KHANNA: 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.
KHANNA
Largest movements
- Stocks and contracts +€46,563
up €46,563 (+70.2%), from €66,360 to €112,923
- Tangible fixed assets -€3,800
down €3,800 (-48.6%), from €7,820 to €4,020
- Trade debts +€24,505
up €24,505 (+71.0%), from €34,532 to €59,037
- Profit (loss) carried forward +€17,600
up €17,600, from -€12,661 to €4,939
- Debts after one year -€2,005
no longer reported in 2025 (was €2,005)
- Other debts +€1,658
up €1,658 (+6.7%), from €24,597 to €26,255
- Purchases and services -€53,195
down €53,195 (-19.4%), from €274,390 to €221,195
- Turnover -€34,529
down €34,529 (-12.4%), from €279,454 to €244,925
- Staff costs -€30,600
no longer reported in 2025 (was €30,600)
- Gross operating margin -€21,628
down €21,628 (-47.7%), from €45,358 to €23,730
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.
Cash bridge derived
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 | €79,617 | €121,906 | +€42,289 | +53.1% |
| Fixed assets | 21/28 | €9,742 | €5,942 | -€3,800 | -39.0% |
| Tangible fixed assets | 22/27 | €7,820 | €4,020 | -€3,800 | -48.6% |
| Furniture and vehicles | 24 | €7,820 | €4,020 | -€3,800 | -48.6% |
| Financial fixed assets | 28 | €1,922 | €1,922 | = | 0.0% |
| Current assets | 29/58 | €69,875 | €115,964 | +€46,089 | +66.0% |
| Stocks and contracts in progress | 3 | €66,360 | €112,923 | +€46,563 | +70.2% |
| Stocks | 30/36 | €66,360 | €112,923 | +€46,563 | +70.2% |
| Cash at bank and in hand | 54/58 | €3,515 | €3,041 | -€474 | -13.5% |
| Total equity and liabilities | 10/49 | €79,617 | €121,906 | +€42,289 | +53.1% |
| Equity | 10/15 | €4,835 | €22,435 | +€17,600 | +364.0% |
| Contributions | 10/11 | €16,995 | €16,995 | = | 0.0% |
| Outside capital | 11 | €16,995 | - | -€16,995 | |
| Other | 1109/19 | €16,995 | - | -€16,995 | |
| Reserves | 13 | €501 | €501 | = | 0.0% |
| Non-distributable reserves | 130/1 | €501 | €501 | = | 0.0% |
| Reserves not available under the articles | 1311 | €501 | €501 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,661 | €4,939 | +€17,600 | |
| Amounts payable | 17/49 | €74,782 | €99,471 | +€24,689 | +33.0% |
| Amounts payable after more than one year | 17 | €2,005 | - | -€2,005 | |
| Financial debts | 170/4 | €2,005 | - | -€2,005 | |
| Amounts payable within one year | 42/48 | €72,777 | €99,471 | +€26,694 | +36.7% |
| Trade debts | 44 | €34,532 | €59,037 | +€24,505 | +71.0% |
| Suppliers | 440/4 | €34,532 | €59,037 | +€24,505 | +71.0% |
| Taxes, remuneration and social security | 45 | €13,648 | €14,179 | +€531 | +3.9% |
| Taxes | 450/3 | €4,948 | €5,479 | +€531 | +10.7% |
| Remuneration and social security | 454/9 | €8,700 | €8,700 | = | 0.0% |
| Other amounts payable | 47/48 | €24,597 | €26,255 | +€1,658 | +6.7% |
| Turnover | 70 | €279,454 | €244,925 | -€34,529 | -12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €274,390 | €221,195 | -€53,195 | -19.4% |
| Remuneration, social security and pensions | 62 | €30,600 | - | -€30,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,800 | €3,800 | = | 0.0% |
| Other operating charges | 640/8 | €1,059 | €1,042 | -€17 | -1.6% |
| Gross operating margin | 9900 | €45,358 | €23,730 | -€21,628 | -47.7% |
| Operating profit (loss) | 9901 | €9,899 | €18,888 | +€8,989 | +90.8% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €9,899 | €18,835 | +€8,936 | +90.3% |
| Income taxes | 67/77 | - | €1,235 | +€1,235 | |
| Profit (loss) for the period | 9904 | €9,899 | €17,600 | +€7,701 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,899 | €17,600 | +€7,701 | +77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.