KANKAN: 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.
KANKAN
Largest movements
- Cash -€10,314
down €10,314 (-71.9%), from €14,335 to €4,021
mainly Net result for the year (-€6,684) and Trade debts (-€3,843)
- Profit (loss) carried forward -€6,684
down €6,684 (-0.3%), from -€2.3m to -€2.3m
- Trade debts -€3,843
no longer reported in 2025 (was €3,843)
- Accrued charges and deferred income +€214
new in 2025: €214
- Gross operating margin +€5,242
up €5,242 (+46.2%), from -€11,356 to -€6,114
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 | €14,335 | €4,021 | -€10,314 | -71.9% |
| Current assets | 29/58 | €14,335 | €4,021 | -€10,314 | -71.9% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,335 | €4,021 | -€10,314 | -71.9% |
| Total equity and liabilities | 10/49 | €14,335 | €4,021 | -€10,314 | -71.9% |
| Equity | 10/15 | €10,441 | €3,757 | -€6,684 | -64.0% |
| Contributions | 10/11 | €2,335,052 | €2,335,052 | = | 0.0% |
| Reserves | 13 | €5,479 | €5,479 | = | 0.0% |
| Distributable reserves | 133 | €5,479 | €5,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,330,091 | -€2,336,775 | -€6,684 | -0.3% |
| Amounts payable | 17/49 | €3,894 | €265 | -€3,629 | -93.2% |
| Amounts payable within one year | 42/48 | €3,894 | €51 | -€3,843 | -98.7% |
| Trade debts | 44 | €3,843 | - | -€3,843 | |
| Suppliers | 440/4 | €3,843 | - | -€3,843 | |
| Other amounts payable | 47/48 | €51 | €51 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €214 | +€214 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€11,356 | -€6,114 | +€5,242 | +46.2% |
| Operating profit (loss) | 9901 | -€11,743 | -€6,514 | +€5,230 | +44.5% |
| Financial charges | 65/66B | €256 | €171 | -€85 | -33.2% |
| Recurring financial charges | 65 | €256 | €171 | -€85 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,999 | -€6,684 | +€5,315 | +44.3% |
| Profit (loss) for the period | 9904 | -€11,999 | -€6,684 | +€5,315 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,999 | -€6,684 | +€5,315 | +44.3% |
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 30 September 2026 via checked.be.