DE KNAPMAKERS: what changed
Two fiscal 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.
DE KNAPMAKERS
Largest movements
- Receivables within one year +€27,418
up €27,418 (+495.4%), from €5,535 to €32,952
of which Other amounts receivable: +€32,776
- Cash -€12,661
down €12,661 (-9.2%), from €136,925 to €124,264
mainly Receivables within one year (-€27,418) and Debts after one year (-€16,080)
- Tangible fixed assets -€12,661
down €12,661 (-17.8%), from €71,036 to €58,375
of which Land and buildings: -€13,482
- Deferred charges and accrued income -€8,012
down €8,012 (-88.6%), from €9,043 to €1,031
- Reserves +€18,628
up €18,628 (+25.6%), from €72,780 to €91,408
of which Distributable reserves: +€18,628
- Debts after one year -€16,080
down €16,080 (-23.9%), from €67,329 to €51,249
- Trade debts -€9,923
down €9,923 (-64.7%), from €15,347 to €5,424
- Gross operating margin +€8,644
up €8,644 (+7.1%), from €121,604 to €130,248
- Staff costs +€3,394
up €3,394 (+4.4%), from €76,973 to €80,367
- Financial income +€1,581
up €1,581 (+116.4%), from €1,358 to €2,938
- Taxes +€1,489
up €1,489 (+25.2%), from €5,917 to €7,406
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.
Cash bridge derived
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 | €245,502 | €238,555 | -€6,947 | -2.8% |
| Fixed assets | 21/28 | €72,339 | €59,774 | -€12,566 | -17.4% |
| Tangible fixed assets | 22/27 | €71,036 | €58,375 | -€12,661 | -17.8% |
| Land and buildings | 22 | €67,005 | €53,523 | -€13,482 | -20.1% |
| Plant, machinery and equipment | 23 | €350 | €177 | -€173 | -49.5% |
| Furniture and vehicles | 24 | €3,681 | €4,675 | +€994 | +27.0% |
| Financial fixed assets | 28 | €1,304 | €1,399 | +€95 | +7.3% |
| Current assets | 29/58 | €173,163 | €178,782 | +€5,619 | +3.2% |
| Stocks and contracts in progress | 3 | €21,660 | €20,534 | -€1,126 | -5.2% |
| Stocks | 30/36 | €21,660 | €20,534 | -€1,126 | -5.2% |
| Amounts receivable within one year | 40/41 | €5,535 | €32,952 | +€27,418 | +495.4% |
| Trade receivables | 40 | €5,358 | €0 | -€5,358 | -100.0% |
| Other amounts receivable | 41 | €176 | €32,952 | +€32,776 | +18612.2% |
| Cash at bank and in hand | 54/58 | €136,925 | €124,264 | -€12,661 | -9.2% |
| Deferred charges and accrued income | 490/1 | €9,043 | €1,031 | -€8,012 | -88.6% |
| Total equity and liabilities | 10/49 | €245,502 | €238,555 | -€6,947 | -2.8% |
| Equity | 10/15 | €135,028 | €153,656 | +€18,628 | +13.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €72,780 | €91,408 | +€18,628 | +25.6% |
| Tax-exempt reserves | 132 | €105 | €105 | = | 0.0% |
| Distributable reserves | 133 | €72,676 | €91,303 | +€18,628 | +25.6% |
| Profit (loss) carried forward | 14 | €31,261 | €31,261 | = | 0.0% |
| Amounts payable | 17/49 | €110,474 | €84,899 | -€25,575 | -23.2% |
| Amounts payable after more than one year | 17 | €67,329 | €51,249 | -€16,080 | -23.9% |
| Financial debts | 170/4 | €67,329 | €51,249 | -€16,080 | -23.9% |
| Amounts payable within one year | 42/48 | €43,145 | €33,176 | -€9,969 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €15,160 | €15,962 | +€802 | +5.3% |
| Trade debts | 44 | €15,347 | €5,424 | -€9,923 | -64.7% |
| Suppliers | 440/4 | €15,347 | €5,424 | -€9,923 | -64.7% |
| Taxes, remuneration and social security | 45 | €12,637 | €11,790 | -€848 | -6.7% |
| Taxes | 450/3 | €3,800 | €6,355 | +€2,555 | +67.2% |
| Remuneration and social security | 454/9 | €8,837 | €5,435 | -€3,403 | -38.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €474 | +€474 | |
| Remuneration, social security and pensions | 62 | €76,973 | €80,367 | +€3,394 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,812 | €18,454 | +€641 | +3.6% |
| Other operating charges | 640/8 | €1,408 | €2,029 | +€621 | +44.1% |
| Gross operating margin | 9900 | €121,604 | €130,248 | +€8,644 | +7.1% |
| Operating profit (loss) | 9901 | €25,411 | €29,398 | +€3,987 | +15.7% |
| Financial income | 75/76B | €1,358 | €2,938 | +€1,581 | +116.4% |
| Recurring financial income | 75 | €1,358 | €2,938 | +€1,581 | +116.4% |
| Financial charges | 65/66B | €6,387 | €6,303 | -€84 | -1.3% |
| Recurring financial charges | 65 | €6,387 | €6,303 | -€84 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €20,382 | €26,034 | +€5,652 | +27.7% |
| Income taxes | 67/77 | €5,917 | €7,406 | +€1,489 | +25.2% |
| Profit (loss) for the period | 9904 | €14,464 | €18,628 | +€4,164 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,464 | €18,628 | +€4,164 | +28.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.