DE KNOP DIRK: 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 DIRK
Largest movements
- Tangible fixed assets -€22,347
down €22,347 (-4.4%), from €507,919 to €485,572
of which Land and buildings: -€15,226
- Receivables within one year -€11,829
down €11,829 (-5.7%), from €206,437 to €194,608
of which Other amounts receivable: -€10,496
- Debts after one year -€52,476
down €52,476 (-20.0%), from €262,840 to €210,364
- Trade debts +€50,281
up €50,281 (+77.5%), from €64,919 to €115,200
- Tax, wage and social debts -€27,897
down €27,897 (-43.4%), from €64,275 to €36,378
of which Taxes: -€22,251
- Advances received -€9,539
down €9,539 (-37.7%), from €25,325 to €15,787
- Reserves +€8,550
up €8,550 (+4.1%), from €206,960 to €215,510
of which Distributable reserves: +€8,550
- Staff costs +€26,429
up €26,429 (+21.7%), from €121,874 to €148,303
- Gross operating margin +€21,973
up €21,973 (+10.8%), from €202,862 to €224,835
- Other operating charges +€10,409
up €10,409 (+230%), from €4,526 to €14,934
- Financial income -€2,883
down €2,883 (-99.8%), from €2,887 to €4
of which Non-recurring financial income: -€2,877
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 | €782,182 | €747,066 | -€35,116 | -4.5% |
| Fixed assets | 21/28 | €507,919 | €485,572 | -€22,347 | -4.4% |
| Tangible fixed assets | 22/27 | €507,919 | €485,572 | -€22,347 | -4.4% |
| Land and buildings | 22 | €481,604 | €466,379 | -€15,226 | -3.2% |
| Plant, machinery and equipment | 23 | €26,179 | €19,193 | -€6,986 | -26.7% |
| Furniture and vehicles | 24 | €135 | - | -€135 | |
| Current assets | 29/58 | €274,263 | €261,495 | -€12,769 | -4.7% |
| Stocks and contracts in progress | 3 | €4,391 | €3,050 | -€1,341 | -30.5% |
| Stocks | 30/36 | €4,391 | €3,050 | -€1,341 | -30.5% |
| Amounts receivable within one year | 40/41 | €206,437 | €194,608 | -€11,829 | -5.7% |
| Trade receivables | 40 | €32,352 | €31,019 | -€1,333 | -4.1% |
| Other amounts receivable | 41 | €174,085 | €163,588 | -€10,496 | -6.0% |
| Cash at bank and in hand | 54/58 | €50,539 | €52,010 | +€1,470 | +2.9% |
| Deferred charges and accrued income | 490/1 | €12,896 | €11,827 | -€1,069 | -8.3% |
| Total equity and liabilities | 10/49 | €782,182 | €747,066 | -€35,116 | -4.5% |
| Equity | 10/15 | €301,306 | €309,859 | +€8,554 | +2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €206,960 | €215,510 | +€8,550 | +4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €205,100 | €213,650 | +€8,550 | +4.2% |
| Profit (loss) carried forward | 14 | €88,146 | €88,149 | +€4 | 0.0% |
| Amounts payable | 17/49 | €480,876 | €437,207 | -€43,669 | -9.1% |
| Amounts payable after more than one year | 17 | €262,840 | €210,364 | -€52,476 | -20.0% |
| Financial debts | 170/4 | €262,840 | €210,364 | -€52,476 | -20.0% |
| Amounts payable within one year | 42/48 | €214,675 | €225,670 | +€10,995 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €60,156 | €58,306 | -€1,850 | -3.1% |
| Trade debts | 44 | €64,919 | €115,200 | +€50,281 | +77.5% |
| Suppliers | 440/4 | €64,919 | €115,200 | +€50,281 | +77.5% |
| Advances received on contracts in progress | 46 | €25,325 | €15,787 | -€9,539 | -37.7% |
| Taxes, remuneration and social security | 45 | €64,275 | €36,378 | -€27,897 | -43.4% |
| Taxes | 450/3 | €44,225 | €21,974 | -€22,251 | -50.3% |
| Remuneration and social security | 454/9 | €20,050 | €14,404 | -€5,646 | -28.2% |
| Accrued charges and deferred income | 492/3 | €3,362 | €1,173 | -€2,189 | -65.1% |
| Remuneration, social security and pensions | 62 | €121,874 | €148,303 | +€26,429 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,297 | €22,347 | -€1,951 | -8.0% |
| Other operating charges | 640/8 | €4,526 | €14,934 | +€10,409 | +230% |
| Gross operating margin | 9900 | €202,862 | €224,835 | +€21,973 | +10.8% |
| Operating profit (loss) | 9901 | €52,165 | €39,251 | -€12,914 | -24.8% |
| Financial income | 75/76B | €2,887 | €4 | -€2,883 | -99.8% |
| Recurring financial income | 75 | €10 | €4 | -€5 | -55.1% |
| Non-recurring financial income | 76B | €2,877 | - | -€2,877 | |
| Financial charges | 65/66B | €21,462 | €22,926 | +€1,464 | +6.8% |
| Recurring financial charges | 65 | €21,462 | €22,926 | +€1,464 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €33,590 | €16,330 | -€17,261 | -51.4% |
| Income taxes | 67/77 | €9,087 | €7,776 | -€1,311 | -14.4% |
| Profit (loss) for the period | 9904 | €24,503 | €8,554 | -€15,950 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,503 | €8,554 | -€15,950 | -65.1% |
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 16 October 2026 via checked.be.