DE KNOP CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€187,726
up €187,726 (+4,920%), from €3,816 to €191,541
of which Other tangible fixed assets: +€172,973
- Receivables within one year -€53,370
down €53,370 (-33.1%), from €161,218 to €107,848
of which Other amounts receivable: -€113,217
- Cash +€3,246
new in 2025: €3,246
mainly Trade debts (+€91,058) and Other debts (+€68,819)
- Trade debts +€91,058
up €91,058 (+23,508%), from €387 to €91,445
- Other debts +€68,819
new in 2025: €68,819
- Tax, wage and social debts -€48,674
down €48,674 (-74.9%), from €65,000 to €16,326
- Reserves +€32,917
up €32,917 (+42.1%), from €78,230 to €111,146
- Short-term financial debts -€4,589
no longer reported in 2025 (was €4,589)
- Other operating charges -€155,806
down €155,806 (-99.7%), from €156,206 to €400
- Gross operating margin +€39,133
up €39,133, from -€607 to €38,526
- Financial income -€6,069
down €6,069 (-83.5%), from €7,272 to €1,203
- Taxes +€3,714
new in 2025: €3,714
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 | €165,033 | €302,635 | +€137,602 | +83.4% |
| Fixed assets | 21/28 | €3,816 | €191,541 | +€187,726 | +4,920% |
| Tangible fixed assets | 22/27 | €3,816 | €191,541 | +€187,726 | +4,920% |
| Furniture and vehicles | 24 | - | €14,753 | +€14,753 | |
| Other tangible fixed assets | 26 | €3,816 | €176,789 | +€172,973 | +4,533% |
| Current assets | 29/58 | €161,218 | €111,094 | -€50,124 | -31.1% |
| Amounts receivable within one year | 40/41 | €161,218 | €107,848 | -€53,370 | -33.1% |
| Trade receivables | 40 | €48,000 | €107,848 | +€59,847 | +125% |
| Other amounts receivable | 41 | €113,217 | - | -€113,217 | |
| Cash at bank and in hand | 54/58 | - | €3,246 | +€3,246 | |
| Total equity and liabilities | 10/49 | €165,033 | €302,635 | +€137,602 | +83.4% |
| Equity | 10/15 | €90,630 | €123,546 | +€32,917 | +36.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,230 | €111,146 | +€32,917 | +42.1% |
| Distributable reserves | 133 | €78,230 | €111,146 | +€32,917 | +42.1% |
| Amounts payable | 17/49 | €74,404 | €179,089 | +€104,685 | +141% |
| Amounts payable within one year | 42/48 | €69,976 | €176,589 | +€106,613 | +152% |
| Financial debts | 43 | €4,589 | - | -€4,589 | |
| Other loans | 439 | €4,589 | - | -€4,589 | |
| Trade debts | 44 | €387 | €91,445 | +€91,058 | +23,508% |
| Suppliers | 440/4 | €387 | €91,445 | +€91,058 | +23,508% |
| Taxes, remuneration and social security | 45 | €65,000 | €16,326 | -€48,674 | -74.9% |
| Taxes | 450/3 | €65,000 | €16,326 | -€48,674 | -74.9% |
| Other amounts payable | 47/48 | - | €68,819 | +€68,819 | |
| Accrued charges and deferred income | 492/3 | €4,428 | €2,500 | -€1,928 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,742 | €2,077 | +€335 | +19.2% |
| Other operating charges | 640/8 | €156,206 | €400 | -€155,806 | -99.7% |
| Gross operating margin | 9900 | -€607 | €38,526 | +€39,133 | |
| Operating profit (loss) | 9901 | -€158,555 | €36,050 | +€194,604 | |
| Financial income | 75/76B | €7,272 | €1,203 | -€6,069 | -83.5% |
| Recurring financial income | 75 | €7,272 | €1,203 | -€6,069 | -83.5% |
| Financial charges | 65/66B | €961 | €622 | -€339 | -35.3% |
| Recurring financial charges | 65 | €961 | €622 | -€339 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€152,244 | €36,631 | +€188,874 | |
| Income taxes | 67/77 | - | €3,714 | +€3,714 | |
| Profit (loss) for the period | 9904 | -€152,244 | €32,917 | +€185,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€152,244 | €32,917 | +€185,160 |
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 27 October 2026 via checked.be.