KANUSE: 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.
What changed
KANUSE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€46,838
2023 · -€3,453-€43,385
Equity
€336,901
2023 · €383,739-€46,838
Cash
€205,746
2023 · €253,034-€47,288
Balance sheet total
€1.5m
2023 · €1.6m-€80,534
Largest movements
Assets
- Cash -€47,288
down €47,288 (-18.7%), from €253,034 to €205,746
mainly Net result for the year (-€46,838) and Trade debts (-€24,269)
- Tangible fixed assets -€30,078
down €30,078 (-15.8%), from €190,109 to €160,031
of which Plant, machinery and equipment: -€28,248
Equity and liabilities
- Profit (loss) carried forward -€46,838
down €46,838 (-21.4%), from €218,609 to €171,771
- Trade debts -€24,269
down €24,269 (-3.9%), from €614,706 to €590,437
Income statement
- Staff costs +€31,423
up €31,423 (+7.6%), from €411,143 to €442,567
- Gross operating margin -€19,683
down €19,683 (-4.4%), from €451,825 to €432,142
- Financial income +€9,287
up €9,287 (+70.7%), from €13,131 to €22,418
From the 2023 result to the 2024 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.
Result 2023
-€3,453
Gross operating margin
-€19,683
Staff costs
-€31,423
Depreciation
-€3,366
Other operating charges
-€28
Other operating items
+€678
Financial income
+€9,287
Financial charges
-€2,314
Taxes
+€3,465
Result 2024
-€46,838
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€37,852
Investment
-€12,439
Financing
+€3,003
Cash 2023
€253,034
From operations (derived)
-€37,852
Net result for the year
-€46,838
Depreciation
+€42,518
Receivables after one year
-€5,000
Stocks and contracts
+€2,887
Receivables within one year
+€6,848
Deferred charges and accrued income
-€1,569
Trade debts
-€24,269
Tax, wage and social debts
+€1,172
Other debts
+€2,478
Accrued charges and deferred income
-€16,080
Investment (derived)
-€12,439
Investment in fixed assets (net)
-€12,439
Financing
+€3,003
Debts after one year
+€4,950
Current portion of long-term debt
-€1,947
Cash 2024
€205,746
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,622,792 | €1,542,258 | -€80,534 | -5.0% |
| Fixed assets | 21/28 | €190,509 | €160,431 | -€30,078 | -15.8% |
| Tangible fixed assets | 22/27 | €190,109 | €160,031 | -€30,078 | -15.8% |
| Plant, machinery and equipment | 23 | €179,056 | €150,809 | -€28,248 | -15.8% |
| Leasing and similar rights | 25 | €11,053 | €9,222 | -€1,831 | -16.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €1,432,283 | €1,381,828 | -€50,455 | -3.5% |
| Amounts receivable after more than one year | 29 | €735,000 | €740,000 | +€5,000 | +0.7% |
| Trade receivables | 290 | €735,000 | €740,000 | +€5,000 | +0.7% |
| Stocks and contracts in progress | 3 | €370,916 | €368,029 | -€2,887 | -0.8% |
| Stocks | 30/36 | €370,916 | €368,029 | -€2,887 | -0.8% |
| Amounts receivable within one year | 40/41 | €30,782 | €23,934 | -€6,848 | -22.2% |
| Trade receivables | 40 | €22,715 | €15,445 | -€7,270 | -32.0% |
| Other amounts receivable | 41 | €8,067 | €8,488 | +€422 | +5.2% |
| Cash at bank and in hand | 54/58 | €253,034 | €205,746 | -€47,288 | -18.7% |
| Deferred charges and accrued income | 490/1 | €42,551 | €44,120 | +€1,569 | +3.7% |
| Total equity and liabilities | 10/49 | €1,622,792 | €1,542,258 | -€80,534 | -5.0% |
| Equity | 10/15 | €383,739 | €336,901 | -€46,838 | -12.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,129 | €15,129 | = | 0.0% |
| Tax-exempt reserves | 132 | €129 | €129 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,609 | €171,771 | -€46,838 | -21.4% |
| Amounts payable | 17/49 | €1,239,053 | €1,205,358 | -€33,695 | -2.7% |
| Amounts payable after more than one year | 17 | €14,715 | €19,665 | +€4,950 | +33.6% |
| Financial debts | 170/4 | €14,715 | €7,165 | -€7,550 | -51.3% |
| Other amounts payable | 178/9 | - | €12,500 | +€12,500 | |
| Amounts payable within one year | 42/48 | €753,877 | €731,311 | -€22,566 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €78,997 | €77,050 | -€1,947 | -2.5% |
| Trade debts | 44 | €614,706 | €590,437 | -€24,269 | -3.9% |
| Suppliers | 440/4 | €614,706 | €590,437 | -€24,269 | -3.9% |
| Taxes, remuneration and social security | 45 | €53,647 | €54,820 | +€1,172 | +2.2% |
| Taxes | 450/3 | €3,465 | - | -€3,465 | |
| Remuneration and social security | 454/9 | €50,182 | €54,820 | +€4,637 | +9.2% |
| Other amounts payable | 47/48 | €6,528 | €9,005 | +€2,478 | +38.0% |
| Accrued charges and deferred income | 492/3 | €470,461 | €454,381 | -€16,080 | -3.4% |
| Remuneration, social security and pensions | 62 | €411,143 | €442,567 | +€31,423 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,151 | €42,518 | +€3,366 | +8.6% |
| Other operating charges | 640/8 | €2,838 | €2,866 | +€28 | +1.0% |
| Non-recurring operating charges | 66A | €3,686 | €3,008 | -€678 | -18.4% |
| Gross operating margin | 9900 | €451,825 | €432,142 | -€19,683 | -4.4% |
| Operating profit (loss) | 9901 | -€4,993 | -€58,816 | -€53,823 | -1078.0% |
| Financial income | 75/76B | €13,131 | €22,418 | +€9,287 | +70.7% |
| Recurring financial income | 75 | €13,131 | €22,418 | +€9,287 | +70.7% |
| Financial charges | 65/66B | €8,126 | €10,440 | +€2,314 | +28.5% |
| Recurring financial charges | 65 | €8,126 | €10,440 | +€2,314 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €12 | -€46,838 | -€46,850 | |
| Income taxes | 67/77 | €3,465 | - | -€3,465 | |
| Profit (loss) for the period | 9904 | -€3,453 | -€46,838 | -€43,385 | -1256.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,453 | -€46,838 | -€43,385 | -1256.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.