KANNY: 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.
KANNY
Largest movements
- Tangible fixed assets +€16,274
up €16,274 (+5,672%), from €287 to €16,561
of which Other tangible fixed assets: +€9,351
- Cash -€11,671
down €11,671 (-73.5%), from €15,886 to €4,215
mainly Investment in fixed assets (net) (-€20,449) and Tax, wage and social debts (-€4,906)
- Financial fixed assets +€3,750
up €3,750 (+156%), from €2,400 to €6,150
- Stocks and contracts +€1,998
new in 2025: €1,998
- Receivables within one year -€524
down €524 (-23.2%), from €2,253 to €1,729
- Profit (loss) carried forward +€6,857
up €6,857 (+199%), from €3,450 to €10,308
- Tax, wage and social debts -€4,906
down €4,906 (-62.7%), from €7,821 to €2,916
- Trade debts +€4,043
up €4,043 (+473%), from €854 to €4,897
- Other debts +€3,833
new in 2025: €3,833
- Other operating charges -€1,995
no longer reported in 2025 (was €1,995)
- Taxes +€1,843
up €1,843 (+346%), from €532 to €2,375
- Gross operating margin -€927
down €927 (-8.7%), from €10,698 to €9,771
- Depreciation +€187
up €187 (+78.7%), from €238 to €425
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 | €20,826 | €30,653 | +€9,827 | +47.2% |
| Fixed assets | 21/28 | €2,687 | €22,711 | +€20,024 | +745% |
| Tangible fixed assets | 22/27 | €287 | €16,561 | +€16,274 | +5,672% |
| Plant, machinery and equipment | 23 | €287 | €7,209 | +€6,922 | +2,413% |
| Other tangible fixed assets | 26 | - | €9,351 | +€9,351 | |
| Financial fixed assets | 28 | €2,400 | €6,150 | +€3,750 | +156% |
| Current assets | 29/58 | €18,139 | €7,942 | -€10,197 | -56.2% |
| Stocks and contracts in progress | 3 | - | €1,998 | +€1,998 | |
| Stocks | 30/36 | - | €1,998 | +€1,998 | |
| Amounts receivable within one year | 40/41 | €2,253 | €1,729 | -€524 | -23.2% |
| Other amounts receivable | 41 | €2,253 | €1,729 | -€524 | -23.2% |
| Cash at bank and in hand | 54/58 | €15,886 | €4,215 | -€11,671 | -73.5% |
| Total equity and liabilities | 10/49 | €20,826 | €30,653 | +€9,827 | +47.2% |
| Equity | 10/15 | €12,150 | €19,008 | +€6,857 | +56.4% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,450 | €10,308 | +€6,857 | +199% |
| Amounts payable | 17/49 | €8,675 | €11,645 | +€2,970 | +34.2% |
| Amounts payable within one year | 42/48 | €8,675 | €11,645 | +€2,970 | +34.2% |
| Trade debts | 44 | €854 | €4,897 | +€4,043 | +473% |
| Suppliers | 440/4 | €854 | €4,897 | +€4,043 | +473% |
| Taxes, remuneration and social security | 45 | €7,821 | €2,916 | -€4,906 | -62.7% |
| Remuneration and social security | 454/9 | €7,821 | €2,916 | -€4,906 | -62.7% |
| Other amounts payable | 47/48 | - | €3,833 | +€3,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €425 | +€187 | +78.7% |
| Other operating charges | 640/8 | €1,995 | - | -€1,995 | |
| Non-recurring operating charges | 66A | €413 | €45 | -€368 | -89.1% |
| Gross operating margin | 9900 | €10,698 | €9,771 | -€927 | -8.7% |
| Operating profit (loss) | 9901 | €8,051 | €9,301 | +€1,249 | +15.5% |
| Financial charges | 65/66B | €114 | €69 | -€46 | -40.0% |
| Recurring financial charges | 65 | €114 | €69 | -€46 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €7,937 | €9,232 | +€1,295 | +16.3% |
| Income taxes | 67/77 | €532 | €2,375 | +€1,843 | +346% |
| Profit (loss) for the period | 9904 | €7,405 | €6,857 | -€548 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,405 | €6,857 | -€548 | -7.4% |
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.