KANPA: 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.
KANPA
Largest movements
- Tangible fixed assets -€4,102
down €4,102 (-24.3%), from €16,905 to €12,803
of which Furniture and vehicles: -€3,000
- Cash -€4,094
down €4,094 (-47.0%), from €8,708 to €4,614
mainly Other debts (-€7,320) and Tax, wage and social debts (-€3,799)
- Receivables within one year -€2,287
down €2,287 (-45.7%), from €5,002 to €2,715
- Stocks and contracts +€1,100
up €1,100 (+20.9%), from €5,266 to €6,366
- Other debts -€7,320
down €7,320 (-12.6%), from €57,929 to €50,609
- Tax, wage and social debts -€3,799
down €3,799 (-60.3%), from €6,299 to €2,500
of which Remuneration and social security: -€2,145
- Trade debts +€2,490
up €2,490 (+52.1%), from €4,776 to €7,266
- Profit (loss) carried forward -€877
down €877 (-1.8%), from -€49,521 to -€50,398
- Gross operating margin -€27,416
down €27,416 (-38.1%), from €71,949 to €44,533
- Staff costs -€13,417
down €13,417 (-25.5%), from €52,536 to €39,118
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,148 | €28,576 | -€9,572 | -25.1% |
| Fixed assets | 21/28 | €19,058 | €14,656 | -€4,402 | -23.1% |
| Intangible fixed assets | 21 | €2,153 | €1,853 | -€300 | -13.9% |
| Tangible fixed assets | 22/27 | €16,905 | €12,803 | -€4,102 | -24.3% |
| Plant, machinery and equipment | 23 | €6,334 | €5,795 | -€540 | -8.5% |
| Furniture and vehicles | 24 | €6,534 | €3,534 | -€3,000 | -45.9% |
| Other tangible fixed assets | 26 | €4,036 | €3,474 | -€562 | -13.9% |
| Current assets | 29/58 | €19,090 | €13,920 | -€5,169 | -27.1% |
| Stocks and contracts in progress | 3 | €5,266 | €6,366 | +€1,100 | +20.9% |
| Stocks | 30/36 | €5,266 | €6,366 | +€1,100 | +20.9% |
| Amounts receivable within one year | 40/41 | €5,002 | €2,715 | -€2,287 | -45.7% |
| Trade receivables | 40 | €5,002 | €2,715 | -€2,287 | -45.7% |
| Cash at bank and in hand | 54/58 | €8,708 | €4,614 | -€4,094 | -47.0% |
| Deferred charges and accrued income | 490/1 | €114 | €225 | +€111 | +97.3% |
| Total equity and liabilities | 10/49 | €38,148 | €28,576 | -€9,572 | -25.1% |
| Equity | 10/15 | -€30,921 | -€31,798 | -€877 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,521 | -€50,398 | -€877 | -1.8% |
| Amounts payable | 17/49 | €69,069 | €60,375 | -€8,694 | -12.6% |
| Amounts payable within one year | 42/48 | €69,004 | €60,375 | -€8,629 | -12.5% |
| Trade debts | 44 | €4,776 | €7,266 | +€2,490 | +52.1% |
| Suppliers | 440/4 | €4,776 | €7,266 | +€2,490 | +52.1% |
| Taxes, remuneration and social security | 45 | €6,299 | €2,500 | -€3,799 | -60.3% |
| Taxes | 450/3 | €2,683 | €1,029 | -€1,655 | -61.7% |
| Remuneration and social security | 454/9 | €3,616 | €1,471 | -€2,145 | -59.3% |
| Other amounts payable | 47/48 | €57,929 | €50,609 | -€7,320 | -12.6% |
| Accrued charges and deferred income | 492/3 | €65 | - | -€65 | |
| Remuneration, social security and pensions | 62 | €52,536 | €39,118 | -€13,417 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,659 | €5,661 | +€2 | 0.0% |
| Other operating charges | 640/8 | €101 | €102 | +€1 | +1.0% |
| Gross operating margin | 9900 | €71,949 | €44,533 | -€27,416 | -38.1% |
| Operating profit (loss) | 9901 | €13,653 | -€349 | -€14,002 | |
| Financial charges | 65/66B | €459 | €529 | +€70 | +15.3% |
| Recurring financial charges | 65 | €459 | €529 | +€70 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €13,195 | -€877 | -€14,072 | |
| Profit (loss) for the period | 9904 | €13,195 | -€877 | -€14,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,195 | -€877 | -€14,072 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.