KANJAUMU: 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.
KANJAUMU
Largest movements
- Cash -€34,913
down €34,913 (-23.4%), from €149,154 to €114,241
mainly Contributions, distributions and other (-€90,000) and Net result for the year (-€49,343)
- Tangible fixed assets -€12,949
down €12,949 (-54.0%), from €23,993 to €11,044
of which Furniture and vehicles: -€12,392
- Receivables within one year -€9,362
down €9,362 (-99.1%), from €9,446 to €83
- Deferred charges and accrued income -€3,973
no longer reported in 2025 (was €3,973)
- Profit (loss) carried forward -€139,343
down €139,343 (-92.3%), from €150,966 to €11,624
- Other debts +€79,525
new in 2025: €79,525
- Trade debts -€9,880
down €9,880 (-97.4%), from €10,140 to €260
- Tax, wage and social debts +€8,500
up €8,500 (+170%), from €5,000 to €13,500
- Gross operating margin -€186,116
down €186,116, from €158,754 to -€27,362
- Taxes -€34,992
down €34,992 (-100.0%), from €35,000 to €8
- Other operating charges -€1,648
down €1,648 (-63.4%), from €2,600 to €952
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 | €186,566 | €125,368 | -€61,197 | -32.8% |
| Fixed assets | 21/28 | €23,993 | €11,044 | -€12,949 | -54.0% |
| Tangible fixed assets | 22/27 | €23,993 | €11,044 | -€12,949 | -54.0% |
| Plant, machinery and equipment | 23 | €1,115 | €557 | -€557 | -50.0% |
| Furniture and vehicles | 24 | €22,879 | €10,487 | -€12,392 | -54.2% |
| Current assets | 29/58 | €162,573 | €114,324 | -€48,248 | -29.7% |
| Amounts receivable within one year | 40/41 | €9,446 | €83 | -€9,362 | -99.1% |
| Other amounts receivable | 41 | €9,446 | €83 | -€9,362 | -99.1% |
| Cash at bank and in hand | 54/58 | €149,154 | €114,241 | -€34,913 | -23.4% |
| Deferred charges and accrued income | 490/1 | €3,973 | - | -€3,973 | |
| Total equity and liabilities | 10/49 | €186,566 | €125,368 | -€61,197 | -32.8% |
| Equity | 10/15 | €171,426 | €32,084 | -€139,343 | -81.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,966 | €11,624 | -€139,343 | -92.3% |
| Amounts payable | 17/49 | €15,140 | €93,285 | +€78,145 | +516% |
| Amounts payable within one year | 42/48 | €15,140 | €93,285 | +€78,145 | +516% |
| Trade debts | 44 | €10,140 | €260 | -€9,880 | -97.4% |
| Suppliers | 440/4 | €10,140 | €260 | -€9,880 | -97.4% |
| Taxes, remuneration and social security | 45 | €5,000 | €13,500 | +€8,500 | +170% |
| Taxes | 450/3 | €5,000 | €13,500 | +€8,500 | +170% |
| Other amounts payable | 47/48 | - | €79,525 | +€79,525 | |
| Remuneration, social security and pensions | 62 | €1,558 | - | -€1,558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,228 | €20,895 | +€667 | +3.3% |
| Other operating charges | 640/8 | €2,600 | €952 | -€1,648 | -63.4% |
| Gross operating margin | 9900 | €158,754 | -€27,362 | -€186,116 | |
| Operating profit (loss) | 9901 | €134,367 | -€49,209 | -€183,576 | |
| Financial income | 75/76B | €204 | - | -€204 | |
| Recurring financial income | 75 | €204 | - | -€204 | |
| Financial charges | 65/66B | €59 | €125 | +€66 | +112% |
| Recurring financial charges | 65 | €59 | €125 | +€66 | +112% |
| Profit (loss) for the period before taxes | 9903 | €134,513 | -€49,334 | -€183,847 | |
| Income taxes | 67/77 | €35,000 | €8 | -€34,992 | -100.0% |
| Profit (loss) for the period | 9904 | €99,513 | -€49,343 | -€148,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €99,513 | -€49,343 | -€148,855 |
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 17 October 2026 via checked.be.