BERNADETJE KNOKKE: what changed
What changed
BERNADETJE KNOKKE
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€119,396
2024 · -€94,081-€25,316
Equity
-€339,659
2024 · -€220,263-€119,396
Cash
€20,599
2024 · €17,719+€2,880
Balance sheet total
€513,736
2024 · €611,732-€97,997
Largest movements
Assets
- Tangible fixed assets -€75,695
down €75,695 (-13.7%), from €551,537 to €475,843
of which Other tangible fixed assets: -€56,215
- Receivables within one year -€25,015
down €25,015 (-59.6%), from €41,966 to €16,952
of which Trade receivables: -€12,597
Equity and liabilities
- Profit (loss) carried forward -€119,396
down €119,396 (-53.2%), from -€224,263 to -€343,659
- Trade debts +€13,027
up €13,027 (+6.6%), from €196,535 to €209,561
Income statement
- Staff costs +€21,965
up €21,965 (+28.4%), from €77,408 to €99,373
- Financial charges +€5,815
up €5,815 (+25.3%), from €22,943 to €28,757
- Gross operating margin +€3,060
up €3,060 (+3.6%), from €84,143 to €87,203
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€94,081
Gross operating margin
+€3,060
Staff costs
-€21,965
Depreciation
-€282
Other operating charges
-€226
Financial income
-€88
Financial charges
-€5,815
Result 2025
-€119,396
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,880
Investment
€0
Financing
€0
Cash 2024
€17,719
From operations (derived)
+€2,880
Net result for the year
-€119,396
Depreciation
+€75,862
Receivables within one year
+€25,015
Trade debts
+€13,027
Tax, wage and social debts
+€4,681
Other debts
+€4,890
Accrued charges and deferred income
-€1,198
Cash 2025
€20,599
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,732 | €513,736 | -€97,997 | -16.0% |
| Formation expenses | 20 | €509 | €342 | -€167 | -32.9% |
| Fixed assets | 21/28 | €551,537 | €475,843 | -€75,695 | -13.7% |
| Tangible fixed assets | 22/27 | €551,537 | €475,843 | -€75,695 | -13.7% |
| Plant, machinery and equipment | 23 | €69,150 | €49,670 | -€19,480 | -28.2% |
| Other tangible fixed assets | 26 | €482,388 | €426,173 | -€56,215 | -11.7% |
| Current assets | 29/58 | €59,686 | €37,551 | -€22,135 | -37.1% |
| Amounts receivable within one year | 40/41 | €41,966 | €16,952 | -€25,015 | -59.6% |
| Trade receivables | 40 | €12,597 | - | -€12,597 | |
| Other amounts receivable | 41 | €29,369 | €16,952 | -€12,417 | -42.3% |
| Cash at bank and in hand | 54/58 | €17,719 | €20,599 | +€2,880 | +16.3% |
| Total equity and liabilities | 10/49 | €611,732 | €513,736 | -€97,997 | -16.0% |
| Equity | 10/15 | -€220,263 | -€339,659 | -€119,396 | -54.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,263 | -€343,659 | -€119,396 | -53.2% |
| Amounts payable | 17/49 | €831,995 | €853,395 | +€21,400 | +2.6% |
| Amounts payable within one year | 42/48 | €830,797 | €853,395 | +€22,598 | +2.7% |
| Trade debts | 44 | €196,535 | €209,561 | +€13,027 | +6.6% |
| Suppliers | 440/4 | €196,535 | €209,561 | +€13,027 | +6.6% |
| Advances received on contracts in progress | 46 | €40 | €40 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,205 | €13,886 | +€4,681 | +50.9% |
| Taxes | 450/3 | €455 | - | -€455 | |
| Remuneration and social security | 454/9 | €8,750 | €13,886 | +€5,136 | +58.7% |
| Other amounts payable | 47/48 | €625,017 | €629,907 | +€4,890 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,198 | - | -€1,198 | |
| Remuneration, social security and pensions | 62 | €77,408 | €99,373 | +€21,965 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,580 | €75,862 | +€282 | +0.4% |
| Other operating charges | 640/8 | €2,484 | €2,709 | +€226 | +9.1% |
| Gross operating margin | 9900 | €84,143 | €87,203 | +€3,060 | +3.6% |
| Operating profit (loss) | 9901 | -€71,329 | -€90,741 | -€19,413 | -27.2% |
| Financial income | 75/76B | €190 | €103 | -€88 | -46.2% |
| Recurring financial income | 75 | €190 | €103 | -€88 | -46.2% |
| Financial charges | 65/66B | €22,943 | €28,757 | +€5,815 | +25.3% |
| Recurring financial charges | 65 | €22,943 | €28,757 | +€5,815 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | -€94,081 | -€119,396 | -€25,316 | -26.9% |
| Profit (loss) for the period | 9904 | -€94,081 | -€119,396 | -€25,316 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,081 | -€119,396 | -€25,316 | -26.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.