DE KNOP LUC: 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 LUC
Largest movements
- Tangible fixed assets -€9,627
down €9,627 (-40.3%), from €23,913 to €14,286
- Cash -€5,459
down €5,459 (-87.1%), from €6,265 to €806
mainly Net result for the year (-€13,135) and Trade debts (-€9,121)
- Receivables within one year -€4,617
down €4,617 (-29.0%), from €15,932 to €11,315
of which Trade receivables: -€5,691
- Stocks and contracts -€3,546
no longer reported in 2025 (was €3,546)
- Profit (loss) carried forward -€13,135
down €13,135 (-12.4%), from -€105,827 to -€118,962
- Trade debts -€9,121
down €9,121 (-65.0%), from €14,037 to €4,916
of which Suppliers: -€8,927
- Other debts -€1,086
down €1,086 (-1.2%), from €91,989 to €90,904
- Gross operating margin -€5,975
down €5,975, from €2,665 to -€3,310
- Depreciation +€4,656
up €4,656 (+93.7%), from €4,971 to €9,627
- Other operating charges -€166
down €166 (-87.0%), from €191 to €25
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 | €49,748 | €26,406 | -€23,342 | -46.9% |
| Fixed assets | 21/28 | €23,913 | €14,286 | -€9,627 | -40.3% |
| Tangible fixed assets | 22/27 | €23,913 | €14,286 | -€9,627 | -40.3% |
| Furniture and vehicles | 24 | €23,913 | €14,286 | -€9,627 | -40.3% |
| Current assets | 29/58 | €25,835 | €12,121 | -€13,714 | -53.1% |
| Stocks and contracts in progress | 3 | €3,546 | - | -€3,546 | |
| Stocks | 30/36 | €3,546 | - | -€3,546 | |
| Amounts receivable within one year | 40/41 | €15,932 | €11,315 | -€4,617 | -29.0% |
| Trade receivables | 40 | €8,552 | €2,861 | -€5,691 | -66.5% |
| Other amounts receivable | 41 | €7,380 | €8,454 | +€1,074 | +14.6% |
| Cash at bank and in hand | 54/58 | €6,265 | €806 | -€5,459 | -87.1% |
| Deferred charges and accrued income | 490/1 | €93 | - | -€93 | |
| Total equity and liabilities | 10/49 | €49,748 | €26,406 | -€23,342 | -46.9% |
| Equity | 10/15 | -€56,278 | -€69,413 | -€13,135 | -23.3% |
| Contributions | 10/11 | €35,945 | €35,945 | = | 0.0% |
| Contributions outside capital | 11 | €35,945 | €35,945 | = | 0.0% |
| Other | 1109/19 | €35,945 | €35,945 | = | 0.0% |
| Reserves | 13 | €13,604 | €13,604 | = | 0.0% |
| Distributable reserves | 133 | €13,604 | €13,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,827 | -€118,962 | -€13,135 | -12.4% |
| Amounts payable | 17/49 | €106,026 | €95,819 | -€10,207 | -9.6% |
| Amounts payable within one year | 42/48 | €106,026 | €95,819 | -€10,207 | -9.6% |
| Trade debts | 44 | €14,037 | €4,916 | -€9,121 | -65.0% |
| Suppliers | 440/4 | €13,843 | €4,916 | -€8,927 | -64.5% |
| Bills of exchange payable | 441 | €194 | - | -€194 | |
| Other amounts payable | 47/48 | €91,989 | €90,904 | -€1,086 | -1.2% |
| Non-recurring operating income | 76A | €263 | €3,174 | +€2,912 | +1,109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,971 | €9,627 | +€4,656 | +93.7% |
| Other operating charges | 640/8 | €191 | €25 | -€166 | -87.0% |
| Non-recurring operating charges | 66A | €5 | €3 | -€2 | -42.4% |
| Gross operating margin | 9900 | €2,665 | -€3,310 | -€5,975 | |
| Operating profit (loss) | 9901 | -€2,502 | -€12,964 | -€10,462 | -418% |
| Financial charges | 65/66B | €153 | €170 | +€17 | +11.1% |
| Recurring financial charges | 65 | €153 | €170 | +€17 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,655 | -€13,135 | -€10,479 | -395% |
| Profit (loss) for the period | 9904 | -€2,655 | -€13,135 | -€10,479 | -395% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,655 | -€13,135 | -€10,479 | -395% |
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 20 October 2026 via checked.be.