EUROPEAN KNEE SOCIETY: 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.
EUROPEAN KNEE SOCIETY
Largest movements
- Receivables within one year +€183,671
up €183,671 (+352.0%), from €52,185 to €235,856
of which Other amounts receivable: +€184,921
- Current investments -€100,000
down €100,000 (-10.0%), from €1.0m to €900,000
- Cash -€98,880
down €98,880 (-35.2%), from €280,998 to €182,118
mainly Receivables within one year (-€183,671) and Net result for the year (-€53,984)
- Deferred charges and accrued income -€32,677
down €32,677 (-21.5%), from €151,680 to €119,004
- Profit (loss) carried forward -€53,984
down €53,984 (-13.9%), from €389,049 to €335,065
- Turnover -€547,226
no longer reported in 2025 (was €547,226)
- Gross operating margin -€292,697
down €292,697, from €234,790 to -€57,907
- Purchases and services +€161,879
up €161,879 (+51.8%), from €312,436 to €474,315
- Financial income -€10,374
down €10,374 (-50.2%), from €20,660 to €10,286
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.
Cash bridge derived
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 | €1,489,940 | €1,438,538 | -€51,402 | -3.4% |
| Fixed assets | 21/28 | €5,077 | €1,561 | -€3,516 | -69.3% |
| Tangible fixed assets | 22/27 | €5,077 | €1,561 | -€3,516 | -69.3% |
| Plant, machinery and equipment | 23 | €5,077 | €1,561 | -€3,516 | -69.3% |
| Current assets | 29/58 | €1,484,863 | €1,436,977 | -€47,886 | -3.2% |
| Amounts receivable within one year | 40/41 | €52,185 | €235,856 | +€183,671 | +352.0% |
| Trade receivables | 40 | €1,250 | - | -€1,250 | |
| Other amounts receivable | 41 | €50,935 | €235,856 | +€184,921 | +363.1% |
| Current investments | 50/53 | €1,000,000 | €900,000 | -€100,000 | -10.0% |
| Cash at bank and in hand | 54/58 | €280,998 | €182,118 | -€98,880 | -35.2% |
| Deferred charges and accrued income | 490/1 | €151,680 | €119,004 | -€32,677 | -21.5% |
| Total equity and liabilities | 10/49 | €1,489,940 | €1,438,538 | -€51,402 | -3.4% |
| Equity | 10/15 | €1,389,049 | €1,335,065 | -€53,984 | -3.9% |
| Reserves | 13 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €389,049 | €335,065 | -€53,984 | -13.9% |
| Amounts payable | 17/49 | €100,892 | €103,473 | +€2,582 | +2.6% |
| Amounts payable within one year | 42/48 | €100,892 | €103,473 | +€2,582 | +2.6% |
| Trade debts | 44 | €100,892 | €103,473 | +€2,582 | +2.6% |
| Suppliers | 440/4 | €100,892 | €103,473 | +€2,582 | +2.6% |
| Turnover | 70 | €547,226 | - | -€547,226 | |
| Goods, raw materials, services and sundry goods | 60/61 | €312,436 | €474,315 | +€161,879 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,516 | €3,516 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,625 | €2,315 | +€690 | +42.4% |
| Gross operating margin | 9900 | €234,790 | -€57,907 | -€292,697 | |
| Operating profit (loss) | 9901 | €229,649 | -€63,738 | -€293,387 | |
| Financial income | 75/76B | €20,660 | €10,286 | -€10,374 | -50.2% |
| Recurring financial income | 75 | €20,660 | €10,286 | -€10,374 | -50.2% |
| Financial charges | 65/66B | €1,248 | €532 | -€716 | -57.4% |
| Recurring financial charges | 65 | €1,248 | €532 | -€716 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €249,062 | -€53,984 | -€303,046 | |
| Profit (loss) for the period | 9904 | €249,062 | -€53,984 | -€303,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €249,062 | -€53,984 | -€303,046 |
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 10 October 2026 via checked.be.