DE KNIJF & PARTNERS: 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.
DE KNIJF & PARTNERS
Largest movements
- Cash +€2,443
up €2,443 (+29.9%), from €8,175 to €10,618
mainly Receivables within one year (+€2,000) and Deferred charges and accrued income (+€948)
- Receivables within one year -€2,000
down €2,000 (-33.3%), from €6,000 to €4,000
- Deferred charges and accrued income -€948
down €948 (-59.3%), from €1,600 to €652
- Profit (loss) carried forward -€505
down €505 (-5.9%), from -€8,495 to -€9,000
- Other operating charges -€5,340
down €5,340 (-13.7%), from €39,067 to €33,727
- Staff costs +€4,587
up €4,587 (+11.0%), from €41,618 to €46,205
- Gross operating margin +€2,653
up €2,653 (+3.5%), from €76,774 to €79,427
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 | €15,775 | €15,270 | -€505 | -3.2% |
| Current assets | 29/58 | €15,775 | €15,270 | -€505 | -3.2% |
| Amounts receivable within one year | 40/41 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Other amounts receivable | 41 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €8,175 | €10,618 | +€2,443 | +29.9% |
| Deferred charges and accrued income | 490/1 | €1,600 | €652 | -€948 | -59.3% |
| Total equity and liabilities | 10/49 | €15,775 | €15,270 | -€505 | -3.2% |
| Equity | 10/15 | €15,775 | €15,270 | -€505 | -3.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | - | -€12,500 | |
| Issued capital | 100 | €12,500 | - | -€12,500 | |
| Reserves | 13 | €11,770 | €11,770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,770 | - | -€11,770 | |
| Legal reserve | 130 | €11,770 | - | -€11,770 | |
| Distributable reserves | 133 | - | €11,770 | +€11,770 | |
| Profit (loss) carried forward | 14 | -€8,495 | -€9,000 | -€505 | -5.9% |
| Remuneration, social security and pensions | 62 | €41,618 | €46,205 | +€4,587 | +11.0% |
| Other operating charges | 640/8 | €39,067 | €33,727 | -€5,340 | -13.7% |
| Gross operating margin | 9900 | €76,774 | €79,427 | +€2,653 | +3.5% |
| Operating profit (loss) | 9901 | -€3,911 | -€505 | +€3,406 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,911 | -€505 | +€3,406 | +87.1% |
| Profit (loss) for the period | 9904 | -€3,911 | -€505 | +€3,406 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,911 | -€505 | +€3,406 | +87.1% |
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 21 October 2026 via checked.be.