EKNOWFIN: 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.
EKNOWFIN
Largest movements
- Tangible fixed assets -€24,961
down €24,961 (-12.0%), from €207,592 to €182,631
of which Furniture and vehicles: -€15,936
- Receivables within one year -€12,417
down €12,417 (-74.7%), from €16,633 to €4,216
of which Other amounts receivable: -€12,417
- Debts after one year -€22,969
down €22,969 (-39.2%), from €58,607 to €35,638
- Tax, wage and social debts -€14,893
down €14,893 (-64.0%), from €23,254 to €8,360
- Other debts +€8,982
new in 2025: €8,982
- Current portion of long-term debt -€5,153
down €5,153 (-18.3%), from €28,123 to €22,969
- Profit (loss) carried forward -€2,635
down €2,635 (-3.8%), from €69,952 to €67,317
- Gross operating margin -€46,228
down €46,228 (-56.3%), from €82,183 to €35,954
- Taxes -€13,742
down €13,742 (-94.2%), from €14,595 to €853
- Depreciation -€3,144
down €3,144 (-8.5%), from €36,863 to €33,718
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 | €225,485 | €189,191 | -€36,294 | -16.1% |
| Fixed assets | 21/28 | €207,592 | €182,631 | -€24,961 | -12.0% |
| Tangible fixed assets | 22/27 | €207,592 | €182,631 | -€24,961 | -12.0% |
| Land and buildings | 22 | €50,302 | €48,675 | -€1,627 | -3.2% |
| Furniture and vehicles | 24 | €45,880 | €29,944 | -€15,936 | -34.7% |
| Other tangible fixed assets | 26 | €111,409 | €104,011 | -€7,398 | -6.6% |
| Current assets | 29/58 | €17,893 | €6,560 | -€11,333 | -63.3% |
| Amounts receivable within one year | 40/41 | €16,633 | €4,216 | -€12,417 | -74.7% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €12,633 | €216 | -€12,417 | -98.3% |
| Cash at bank and in hand | 54/58 | €944 | €335 | -€609 | -64.5% |
| Deferred charges and accrued income | 490/1 | €316 | €2,010 | +€1,694 | +536% |
| Total equity and liabilities | 10/49 | €225,485 | €189,191 | -€36,294 | -16.1% |
| Equity | 10/15 | €115,454 | €113,228 | -€2,226 | -1.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €26,952 | €27,361 | +€409 | +1.5% |
| Non-distributable reserves | 130/1 | €901 | €901 | = | 0.0% |
| Reserves not available under the articles | 1311 | €901 | €901 | = | 0.0% |
| Distributable reserves | 133 | €26,051 | €26,461 | +€409 | +1.6% |
| Profit (loss) carried forward | 14 | €69,952 | €67,317 | -€2,635 | -3.8% |
| Amounts payable | 17/49 | €110,031 | €75,963 | -€34,068 | -31.0% |
| Amounts payable after more than one year | 17 | €58,607 | €35,638 | -€22,969 | -39.2% |
| Financial debts | 170/4 | €58,607 | €35,638 | -€22,969 | -39.2% |
| Amounts payable within one year | 42/48 | €51,410 | €40,320 | -€11,090 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €28,123 | €22,969 | -€5,153 | -18.3% |
| Trade debts | 44 | €34 | €9 | -€25 | -73.8% |
| Suppliers | 440/4 | €34 | €9 | -€25 | -73.8% |
| Taxes, remuneration and social security | 45 | €23,254 | €8,360 | -€14,893 | -64.0% |
| Taxes | 450/3 | €23,254 | €8,360 | -€14,893 | -64.0% |
| Other amounts payable | 47/48 | - | €8,982 | +€8,982 | |
| Accrued charges and deferred income | 492/3 | €14 | €5 | -€8 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,863 | €33,718 | -€3,144 | -8.5% |
| Other operating charges | 640/8 | €631 | €400 | -€231 | -36.7% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €82,183 | €35,954 | -€46,228 | -56.3% |
| Operating profit (loss) | 9901 | €44,689 | €1,836 | -€42,853 | -95.9% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €4,087 | €3,619 | -€469 | -11.5% |
| Recurring financial charges | 65 | €4,087 | €3,619 | -€469 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €40,646 | -€1,782 | -€42,428 | |
| Income taxes | 67/77 | €14,595 | €853 | -€13,742 | -94.2% |
| Profit (loss) for the period | 9904 | €26,051 | -€2,635 | -€28,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,051 | -€2,635 | -€28,687 |
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 29 October 2026 via checked.be.