CKNI: 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.
CKNI
Largest movements
- Tangible fixed assets +€23,252
up €23,252 (+55.2%), from €42,151 to €65,402
of which Furniture and vehicles: +€25,380
- Receivables within one year -€11,419
down €11,419 (-51.9%), from €22,000 to €10,581
of which Trade receivables: -€8,344
- Cash -€3,274
down €3,274 (-5.5%), from €59,424 to €56,150
mainly Investment in fixed assets (net) (-€40,762) and Deferred charges and accrued income (-€1,177)
- Reserves +€5,000
up €5,000 (+10.0%), from €49,864 to €54,864
- Other debts +€3,827
up €3,827 (+7.2%), from €52,923 to €56,750
- Gross operating margin +€7,271
up €7,271 (+45.0%), from €16,143 to €23,414
- Depreciation +€5,635
up €5,635 (+47.5%), from €11,875 to €17,510
- Taxes -€349
down €349 (-54.5%), from €640 to €291
- Other operating charges +€256
up €256 (+28.4%), from €904 to €1,160
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 | €123,574 | €133,311 | +€9,736 | +7.9% |
| Fixed assets | 21/28 | €42,151 | €65,402 | +€23,252 | +55.2% |
| Tangible fixed assets | 22/27 | €42,151 | €65,402 | +€23,252 | +55.2% |
| Plant, machinery and equipment | 23 | €24,184 | €23,691 | -€492 | -2.0% |
| Furniture and vehicles | 24 | €13,416 | €38,797 | +€25,380 | +189% |
| Other tangible fixed assets | 26 | €4,551 | €2,915 | -€1,636 | -36.0% |
| Current assets | 29/58 | €81,424 | €67,908 | -€13,516 | -16.6% |
| Amounts receivable within one year | 40/41 | €22,000 | €10,581 | -€11,419 | -51.9% |
| Trade receivables | 40 | €18,925 | €10,581 | -€8,344 | -44.1% |
| Other amounts receivable | 41 | €3,074 | - | -€3,074 | |
| Cash at bank and in hand | 54/58 | €59,424 | €56,150 | -€3,274 | -5.5% |
| Deferred charges and accrued income | 490/1 | - | €1,177 | +€1,177 | |
| Total equity and liabilities | 10/49 | €123,574 | €133,311 | +€9,736 | +7.9% |
| Equity | 10/15 | €69,118 | €73,520 | +€4,403 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,864 | €54,864 | +€5,000 | +10.0% |
| Distributable reserves | 133 | €49,864 | €54,864 | +€5,000 | +10.0% |
| Profit (loss) carried forward | 14 | €654 | €57 | -€597 | -91.3% |
| Amounts payable | 17/49 | €54,456 | €59,790 | +€5,334 | +9.8% |
| Amounts payable within one year | 42/48 | €54,456 | €59,790 | +€5,334 | +9.8% |
| Trade debts | 44 | €868 | €2,144 | +€1,276 | +147% |
| Suppliers | 440/4 | €868 | €2,144 | +€1,276 | +147% |
| Taxes, remuneration and social security | 45 | €665 | €896 | +€231 | +34.7% |
| Taxes | 450/3 | €665 | €896 | +€231 | +34.7% |
| Other amounts payable | 47/48 | €52,923 | €56,750 | +€3,827 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,875 | €17,510 | +€5,635 | +47.5% |
| Other operating charges | 640/8 | €904 | €1,160 | +€256 | +28.4% |
| Gross operating margin | 9900 | €16,143 | €23,414 | +€7,271 | +45.0% |
| Operating profit (loss) | 9901 | €3,364 | €4,744 | +€1,380 | +41.0% |
| Financial income | 75/76B | €13 | €4 | -€9 | -69.6% |
| Recurring financial income | 75 | €13 | €4 | -€9 | -69.6% |
| Financial charges | 65/66B | €51 | €54 | +€3 | +5.9% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €3,326 | €4,694 | +€1,368 | +41.1% |
| Income taxes | 67/77 | €640 | €291 | -€349 | -54.5% |
| Profit (loss) for the period | 9904 | €2,686 | €4,403 | +€1,716 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,686 | €4,403 | +€1,716 | +63.9% |
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 13 October 2026 via checked.be.