KANIOU: 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.
KANIOU
Largest movements
- Cash +€9,129
up €9,129 (+276.1%), from €3,307 to €12,435
mainly Tax, wage and social debts (+€4,931) and Net result for the year (+€3,628)
- Formation expenses -€270
down €270 (-48.2%), from €560 to €290
- Tax, wage and social debts +€4,931
up €4,931 (+301.7%), from €1,634 to €6,565
- Reserves +€2,517
new in 2022: €2,517
- Profit (loss) carried forward +€1,111
no longer reported in 2022 (was -€1,111)
- Trade debts +€300
up €300 (+35.6%), from €843 to €1,143
- Gross operating margin +€2,508
up €2,508 (+87.8%), from €2,857 to €5,364
- Other operating charges -€1,680
down €1,680 (-80.4%), from €2,090 to €410
- Taxes +€642
up €642 (+154.9%), from €415 to €1,057
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,867 | €12,725 | +€8,859 | +229.1% |
| Formation expenses | 20 | €560 | €290 | -€270 | -48.2% |
| Current assets | 29/58 | €3,307 | €12,435 | +€9,129 | +276.1% |
| Cash at bank and in hand | 54/58 | €3,307 | €12,435 | +€9,129 | +276.1% |
| Total equity and liabilities | 10/49 | €3,867 | €12,725 | +€8,859 | +229.1% |
| Equity | 10/15 | €1,389 | €5,017 | +€3,628 | +261.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €2,517 | +€2,517 | |
| Distributable reserves | 133 | - | €2,517 | +€2,517 | |
| Profit (loss) carried forward | 14 | -€1,111 | - | +€1,111 | |
| Amounts payable | 17/49 | €2,477 | €7,708 | +€5,231 | +211.1% |
| Amounts payable within one year | 42/48 | €2,477 | €7,708 | +€5,231 | +211.1% |
| Trade debts | 44 | €843 | €1,143 | +€300 | +35.6% |
| Suppliers | 440/4 | €843 | €1,143 | +€300 | +35.6% |
| Taxes, remuneration and social security | 45 | €1,634 | €6,565 | +€4,931 | +301.7% |
| Taxes | 450/3 | €1,634 | €6,565 | +€4,931 | +301.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €270 | = | 0.0% |
| Other operating charges | 640/8 | €2,090 | €410 | -€1,680 | -80.4% |
| Gross operating margin | 9900 | €2,857 | €5,364 | +€2,508 | +87.8% |
| Operating profit (loss) | 9901 | €497 | €4,685 | +€4,188 | +842.5% |
| Profit (loss) for the period before taxes | 9903 | €497 | €4,685 | +€4,188 | +842.5% |
| Income taxes | 67/77 | €415 | €1,057 | +€642 | +154.9% |
| Profit (loss) for the period | 9904 | €82 | €3,628 | +€3,545 | +4306.7% |
| Profit (loss) for the period to be appropriated | 9905 | €82 | €3,628 | +€3,545 | +4306.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.