DE KNOP C & N: 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 KNOP C & N
Largest movements
- Current investments -€689,655
down €689,655 (-38.1%), from €1.8m to €1.1m
- Cash +€178,707
up €178,707 (+169%), from €105,736 to €284,443
mainly Current investments (+€689,655) and Net result for the year (+€255,939)
- Other debts -€721,161
down €721,161 (-67.1%), from €1.1m to €354,027
- Reserves +€255,939
up €255,939 (+27.9%), from €918,376 to €1.2m
- Tax, wage and social debts -€71,886
down €71,886 (-90.5%), from €79,391 to €7,505
- Gross operating margin +€16,630
up €16,630 (+5.1%), from €328,968 to €345,597
- Financial income -€11,500
down €11,500 (-21.0%), from €54,769 to €43,269
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,084,047 | €1,550,086 | -€533,961 | -25.6% |
| Fixed assets | 21/28 | €8,206 | €6,664 | -€1,542 | -18.8% |
| Tangible fixed assets | 22/27 | €5,206 | €3,664 | -€1,542 | -29.6% |
| Plant, machinery and equipment | 23 | €746 | €94 | -€653 | -87.5% |
| Other tangible fixed assets | 26 | €4,460 | €3,570 | -€890 | -19.9% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €2,075,841 | €1,543,423 | -€532,419 | -25.6% |
| Stocks and contracts in progress | 3 | €118,255 | €106,538 | -€11,717 | -9.9% |
| Stocks | 30/36 | €118,255 | €106,538 | -€11,717 | -9.9% |
| Amounts receivable within one year | 40/41 | €37,753 | €27,877 | -€9,876 | -26.2% |
| Trade receivables | 40 | €37,753 | €27,877 | -€9,876 | -26.2% |
| Current investments | 50/53 | €1,808,473 | €1,118,818 | -€689,655 | -38.1% |
| Cash at bank and in hand | 54/58 | €105,736 | €284,443 | +€178,707 | +169% |
| Deferred charges and accrued income | 490/1 | €5,624 | €5,747 | +€123 | +2.2% |
| Total equity and liabilities | 10/49 | €2,084,047 | €1,550,086 | -€533,961 | -25.6% |
| Equity | 10/15 | €924,576 | €1,180,515 | +€255,939 | +27.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €918,376 | €1,174,315 | +€255,939 | +27.9% |
| Distributable reserves | 133 | €918,376 | €1,174,315 | +€255,939 | +27.9% |
| Amounts payable | 17/49 | €1,159,471 | €369,572 | -€789,900 | -68.1% |
| Amounts payable within one year | 42/48 | €1,157,471 | €367,572 | -€789,900 | -68.2% |
| Trade debts | 44 | €2,892 | €6,039 | +€3,147 | +109% |
| Suppliers | 440/4 | €2,892 | €6,039 | +€3,147 | +109% |
| Taxes, remuneration and social security | 45 | €79,391 | €7,505 | -€71,886 | -90.5% |
| Taxes | 450/3 | €79,391 | €7,505 | -€71,886 | -90.5% |
| Other amounts payable | 47/48 | €1,075,188 | €354,027 | -€721,161 | -67.1% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,154 | €1,542 | -€1,612 | -51.1% |
| Other operating charges | 640/8 | €8,601 | €9,324 | +€723 | +8.4% |
| Gross operating margin | 9900 | €328,968 | €345,597 | +€16,630 | +5.1% |
| Operating profit (loss) | 9901 | €317,213 | €334,731 | +€17,518 | +5.5% |
| Financial income | 75/76B | €54,769 | €43,269 | -€11,500 | -21.0% |
| Recurring financial income | 75 | €54,769 | €43,269 | -€11,500 | -21.0% |
| Financial charges | 65/66B | €65 | €226 | +€161 | +247% |
| Recurring financial charges | 65 | €65 | €226 | +€161 | +247% |
| Profit (loss) for the period before taxes | 9903 | €371,917 | €377,774 | +€5,857 | +1.6% |
| Income taxes | 67/77 | €119,704 | €121,835 | +€2,131 | +1.8% |
| Profit (loss) for the period | 9904 | €252,213 | €255,939 | +€3,726 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €252,213 | €255,939 | +€3,726 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.