Furniture and vehicles | 24 | €7,060 | €3,353 | -€3,707 | -52.5% |
| Current assets | 29/58 | €76,499 | €90,682 | +€14,183 | +18.5% |
| Stocks and contracts in progress | 3 | €48,171 | €81,424 | +€33,254 | +69.0% |
| Stocks | 30/36 | €48,171 | €81,424 | +€33,254 | +69.0% |
| Amounts receivable within one year | 40/41 | €20,200 | €3,742 | -€16,458 | -81.5% |
| Trade receivables | 40 | €16,775 | €674 | -€16,101 | -96.0% |
| Other amounts receivable | 41 | €3,425 | €3,068 | -€357 | -10.4% |
| Cash at bank and in hand | 54/58 | €7,462 | €5,516 | -€1,947 | -26.1% |
| Deferred charges and accrued income | 490/1 | €666 | - | -€666 | |
| Total equity and liabilities | 10/49 | €85,464 | €95,140 | +€9,676 | +11.3% |
| Equity | 10/15 | €22,700 | €29,776 | +€7,076 | +31.2% |
| Contributions | 10/11 | €10,416 | €10,416 | = | 0.0% |
| Reserves | 13 | €1,275 | €2,176 | +€900 | +70.6% |
| Non-distributable reserves | 130/1 | €1,275 | €2,176 | +€900 | +70.6% |
| Reserves not available under the articles | 1311 | €1,275 | €2,176 | +€900 | +70.6% |
| Profit (loss) carried forward | 14 | €11,008 | €17,184 | +€6,176 | +56.1% |
| Amounts payable | 17/49 | €62,764 | €65,364 | +€2,600 | +4.1% |
| Amounts payable within one year | 42/48 | €62,764 | €65,364 | +€2,600 | +4.1% |
| Trade debts | 44 | €45,392 | €23,583 | -€21,809 | -48.0% |
| Suppliers | 440/4 | €45,392 | €23,583 | -€21,809 | -48.0% |
| Taxes, remuneration and social security | 45 | €4,906 | €26,009 | +€21,104 | +430% |
| Taxes | 450/3 | €4,735 | €13,466 | +€8,731 | +184% |
| Remuneration and social security | 454/9 | €170 | €12,543 | +€12,373 | +7,262% |
| Other amounts payable | 47/48 | €12,466 | €15,772 | +€3,306 | +26.5% |
| Turnover | 70 | €362,602 | €443,789 | +€81,188 | +22.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €314,077 | €385,595 | +€71,517 | +22.8% |
| Remuneration, social security and pensions | 62 | €33,699 | €45,104 | +€11,405 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,961 | €4,507 | -€4,454 | -49.7% |
| Other operating charges | 640/8 | €260 | €790 | +€529 | +203% |
| Gross operating margin | 9900 | €48,524 | €58,194 | +€9,670 | +19.9% |
| Operating profit (loss) | 9901 | €5,603 | €7,794 | +€2,190 | +39.1% |
| Financial charges | 65/66B | €176 | €717 | +€541 | +307% |
| Recurring financial charges | 65 | €176 | €717 | +€541 | +307% |
| Profit (loss) for the period before taxes | 9903 | €5,427 | €7,076 | +€1,649 | +30.4% |
| Profit (loss) for the period | 9904 | €5,427 | €7,076 | +€1,649 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,427 | €7,076 | +€1,649 | +30.4% |
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 17 October 2026 via checked.be.