KHANBE: 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.
KHANBE
Largest movements
- Cash +€11,796
up €11,796 (+35.0%), from €33,664 to €45,460
mainly Net result for the year (+€20,381) and Depreciation (+€5,872)
- Tangible fixed assets -€5,128
down €5,128 (-26.5%), from €19,326 to €14,198
of which Other tangible fixed assets: -€3,473
- Receivables within one year -€2,093
down €2,093 (-19.0%), from €10,991 to €8,898
of which Other amounts receivable: -€2,803
- Deferred charges and accrued income +€1,920
up €1,920 (+149%), from €1,286 to €3,206
- Reserves +€10,000
up €10,000 (+538%), from €1,860 to €11,860
- Debts after one year -€9,000
no longer reported in 2025 (was €9,000)
- Tax, wage and social debts +€5,070
up €5,070 (+135%), from €3,757 to €8,827
- Other debts +€3,182
up €3,182 (+21.8%), from €14,626 to €17,808
- Trade debts -€2,138
down €2,138 (-54.3%), from €3,940 to €1,802
- Gross operating margin +€33,477
up €33,477 (+933%), from €3,587 to €37,065
- Taxes +€8,755
up €8,755 (+6,835%), from €128 to €8,883
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 | €68,987 | €75,482 | +€6,495 | +9.4% |
| Fixed assets | 21/28 | €23,046 | €17,918 | -€5,128 | -22.3% |
| Tangible fixed assets | 22/27 | €19,326 | €14,198 | -€5,128 | -26.5% |
| Furniture and vehicles | 24 | €3,991 | €2,337 | -€1,654 | -41.4% |
| Other tangible fixed assets | 26 | €15,335 | €11,861 | -€3,473 | -22.7% |
| Financial fixed assets | 28 | €3,720 | €3,720 | = | 0.0% |
| Current assets | 29/58 | €45,941 | €57,564 | +€11,623 | +25.3% |
| Amounts receivable within one year | 40/41 | €10,991 | €8,898 | -€2,093 | -19.0% |
| Trade receivables | 40 | €6,141 | €6,851 | +€711 | +11.6% |
| Other amounts receivable | 41 | €4,850 | €2,047 | -€2,803 | -57.8% |
| Cash at bank and in hand | 54/58 | €33,664 | €45,460 | +€11,796 | +35.0% |
| Deferred charges and accrued income | 490/1 | €1,286 | €3,206 | +€1,920 | +149% |
| Total equity and liabilities | 10/49 | €68,987 | €75,482 | +€6,495 | +9.4% |
| Equity | 10/15 | €37,664 | €47,045 | +€9,381 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,860 | +€10,000 | +538% |
| Distributable reserves | 133 | €1,860 | €11,860 | +€10,000 | +538% |
| Profit (loss) carried forward | 14 | €29,604 | €28,985 | -€619 | -2.1% |
| Amounts payable | 17/49 | €31,323 | €28,437 | -€2,886 | -9.2% |
| Amounts payable after more than one year | 17 | €9,000 | - | -€9,000 | |
| Other amounts payable | 178/9 | €9,000 | - | -€9,000 | |
| Amounts payable within one year | 42/48 | €22,323 | €28,437 | +€6,114 | +27.4% |
| Trade debts | 44 | €3,940 | €1,802 | -€2,138 | -54.3% |
| Suppliers | 440/4 | €3,940 | €1,802 | -€2,138 | -54.3% |
| Taxes, remuneration and social security | 45 | €3,757 | €8,827 | +€5,070 | +135% |
| Taxes | 450/3 | €3,757 | €8,827 | +€5,070 | +135% |
| Other amounts payable | 47/48 | €14,626 | €17,808 | +€3,182 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,532 | €5,872 | +€340 | +6.2% |
| Other operating charges | 640/8 | €485 | €501 | +€16 | +3.2% |
| Gross operating margin | 9900 | €3,587 | €37,065 | +€33,477 | +933% |
| Operating profit (loss) | 9901 | -€2,430 | €30,692 | +€33,121 | |
| Financial income | 75/76B | €88 | €349 | +€262 | +299% |
| Recurring financial income | 75 | €88 | €349 | +€262 | +299% |
| Financial charges | 65/66B | €2,069 | €1,777 | -€292 | -14.1% |
| Recurring financial charges | 65 | €2,069 | €1,777 | -€292 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,411 | €29,264 | +€33,675 | |
| Income taxes | 67/77 | €128 | €8,883 | +€8,755 | +6,835% |
| Profit (loss) for the period | 9904 | -€4,539 | €20,381 | +€24,920 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,539 | €20,381 | +€24,920 |
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 17 October 2026 via checked.be.