COLMAN KNOKKE: what changed
What changed
COLMAN KNOKKE
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
€70,963
2024 · €174,242-€103,280
Equity
€212,251
2024 · €166,289+€45,963
Cash
€87,624
2024 · €58,734+€28,890
Balance sheet total
€6.6m
2024 · €6.9m-€302,019
Largest movements
Assets
- Stocks and contracts -€350,569
down €350,569 (-5.2%), from €6.8m to €6.4m
Equity and liabilities
- Other debts -€426,745
down €426,745 (-6.7%), from €6.3m to €5.9m
- Trade debts +€104,375
up €104,375 (+220%), from €47,499 to €151,874
Income statement
- Gross operating margin -€80,802
down €80,802 (-15.1%), from €534,607 to €453,805
- Financial charges +€15,272
up €15,272 (+8.6%), from €177,753 to €193,025
- Financial income -€9,608
down €9,608 (-75.4%), from €12,742 to €3,134
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
€174,242
Gross operating margin
-€80,802
Staff costs
-€695
Depreciation
+€59
Other operating charges
-€820
Financial income
-€9,608
Financial charges
-€15,272
Taxes
+€3,859
Result 2025
€70,963
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
+€53,890
Investment
€0
Financing
-€25,000
Cash 2024
€58,734
From operations (derived)
+€53,890
Net result for the year
+€70,963
Depreciation
+€1,091
Stocks and contracts
+€350,569
Receivables within one year
-€10,178
Deferred charges and accrued income
-€10,573
Trade debts
+€104,375
Tax, wage and social debts
-€18,177
Advances received
-€16,355
Other debts
-€426,745
Accrued charges and deferred income
+€8,920
Financing
-€25,000
Contributions, distributions and other
-€25,000
Cash 2025
€87,624
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,882,095 | €6,580,076 | -€302,019 | -4.4% |
| Fixed assets | 21/28 | €5,372 | €4,281 | -€1,091 | -20.3% |
| Tangible fixed assets | 22/27 | €5,272 | €4,181 | -€1,091 | -20.7% |
| Furniture and vehicles | 24 | €1,087 | €471 | -€615 | -56.6% |
| Other tangible fixed assets | 26 | €4,185 | €3,709 | -€476 | -11.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €6,876,723 | €6,575,795 | -€300,928 | -4.4% |
| Stocks and contracts in progress | 3 | €6,791,963 | €6,441,394 | -€350,569 | -5.2% |
| Stocks | 30/36 | €6,791,963 | €6,441,394 | -€350,569 | -5.2% |
| Amounts receivable within one year | 40/41 | €15,869 | €26,047 | +€10,178 | +64.1% |
| Trade receivables | 40 | €15,869 | €24,066 | +€8,197 | +51.7% |
| Other amounts receivable | 41 | €0 | €1,980 | +€1,980 | |
| Cash at bank and in hand | 54/58 | €58,734 | €87,624 | +€28,890 | +49.2% |
| Deferred charges and accrued income | 490/1 | €10,158 | €20,730 | +€10,573 | +104% |
| Total equity and liabilities | 10/49 | €6,882,095 | €6,580,076 | -€302,019 | -4.4% |
| Equity | 10/15 | €166,289 | €212,251 | +€45,963 | +27.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,289 | €162,251 | +€45,963 | +39.5% |
| Amounts payable | 17/49 | €6,715,807 | €6,367,825 | -€347,982 | -5.2% |
| Amounts payable within one year | 42/48 | €6,532,627 | €6,175,725 | -€356,902 | -5.5% |
| Trade debts | 44 | €47,499 | €151,874 | +€104,375 | +220% |
| Suppliers | 440/4 | €47,499 | €151,874 | +€104,375 | +220% |
| Advances received on contracts in progress | 46 | €90,956 | €74,600 | -€16,355 | -18.0% |
| Taxes, remuneration and social security | 45 | €52,428 | €34,251 | -€18,177 | -34.7% |
| Taxes | 450/3 | €27,336 | €14,618 | -€12,718 | -46.5% |
| Remuneration and social security | 454/9 | €25,091 | €19,633 | -€5,459 | -21.8% |
| Other amounts payable | 47/48 | €6,341,745 | €5,915,000 | -€426,745 | -6.7% |
| Accrued charges and deferred income | 492/3 | €183,179 | €192,099 | +€8,920 | +4.9% |
| Remuneration, social security and pensions | 62 | €161,598 | €162,293 | +€695 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,150 | €1,091 | -€59 | -5.1% |
| Other operating charges | 640/8 | €5,727 | €6,548 | +€820 | +14.3% |
| Gross operating margin | 9900 | €534,607 | €453,805 | -€80,802 | -15.1% |
| Operating profit (loss) | 9901 | €366,132 | €283,873 | -€82,259 | -22.5% |
| Financial income | 75/76B | €12,742 | €3,134 | -€9,608 | -75.4% |
| Recurring financial income | 75 | €12,742 | €3,134 | -€9,608 | -75.4% |
| Financial charges | 65/66B | €177,753 | €193,025 | +€15,272 | +8.6% |
| Recurring financial charges | 65 | €177,753 | €193,025 | +€15,272 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €201,120 | €93,982 | -€107,138 | -53.3% |
| Income taxes | 67/77 | €26,878 | €23,020 | -€3,859 | -14.4% |
| Profit (loss) for the period | 9904 | €174,242 | €70,963 | -€103,280 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €174,242 | €70,963 | -€103,280 | -59.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.