LA CANEVA: 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.
LA CANEVA
Largest movements
- Cash -€33,393
down €33,393 (-69.7%), from €47,931 to €14,538
mainly Net result for the year (-€31,182) and Trade debts (-€5,986)
- Tangible fixed assets -€4,304
down €4,304 (-22.6%), from €19,022 to €14,718
of which Furniture and vehicles: -€2,288
- Stocks and contracts -€3,231
no longer reported in 2025 (was €3,231)
- Deferred charges and accrued income +€2,094
new in 2025: €2,094
- Receivables within one year +€1,957
up €1,957 (+14.7%), from €13,347 to €15,304
of which Trade receivables: +€1,348
- Profit (loss) carried forward -€31,182
down €31,182 (-57.5%), from €54,275 to €23,092
- Trade debts -€5,986
down €5,986 (-69.6%), from €8,603 to €2,617
- Staff costs +€5,333
up €5,333 (+6.7%), from €80,143 to €85,475
- Financial charges +€2,878
up €2,878 (+73.2%), from €3,931 to €6,810
- Gross operating margin -€1,942
down €1,942 (-2.8%), from €69,444 to €67,501
- Depreciation +€1,314
up €1,314 (+32.2%), from €4,080 to €5,394
- Other operating charges +€952
up €952 (+150%), from €635 to €1,588
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 | €88,893 | €52,017 | -€36,876 | -41.5% |
| Fixed assets | 21/28 | €24,384 | €20,080 | -€4,304 | -17.7% |
| Tangible fixed assets | 22/27 | €19,022 | €14,718 | -€4,304 | -22.6% |
| Plant, machinery and equipment | 23 | €6,339 | €5,342 | -€997 | -15.7% |
| Furniture and vehicles | 24 | €6,716 | €4,427 | -€2,288 | -34.1% |
| Other tangible fixed assets | 26 | €5,967 | €4,948 | -€1,019 | -17.1% |
| Financial fixed assets | 28 | €5,362 | €5,362 | = | 0.0% |
| Current assets | 29/58 | €64,509 | €31,936 | -€32,572 | -50.5% |
| Stocks and contracts in progress | 3 | €3,231 | - | -€3,231 | |
| Stocks | 30/36 | €3,231 | - | -€3,231 | |
| Amounts receivable within one year | 40/41 | €13,347 | €15,304 | +€1,957 | +14.7% |
| Trade receivables | 40 | - | €1,348 | +€1,348 | |
| Other amounts receivable | 41 | €13,347 | €13,956 | +€609 | +4.6% |
| Cash at bank and in hand | 54/58 | €47,931 | €14,538 | -€33,393 | -69.7% |
| Deferred charges and accrued income | 490/1 | - | €2,094 | +€2,094 | |
| Total equity and liabilities | 10/49 | €88,893 | €52,017 | -€36,876 | -41.5% |
| Equity | 10/15 | €62,335 | €31,152 | -€31,182 | -50.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €54,275 | €23,092 | -€31,182 | -57.5% |
| Amounts payable | 17/49 | €26,558 | €20,864 | -€5,694 | -21.4% |
| Amounts payable within one year | 42/48 | €26,558 | €20,864 | -€5,694 | -21.4% |
| Trade debts | 44 | €8,603 | €2,617 | -€5,986 | -69.6% |
| Suppliers | 440/4 | €8,603 | €2,617 | -€5,986 | -69.6% |
| Taxes, remuneration and social security | 45 | €17,955 | €18,247 | +€292 | +1.6% |
| Taxes | 450/3 | €7,048 | €10,309 | +€3,260 | +46.3% |
| Remuneration and social security | 454/9 | €10,907 | €7,939 | -€2,969 | -27.2% |
| Remuneration, social security and pensions | 62 | €80,143 | €85,475 | +€5,333 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,080 | €5,394 | +€1,314 | +32.2% |
| Other operating charges | 640/8 | €635 | €1,588 | +€952 | +150% |
| Gross operating margin | 9900 | €69,444 | €67,501 | -€1,942 | -2.8% |
| Operating profit (loss) | 9901 | -€15,414 | -€24,955 | -€9,541 | -61.9% |
| Financial income | 75/76B | €983 | €724 | -€259 | -26.4% |
| Recurring financial income | 75 | €983 | €724 | -€259 | -26.4% |
| Financial charges | 65/66B | €3,931 | €6,810 | +€2,878 | +73.2% |
| Recurring financial charges | 65 | €3,931 | €6,810 | +€2,878 | +73.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,363 | -€31,041 | -€12,679 | -69.0% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€18,502 | -€31,182 | -€12,680 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,502 | -€31,182 | -€12,680 | -68.5% |
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.