KANISA: what changed
Two fiscal 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.
KANISA
Largest movements
- Tangible fixed assets +€2,498
up €2,498 (+1.1%), from €221,066 to €223,564
of which Furniture and vehicles: +€29,639
- Trade debts +€12,768
up €12,768 (+124.1%), from €10,287 to €23,055
- Profit (loss) carried forward -€7,425
down €7,425 (-5.9%), from -€126,160 to -€133,584
- Debts after one year -€4,552
down €4,552 (-1.7%), from €261,889 to €257,336
- Depreciation +€2,867
up €2,867 (+6.8%), from €42,460 to €45,328
- Financial charges -€843
down €843 (-12.8%), from €6,570 to €5,728
- Gross operating margin -€599
down €599 (-1.2%), from €49,497 to €48,898
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.
Cash bridge derived
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 | €240,398 | €240,853 | +€455 | +0.2% |
| Fixed assets | 21/28 | €221,066 | €223,564 | +€2,498 | +1.1% |
| Tangible fixed assets | 22/27 | €221,066 | €223,564 | +€2,498 | +1.1% |
| Land and buildings | 22 | €203,386 | €168,511 | -€34,875 | -17.1% |
| Plant, machinery and equipment | 23 | €9,765 | €17,500 | +€7,735 | +79.2% |
| Furniture and vehicles | 24 | €7,915 | €37,554 | +€29,639 | +374.5% |
| Current assets | 29/58 | €19,332 | €17,289 | -€2,043 | -10.6% |
| Amounts receivable within one year | 40/41 | €15,466 | €13,279 | -€2,187 | -14.1% |
| Trade receivables | 40 | €15,184 | €9,264 | -€5,920 | -39.0% |
| Other amounts receivable | 41 | €283 | €4,015 | +€3,733 | +1321.3% |
| Cash at bank and in hand | 54/58 | €1,138 | €2,162 | +€1,024 | +90.0% |
| Deferred charges and accrued income | 490/1 | €2,728 | €1,848 | -€880 | -32.3% |
| Total equity and liabilities | 10/49 | €240,398 | €240,853 | +€455 | +0.2% |
| Equity | 10/15 | -€107,560 | -€114,984 | -€7,425 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,160 | -€133,584 | -€7,425 | -5.9% |
| Amounts payable | 17/49 | €347,958 | €355,837 | +€7,880 | +2.3% |
| Amounts payable after more than one year | 17 | €261,889 | €257,336 | -€4,552 | -1.7% |
| Financial debts | 170/4 | €261,889 | €257,336 | -€4,552 | -1.7% |
| Amounts payable within one year | 42/48 | €86,069 | €98,501 | +€12,432 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €34,864 | €35,097 | +€232 | +0.7% |
| Financial debts | 43 | €270 | €522 | +€252 | +93.1% |
| Credit institutions | 430/8 | €270 | €0 | -€270 | -100.0% |
| Other loans | 439 | - | €522 | +€522 | |
| Trade debts | 44 | €10,287 | €23,055 | +€12,768 | +124.1% |
| Suppliers | 440/4 | €10,287 | €23,055 | +€12,768 | +124.1% |
| Taxes, remuneration and social security | 45 | €1,673 | €207 | -€1,467 | -87.6% |
| Taxes | 450/3 | €1,673 | €207 | -€1,467 | -87.6% |
| Other amounts payable | 47/48 | €38,974 | €39,620 | +€647 | +1.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,460 | €45,328 | +€2,867 | +6.8% |
| Other operating charges | 640/8 | €4,931 | €5,066 | +€135 | +2.7% |
| Gross operating margin | 9900 | €49,497 | €48,898 | -€599 | -1.2% |
| Operating profit (loss) | 9901 | €2,105 | -€1,495 | -€3,601 | |
| Financial income | 75/76B | €2 | €5 | +€3 | +129.4% |
| Recurring financial income | 75 | €2 | €5 | +€3 | +129.4% |
| Financial charges | 65/66B | €6,570 | €5,728 | -€843 | -12.8% |
| Recurring financial charges | 65 | €6,570 | €5,728 | -€843 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,462 | -€7,218 | -€2,755 | -61.7% |
| Income taxes | 67/77 | €211 | €207 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | -€4,674 | -€7,425 | -€2,751 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,674 | -€7,425 | -€2,751 | -58.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.