KANOUKEI: 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.
KANOUKEI
Largest movements
- Tangible fixed assets -€3,460
no longer reported in 2025 (was €3,460)
- Tax, wage and social debts -€2,030
down €2,030 (-74.4%), from €2,730 to €700
- Gross operating margin -€8,335
down €8,335, from €6,070 to -€2,265
- Depreciation -€4,076
no longer reported in 2025 (was €4,076)
- Financial income +€935
up €935 (+16.4%), from €5,714 to €6,650
- Taxes +€700
new in 2025: €700
- Financial charges -€251
down €251 (-12.4%), from €2,030 to €1,779
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,478 | €188,037 | -€2,441 | -1.3% |
| Fixed assets | 21/28 | €3,460 | - | -€3,460 | |
| Tangible fixed assets | 22/27 | €3,460 | - | -€3,460 | |
| Furniture and vehicles | 24 | €3,460 | - | -€3,460 | |
| Current assets | 29/58 | €187,018 | €188,037 | +€1,019 | +0.5% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,018 | €68,037 | +€1,019 | +1.5% |
| Other amounts receivable | 41 | €67,018 | €68,037 | +€1,019 | +1.5% |
| Total equity and liabilities | 10/49 | €190,478 | €188,037 | -€2,441 | -1.3% |
| Equity | 10/15 | €177,393 | €175,837 | -€1,555 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,860 | €167,860 | = | 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% |
| Distributable reserves | 133 | €166,000 | €166,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,067 | -€10,623 | -€1,555 | -17.2% |
| Amounts payable | 17/49 | €13,086 | €12,200 | -€886 | -6.8% |
| Amounts payable within one year | 42/48 | €13,086 | €12,200 | -€886 | -6.8% |
| Financial debts | 43 | €10,356 | €10,380 | +€25 | +0.2% |
| Credit institutions | 430/8 | €10,356 | €10,380 | +€25 | +0.2% |
| Trade debts | 44 | - | €1,119 | +€1,119 | |
| Suppliers | 440/4 | - | €1,119 | +€1,119 | |
| Taxes, remuneration and social security | 45 | €2,730 | €700 | -€2,030 | -74.4% |
| Taxes | 450/3 | €2,730 | €700 | -€2,030 | -74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,076 | - | -€4,076 | |
| Non-recurring operating charges | 66A | - | €3,460 | +€3,460 | |
| Gross operating margin | 9900 | €6,070 | -€2,265 | -€8,335 | |
| Operating profit (loss) | 9901 | €1,994 | -€5,725 | -€7,719 | |
| Financial income | 75/76B | €5,714 | €6,650 | +€935 | +16.4% |
| Recurring financial income | 75 | €5,714 | €6,650 | +€935 | +16.4% |
| Financial charges | 65/66B | €2,030 | €1,779 | -€251 | -12.4% |
| Recurring financial charges | 65 | €2,030 | €1,779 | -€251 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €5,678 | -€855 | -€6,533 | |
| Income taxes | 67/77 | - | €700 | +€700 | |
| Profit (loss) for the period | 9904 | €5,678 | -€1,555 | -€7,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,678 | -€1,555 | -€7,233 |
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 20 October 2026 via checked.be.