DE KNIJF WILLY: 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 WILLY
Largest movements
- Cash +€35,440
up €35,440 (+337%), from €10,505 to €45,945
mainly Stocks and contracts (+€21,600) and Depreciation (+€14,842)
- Stocks and contracts -€21,600
down €21,600 (-100%), from €21,600 to €0
- Tangible fixed assets -€13,617
down €13,617 (-75.3%), from €18,087 to €4,470
of which Furniture and vehicles: -€9,357
- Receivables within one year +€7,766
up €7,766 (+13.7%), from €56,614 to €64,380
- Reserves +€6,600
up €6,600 (+2.6%), from €249,159 to €255,759
of which Distributable reserves: +€6,600
- Financial income +€8,605
new in 2025: €8,605
- Gross operating margin -€4,478
down €4,478 (-19.2%), from €23,279 to €18,801
- Taxes +€1,396
up €1,396 (+43.5%), from €3,210 to €4,606
- Depreciation -€351
down €351 (-2.3%), from €15,194 to €14,842
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 | €305,762 | €313,770 | +€8,008 | +2.6% |
| Fixed assets | 21/28 | €18,087 | €4,470 | -€13,617 | -75.3% |
| Tangible fixed assets | 22/27 | €18,087 | €4,470 | -€13,617 | -75.3% |
| Plant, machinery and equipment | 23 | €7,671 | €3,411 | -€4,260 | -55.5% |
| Furniture and vehicles | 24 | €10,416 | €1,059 | -€9,357 | -89.8% |
| Current assets | 29/58 | €287,675 | €309,300 | +€21,625 | +7.5% |
| Amounts receivable after more than one year | 29 | €198,500 | €198,500 | = | 0.0% |
| Other amounts receivable | 291 | €198,500 | €198,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €21,600 | €0 | -€21,600 | -100% |
| Stocks | 30/36 | €21,600 | €0 | -€21,600 | -100% |
| Amounts receivable within one year | 40/41 | €56,614 | €64,380 | +€7,766 | +13.7% |
| Other amounts receivable | 41 | €56,614 | €64,380 | +€7,766 | +13.7% |
| Cash at bank and in hand | 54/58 | €10,505 | €45,945 | +€35,440 | +337% |
| Deferred charges and accrued income | 490/1 | €456 | €475 | +€18 | +4.0% |
| Total equity and liabilities | 10/49 | €305,762 | €313,770 | +€8,008 | +2.6% |
| Equity | 10/15 | €305,373 | €311,977 | +€6,605 | +2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €249,159 | €255,759 | +€6,600 | +2.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €247,300 | €253,900 | +€6,600 | +2.7% |
| Profit (loss) carried forward | 14 | €37,621 | €37,626 | +€5 | 0.0% |
| Amounts payable | 17/49 | €389 | €1,792 | +€1,403 | +361% |
| Amounts payable within one year | 42/48 | €389 | €1,792 | +€1,403 | +361% |
| Trade debts | 44 | €389 | €695 | +€306 | +78.6% |
| Suppliers | 440/4 | €389 | €695 | +€306 | +78.6% |
| Taxes, remuneration and social security | 45 | €0 | €1,097 | +€1,097 | |
| Taxes | 450/3 | €0 | €1,097 | +€1,097 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,194 | €14,842 | -€351 | -2.3% |
| Other operating charges | 640/8 | €1,318 | €1,304 | -€14 | -1.1% |
| Gross operating margin | 9900 | €23,279 | €18,801 | -€4,478 | -19.2% |
| Operating profit (loss) | 9901 | €6,768 | €2,655 | -€4,113 | -60.8% |
| Financial income | 75/76B | - | €8,605 | +€8,605 | |
| Recurring financial income | 75 | - | €8,605 | +€8,605 | |
| Financial charges | 65/66B | €57 | €49 | -€8 | -14.3% |
| Recurring financial charges | 65 | €57 | €49 | -€8 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €6,711 | €11,211 | +€4,500 | +67.1% |
| Income taxes | 67/77 | €3,210 | €4,606 | +€1,396 | +43.5% |
| Profit (loss) for the period | 9904 | €3,500 | €6,605 | +€3,104 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,500 | €6,605 | +€3,104 | +88.7% |
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.