KANNAL: 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.
KANNAL
Largest movements
- Cash -€81,269
down €81,269 (-98.6%), from €82,402 to €1,133
mainly Investment in fixed assets (net) (-€65,243) and Tax, wage and social debts (-€19,994)
- Financial fixed assets +€60,000
up €60,000 (+10,000%), from €600 to €60,600
- Receivables within one year -€18,358
down €18,358 (-91.8%), from €20,000 to €1,642
- Tangible fixed assets +€1,330
up €1,330 (+10.1%), from €13,140 to €14,470
of which Furniture and vehicles: +€4,134
- Tax, wage and social debts -€19,994
down €19,994 (-77.4%), from €25,840 to €5,846
of which Taxes: -€19,994
- Profit (loss) carried forward -€19,522
down €19,522 (-54.7%), from €35,685 to €16,163
- Gross operating margin -€59,571
down €59,571, from €46,793 to -€12,778
- Taxes -€14,266
down €14,266 (-90.8%), from €15,713 to €1,447
- Depreciation +€1,644
up €1,644 (+72.4%), from €2,269 to €3,913
- Other operating charges +€588
up €588 (+84.9%), from €692 to €1,280
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 | €117,264 | €77,844 | -€39,420 | -33.6% |
| Fixed assets | 21/28 | €13,740 | €75,070 | +€61,330 | +446% |
| Tangible fixed assets | 22/27 | €13,140 | €14,470 | +€1,330 | +10.1% |
| Furniture and vehicles | 24 | €776 | €4,910 | +€4,134 | +533% |
| Other tangible fixed assets | 26 | €12,364 | €9,560 | -€2,804 | -22.7% |
| Financial fixed assets | 28 | €600 | €60,600 | +€60,000 | +10,000% |
| Current assets | 29/58 | €103,524 | €2,775 | -€100,749 | -97.3% |
| Amounts receivable within one year | 40/41 | €20,000 | €1,642 | -€18,358 | -91.8% |
| Other amounts receivable | 41 | €20,000 | €1,642 | -€18,358 | -91.8% |
| Cash at bank and in hand | 54/58 | €82,402 | €1,133 | -€81,269 | -98.6% |
| Deferred charges and accrued income | 490/1 | €1,122 | €0 | -€1,122 | -100% |
| Total equity and liabilities | 10/49 | €117,264 | €77,844 | -€39,420 | -33.6% |
| Equity | 10/15 | €88,983 | €69,461 | -€19,522 | -21.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,298 | €50,298 | -€0 | 0.0% |
| Distributable reserves | 133 | €50,298 | €50,298 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €35,685 | €16,163 | -€19,522 | -54.7% |
| Amounts payable | 17/49 | €28,281 | €8,384 | -€19,897 | -70.4% |
| Amounts payable within one year | 42/48 | €28,281 | €8,384 | -€19,897 | -70.4% |
| Trade debts | 44 | €2,280 | €2,407 | +€127 | +5.6% |
| Suppliers | 440/4 | €2,280 | €2,407 | +€127 | +5.6% |
| Taxes, remuneration and social security | 45 | €25,840 | €5,846 | -€19,994 | -77.4% |
| Taxes | 450/3 | €25,643 | €5,649 | -€19,994 | -78.0% |
| Remuneration and social security | 454/9 | €197 | €197 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €161 | €131 | -€30 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €3,913 | +€1,644 | +72.4% |
| Other operating charges | 640/8 | €692 | €1,280 | +€588 | +84.9% |
| Gross operating margin | 9900 | €46,793 | -€12,778 | -€59,571 | |
| Operating profit (loss) | 9901 | €43,832 | -€17,970 | -€61,802 | |
| Financial income | 75/76B | €403 | €0 | -€403 | -100% |
| Recurring financial income | 75 | €403 | €0 | -€403 | -100% |
| Financial charges | 65/66B | - | €105 | +€105 | |
| Recurring financial charges | 65 | - | €105 | +€105 | |
| Profit (loss) for the period before taxes | 9903 | €44,235 | -€18,075 | -€62,310 | |
| Income taxes | 67/77 | €15,713 | €1,447 | -€14,266 | -90.8% |
| Profit (loss) for the period | 9904 | €28,522 | -€19,522 | -€48,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,522 | -€19,522 | -€48,044 |
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 14 October 2026 via checked.be.