BIK KNOKKE: 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.
BIK KNOKKE
Largest movements
- Tangible fixed assets +€369,390
new in 2025: €369,390
of which Leasing and similar rights: +€369,390
- Financial fixed assets -€229,000
no longer reported in 2025 (was €229,000)
- Receivables within one year +€176,582
up €176,582 (+330%), from €53,502 to €230,084
of which Other amounts receivable: +€131,066
- Cash +€67,732
up €67,732 (+71.8%), from €94,373 to €162,105
mainly Net result for the year (+€344,176) and Debts after one year (+€209,271)
- Debts after one year +€209,271
new in 2025: €209,271
- Reserves +€117,512
up €117,512 (+1,567%), from €7,500 to €125,012
of which Tax-exempt reserves: +€117,512
- Other debts -€81,538
down €81,538 (-30.6%), from €266,538 to €185,000
- Profit (loss) carried forward +€41,665
up €41,665 (+606%), from €6,877 to €48,541
- Trade debts +€40,568
up €40,568 (+250%), from €16,226 to €56,794
- Gross operating margin +€261,128
up €261,128 (+168%), from €155,745 to €416,873
- Depreciation +€19,610
new in 2025: €19,610
- Financial income -€4,581
down €4,581 (-97.8%), from €4,684 to €103
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 | €380,914 | €770,168 | +€389,255 | +102% |
| Fixed assets | 21/28 | €229,000 | €369,390 | +€140,390 | +61.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €369,390 | +€369,390 | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | - | €369,390 | +€369,390 | |
| Financial fixed assets | 28 | €229,000 | - | -€229,000 | |
| Current assets | 29/58 | €151,914 | €400,778 | +€248,865 | +164% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,502 | €230,084 | +€176,582 | +330% |
| Trade receivables | 40 | €42,052 | €87,569 | +€45,517 | +108% |
| Other amounts receivable | 41 | €11,450 | €142,516 | +€131,066 | +1,145% |
| Cash at bank and in hand | 54/58 | €94,373 | €162,105 | +€67,732 | +71.8% |
| Deferred charges and accrued income | 490/1 | €1,538 | €6,089 | +€4,551 | +296% |
| Total equity and liabilities | 10/49 | €380,914 | €770,168 | +€389,255 | +102% |
| Equity | 10/15 | €89,377 | €248,553 | +€159,176 | +178% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €125,012 | +€117,512 | +1,567% |
| Tax-exempt reserves | 132 | - | €117,512 | +€117,512 | |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,877 | €48,541 | +€41,665 | +606% |
| Provisions and deferred taxes | 16 | - | €39,171 | +€39,171 | |
| Deferred taxes | 168 | - | €39,171 | +€39,171 | |
| Amounts payable | 17/49 | €291,537 | €482,445 | +€190,908 | +65.5% |
| Amounts payable after more than one year | 17 | - | €209,271 | +€209,271 | |
| Financial debts | 170/4 | - | €209,271 | +€209,271 | |
| Amounts payable within one year | 42/48 | €291,537 | €273,174 | -€18,363 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | - | €30,373 | +€30,373 | |
| Trade debts | 44 | €16,226 | €56,794 | +€40,568 | +250% |
| Suppliers | 440/4 | €16,226 | €56,794 | +€40,568 | +250% |
| Taxes, remuneration and social security | 45 | €8,773 | €1,006 | -€7,767 | -88.5% |
| Taxes | 450/3 | €8,773 | €1,006 | -€7,767 | -88.5% |
| Other amounts payable | 47/48 | €266,538 | €185,000 | -€81,538 | -30.6% |
| Non-recurring operating income | 76A | - | €165,000 | +€165,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €19,610 | +€19,610 | |
| Other operating charges | 640/8 | €10,348 | €10,573 | +€226 | +2.2% |
| Gross operating margin | 9900 | €155,745 | €416,873 | +€261,128 | +168% |
| Operating profit (loss) | 9901 | €145,398 | €386,690 | +€241,292 | +166% |
| Financial income | 75/76B | €4,684 | €103 | -€4,581 | -97.8% |
| Recurring financial income | 75 | €4,684 | €103 | -€4,581 | -97.8% |
| Financial charges | 65/66B | €191 | €2,439 | +€2,249 | +1,179% |
| Recurring financial charges | 65 | €191 | €2,439 | +€2,249 | +1,179% |
| Profit (loss) for the period before taxes | 9903 | €149,891 | €384,353 | +€234,462 | +156% |
| Transfer from deferred taxes | 780 | - | €2,079 | +€2,079 | |
| Transfer to deferred taxes | 680 | - | €41,250 | +€41,250 | |
| Income taxes | 67/77 | €838 | €1,006 | +€168 | +20.1% |
| Profit (loss) for the period | 9904 | €149,053 | €344,176 | +€195,123 | +131% |
| Transfer from tax-exempt reserves | 789 | - | €6,238 | +€6,238 | |
| Transfer to tax-exempt reserves | 689 | - | €123,750 | +€123,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €149,053 | €226,665 | +€77,612 | +52.1% |
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 27 October 2026 via checked.be.