KANJANOU: 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.
KANJANOU
Largest movements
- Receivables within one year +€12,610
up €12,610 (+179%), from €7,064 to €19,674
of which Trade receivables: +€12,289
- Cash +€5,881
up €5,881 (+9.0%), from €65,609 to €71,490
mainly Trade debts (+€9,004) and Net result for the year (+€6,106)
- Tangible fixed assets -€1,772
down €1,772 (-28.1%), from €6,299 to €4,526
of which Furniture and vehicles: -€1,116
- Stocks and contracts -€1,622
down €1,622 (-11.7%), from €13,814 to €12,193
- Deferred charges and accrued income -€1,229
down €1,229 (-34.4%), from €3,575 to €2,346
- Trade debts +€9,004
up €9,004 (+53.3%), from €16,902 to €25,906
- Profit (loss) carried forward +€5,273
up €5,273 (+12.5%), from €42,319 to €47,591
- Staff costs -€12,040
down €12,040 (-6.5%), from €186,479 to €174,440
- Gross operating margin -€10,281
down €10,281 (-5.1%), from €201,255 to €190,975
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 | €99,968 | €113,835 | +€13,868 | +13.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,905 | €8,133 | -€1,772 | -17.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,299 | €4,526 | -€1,772 | -28.1% |
| Plant, machinery and equipment | 23 | €4,322 | €3,666 | -€656 | -15.2% |
| Furniture and vehicles | 24 | €1,976 | €860 | -€1,116 | -56.5% |
| Financial fixed assets | 28 | €3,607 | €3,607 | = | 0.0% |
| Current assets | 29/58 | €90,062 | €105,702 | +€15,640 | +17.4% |
| Stocks and contracts in progress | 3 | €13,814 | €12,193 | -€1,622 | -11.7% |
| Stocks | 30/36 | €13,814 | €12,193 | -€1,622 | -11.7% |
| Amounts receivable within one year | 40/41 | €7,064 | €19,674 | +€12,610 | +179% |
| Trade receivables | 40 | €1,529 | €13,818 | +€12,289 | +804% |
| Other amounts receivable | 41 | €5,535 | €5,855 | +€321 | +5.8% |
| Cash at bank and in hand | 54/58 | €65,609 | €71,490 | +€5,881 | +9.0% |
| Deferred charges and accrued income | 490/1 | €3,575 | €2,346 | -€1,229 | -34.4% |
| Total equity and liabilities | 10/49 | €99,968 | €113,835 | +€13,868 | +13.9% |
| Equity | 10/15 | €64,319 | €69,591 | +€5,273 | +8.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,319 | €47,591 | +€5,273 | +12.5% |
| Amounts payable | 17/49 | €35,649 | €44,244 | +€8,595 | +24.1% |
| Amounts payable within one year | 42/48 | €35,649 | €44,244 | +€8,595 | +24.1% |
| Trade debts | 44 | €16,902 | €25,906 | +€9,004 | +53.3% |
| Suppliers | 440/4 | €16,902 | €25,906 | +€9,004 | +53.3% |
| Taxes, remuneration and social security | 45 | €18,747 | €17,754 | -€993 | -5.3% |
| Taxes | 450/3 | €7,482 | €7,493 | +€11 | +0.1% |
| Remuneration and social security | 454/9 | €11,265 | €10,262 | -€1,004 | -8.9% |
| Other amounts payable | 47/48 | - | €583 | +€583 | |
| Remuneration, social security and pensions | 62 | €186,479 | €174,440 | -€12,040 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,891 | €3,422 | -€1,469 | -30.0% |
| Other operating charges | 640/8 | €948 | €816 | -€131 | -13.8% |
| Gross operating margin | 9900 | €201,255 | €190,975 | -€10,281 | -5.1% |
| Operating profit (loss) | 9901 | €8,937 | €12,296 | +€3,359 | +37.6% |
| Financial income | 75/76B | €454 | €20 | -€433 | -95.6% |
| Recurring financial income | 75 | €454 | €20 | -€433 | -95.6% |
| Financial charges | 65/66B | €1,509 | €3,445 | +€1,936 | +128% |
| Recurring financial charges | 65 | €1,509 | €3,445 | +€1,936 | +128% |
| Profit (loss) for the period before taxes | 9903 | €7,882 | €8,871 | +€989 | +12.6% |
| Income taxes | 67/77 | €2,134 | €2,765 | +€631 | +29.6% |
| Profit (loss) for the period | 9904 | €5,747 | €6,106 | +€358 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,747 | €6,106 | +€358 | +6.2% |
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 15 October 2026 via checked.be.