KANPEKI: 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.
KANPEKI
Largest movements
- Tangible fixed assets -€7,471
down €7,471 (-48.1%), from €15,525 to €8,054
of which Furniture and vehicles: -€4,843
- Deferred charges and accrued income -€4,080
down €4,080 (-46.4%), from €8,792 to €4,712
- Receivables within one year +€2,745
up €2,745 (+7.9%), from €34,653 to €37,398
of which Trade receivables: +€6,298
- Cash -€2,125
down €2,125 (-100%), from €2,125 to €0
mainly Net result for the year (-€44,671) and Tax, wage and social debts (-€15,141)
- Debts after one year +€48,722
up €48,722 (+33.3%), from €146,119 to €194,840
of which Other amounts payable: +€55,000
- Profit (loss) carried forward -€44,671
down €44,671 (-37.2%), from -€120,199 to -€164,870
- Tax, wage and social debts -€15,141
down €15,141 (-95.8%), from €15,800 to €659
of which Remuneration and social security: -€14,913
- Trade debts -€2,109
down €2,109 (-51.9%), from €4,065 to €1,956
- Short-term financial debts +€1,565
up €1,565, from €0 to €1,565
- Gross operating margin -€75,761
down €75,761 (-91.2%), from €83,043 to €7,282
- Staff costs -€50,344
down €50,344 (-56.3%), from €89,446 to €39,101
- Other operating charges -€13,896
down €13,896 (-89.4%), from €15,541 to €1,645
- Depreciation -€945
down €945 (-11.1%), from €8,550 to €7,605
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 | €65,403 | €54,236 | -€11,167 | -17.1% |
| Fixed assets | 21/28 | €19,833 | €12,126 | -€7,707 | -38.9% |
| Intangible fixed assets | 21 | €1,508 | €1,273 | -€236 | -15.6% |
| Tangible fixed assets | 22/27 | €15,525 | €8,054 | -€7,471 | -48.1% |
| Plant, machinery and equipment | 23 | €4,907 | €2,279 | -€2,629 | -53.6% |
| Furniture and vehicles | 24 | €10,618 | €5,775 | -€4,843 | -45.6% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €45,570 | €42,110 | -€3,460 | -7.6% |
| Amounts receivable within one year | 40/41 | €34,653 | €37,398 | +€2,745 | +7.9% |
| Trade receivables | 40 | €31,073 | €37,372 | +€6,298 | +20.3% |
| Other amounts receivable | 41 | €3,579 | €26 | -€3,553 | -99.3% |
| Cash at bank and in hand | 54/58 | €2,125 | €0 | -€2,125 | -100% |
| Deferred charges and accrued income | 490/1 | €8,792 | €4,712 | -€4,080 | -46.4% |
| Total equity and liabilities | 10/49 | €65,403 | €54,236 | -€11,167 | -17.1% |
| Equity | 10/15 | -€107,256 | -€151,926 | -€44,671 | -41.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,744 | €6,744 | = | 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 | €4,884 | €4,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,199 | -€164,870 | -€44,671 | -37.2% |
| Amounts payable | 17/49 | €172,659 | €206,163 | +€33,504 | +19.4% |
| Amounts payable after more than one year | 17 | €146,119 | €194,840 | +€48,722 | +33.3% |
| Financial debts | 170/4 | €7,119 | €840 | -€6,278 | -88.2% |
| Other amounts payable | 178/9 | €139,000 | €194,000 | +€55,000 | +39.6% |
| Amounts payable within one year | 42/48 | €26,540 | €11,109 | -€15,431 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €6,166 | €6,278 | +€112 | +1.8% |
| Financial debts | 43 | €0 | €1,565 | +€1,565 | |
| Credit institutions | 430/8 | €0 | €1,565 | +€1,565 | |
| Trade debts | 44 | €4,065 | €1,956 | -€2,109 | -51.9% |
| Suppliers | 440/4 | €4,065 | €1,956 | -€2,109 | -51.9% |
| Taxes, remuneration and social security | 45 | €15,800 | €659 | -€15,141 | -95.8% |
| Taxes | 450/3 | €887 | €659 | -€229 | -25.8% |
| Remuneration and social security | 454/9 | €14,913 | €0 | -€14,913 | -100% |
| Other amounts payable | 47/48 | €510 | €650 | +€141 | +27.6% |
| Accrued charges and deferred income | 492/3 | €0 | €214 | +€214 | |
| Remuneration, social security and pensions | 62 | €89,446 | €39,101 | -€50,344 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,550 | €7,605 | -€945 | -11.1% |
| Other operating charges | 640/8 | €15,541 | €1,645 | -€13,896 | -89.4% |
| Gross operating margin | 9900 | €83,043 | €7,282 | -€75,761 | -91.2% |
| Operating profit (loss) | 9901 | -€30,493 | -€41,068 | -€10,575 | -34.7% |
| Financial income | 75/76B | €120 | €1 | -€119 | -99.1% |
| Recurring financial income | 75 | €120 | €1 | -€119 | -99.1% |
| Financial charges | 65/66B | €3,229 | €3,161 | -€67 | -2.1% |
| Recurring financial charges | 65 | €3,229 | €3,161 | -€67 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,601 | -€44,228 | -€10,627 | -31.6% |
| Income taxes | 67/77 | €574 | €442 | -€131 | -22.9% |
| Profit (loss) for the period | 9904 | -€34,175 | -€44,671 | -€10,496 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,175 | -€44,671 | -€10,496 | -30.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.