KANKA: 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.
KANKA
Largest movements
- Cash -€67,544
down €67,544 (-97.1%), from €69,560 to €2,016
mainly Debts after one year (-€197,296) and Investment in fixed assets (net) (-€52,828)
- Tangible fixed assets +€41,489
up €41,489 (+13.7%), from €303,712 to €345,201
of which Furniture and vehicles: +€43,419
- Deferred charges and accrued income +€31,066
up €31,066 (+60.8%), from €51,123 to €82,190
- Receivables within one year +€27,357
up €27,357 (+25.8%), from €105,838 to €133,195
of which Trade receivables: +€28,311
- Short-term financial debts +€242,852
new in 2024: €242,852
- Debts after one year -€197,296
down €197,296 (-55.2%), from €357,211 to €159,915
of which Financial debts: -€227,500
- Tax, wage and social debts -€12,799
down €12,799 (-25.4%), from €50,306 to €37,507
of which Taxes: -€16,681
- Profit (loss) carried forward -€7,457
down €7,457 (-11.4%), from €65,515 to €58,058
- Other debts +€7,070
up €7,070 (+12.6%), from €56,200 to €63,270
- Gross operating margin -€29,036
down €29,036 (-30.0%), from €96,866 to €67,830
- Staff costs -€20,138
down €20,138 (-36.2%), from €55,635 to €35,497
- Financial charges +€15,806
up €15,806 (+133.6%), from €11,832 to €27,638
- Depreciation +€9,410
up €9,410 (+487.7%), from €1,930 to €11,339
- Taxes -€7,773
down €7,773 (-96.8%), from €8,027 to €253
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.
Cash bridge derived
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 | €530,233 | €562,601 | +€32,369 | +6.1% |
| Fixed assets | 21/28 | €303,712 | €345,201 | +€41,489 | +13.7% |
| Tangible fixed assets | 22/27 | €303,712 | €345,201 | +€41,489 | +13.7% |
| Land and buildings | 22 | €287,500 | €287,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,641 | €1,386 | -€255 | -15.5% |
| Furniture and vehicles | 24 | - | €43,419 | +€43,419 | |
| Other tangible fixed assets | 26 | €14,570 | €12,896 | -€1,675 | -11.5% |
| Current assets | 29/58 | €226,521 | €217,401 | -€9,121 | -4.0% |
| Amounts receivable within one year | 40/41 | €105,838 | €133,195 | +€27,357 | +25.8% |
| Trade receivables | 40 | €77,724 | €106,035 | +€28,311 | +36.4% |
| Other amounts receivable | 41 | €28,113 | €27,160 | -€954 | -3.4% |
| Cash at bank and in hand | 54/58 | €69,560 | €2,016 | -€67,544 | -97.1% |
| Deferred charges and accrued income | 490/1 | €51,123 | €82,190 | +€31,066 | +60.8% |
| Total equity and liabilities | 10/49 | €530,233 | €562,601 | +€32,369 | +6.1% |
| Equity | 10/15 | €66,515 | €59,058 | -€7,457 | -11.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,515 | €58,058 | -€7,457 | -11.4% |
| Amounts payable | 17/49 | €463,717 | €503,543 | +€39,826 | +8.6% |
| Amounts payable after more than one year | 17 | €357,211 | €159,915 | -€197,296 | -55.2% |
| Financial debts | 170/4 | €227,500 | - | -€227,500 | |
| Other amounts payable | 178/9 | €129,711 | €159,915 | +€30,204 | +23.3% |
| Amounts payable within one year | 42/48 | €106,506 | €343,628 | +€237,122 | +222.6% |
| Financial debts | 43 | - | €242,852 | +€242,852 | |
| Credit institutions | 430/8 | - | €242,852 | +€242,852 | |
| Taxes, remuneration and social security | 45 | €50,306 | €37,507 | -€12,799 | -25.4% |
| Taxes | 450/3 | €32,501 | €15,820 | -€16,681 | -51.3% |
| Remuneration and social security | 454/9 | €17,805 | €21,687 | +€3,882 | +21.8% |
| Other amounts payable | 47/48 | €56,200 | €63,270 | +€7,070 | +12.6% |
| Remuneration, social security and pensions | 62 | €55,635 | €35,497 | -€20,138 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,930 | €11,339 | +€9,410 | +487.7% |
| Other operating charges | 640/8 | €675 | €565 | -€110 | -16.3% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €96,866 | €67,830 | -€29,036 | -30.0% |
| Operating profit (loss) | 9901 | €38,576 | €20,428 | -€18,148 | -47.0% |
| Financial income | 75/76B | €1 | €6 | +€5 | +518.9% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +518.9% |
| Financial charges | 65/66B | €11,832 | €27,638 | +€15,806 | +133.6% |
| Recurring financial charges | 65 | €11,832 | €27,638 | +€15,806 | +133.6% |
| Profit (loss) for the period before taxes | 9903 | €26,745 | -€7,204 | -€33,949 | |
| Income taxes | 67/77 | €8,027 | €253 | -€7,773 | -96.8% |
| Profit (loss) for the period | 9904 | €18,719 | -€7,457 | -€26,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,719 | -€7,457 | -€26,176 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.