FKnight: 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.
FKnight
Largest movements
- Receivables within one year -€28,035
down €28,035 (-37.5%), from €74,691 to €46,656
of which Trade receivables: -€28,034
- Tangible fixed assets -€4,559
down €4,559 (-4.5%), from €101,409 to €96,849
of which Furniture and vehicles: -€4,940
- Profit (loss) carried forward -€95,186
new in 2024: -€95,186
- Short-term financial debts +€30,415
up €30,415 (+163.5%), from €18,608 to €49,022
- Trade debts +€23,999
up €23,999 (+79.3%), from €30,281 to €54,280
- Tax, wage and social debts +€9,029
up €9,029 (+32.0%), from €28,216 to €37,244
- Debts after one year -€6,381
down €6,381 (-17.1%), from €37,300 to €30,919
- Gross operating margin -€115,913
down €115,913, from €50,831 to -€65,082
- Taxes -€10,046
down €10,046 (-95.1%), from €10,564 to €518
- Financial charges +€3,149
up €3,149 (+49.3%), from €6,382 to €9,531
- Other operating charges +€3,075
up €3,075 (+124.2%), from €2,475 to €5,550
- Depreciation +€2,690
up €2,690 (+20.1%), from €13,413 to €16,103
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,149 | €179,795 | -€34,354 | -16.0% |
| Fixed assets | 21/28 | €101,849 | €97,289 | -€4,559 | -4.5% |
| Tangible fixed assets | 22/27 | €101,409 | €96,849 | -€4,559 | -4.5% |
| Furniture and vehicles | 24 | €21,097 | €16,157 | -€4,940 | -23.4% |
| Other tangible fixed assets | 26 | €80,312 | €80,693 | +€381 | +0.5% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €112,301 | €82,506 | -€29,795 | -26.5% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,691 | €46,656 | -€28,035 | -37.5% |
| Trade receivables | 40 | €74,652 | €46,619 | -€28,034 | -37.6% |
| Other amounts receivable | 41 | €39 | €38 | -€1 | -3.6% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €2,609 | €850 | -€1,760 | -67.4% |
| Total equity and liabilities | 10/49 | €214,149 | €179,795 | -€34,354 | -16.0% |
| Equity | 10/15 | €61,000 | -€34,186 | -€95,186 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,000 | €56,000 | = | 0.0% |
| Distributable reserves | 133 | €56,000 | €56,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€95,186 | -€95,186 | |
| Amounts payable | 17/49 | €153,149 | €213,981 | +€60,832 | +39.7% |
| Amounts payable after more than one year | 17 | €37,300 | €30,919 | -€6,381 | -17.1% |
| Financial debts | 170/4 | €37,300 | €30,919 | -€6,381 | -17.1% |
| Amounts payable within one year | 42/48 | €115,849 | €183,062 | +€67,213 | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €38,745 | €38,203 | -€542 | -1.4% |
| Financial debts | 43 | €18,608 | €49,022 | +€30,415 | +163.5% |
| Credit institutions | 430/8 | €18,608 | €49,022 | +€30,415 | +163.5% |
| Trade debts | 44 | €30,281 | €54,280 | +€23,999 | +79.3% |
| Suppliers | 440/4 | €30,281 | €54,280 | +€23,999 | +79.3% |
| Taxes, remuneration and social security | 45 | €28,216 | €37,244 | +€9,029 | +32.0% |
| Taxes | 450/3 | €28,216 | €37,244 | +€9,029 | +32.0% |
| Other amounts payable | 47/48 | €0 | €4,312 | +€4,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,413 | €16,103 | +€2,690 | +20.1% |
| Other operating charges | 640/8 | €2,475 | €5,550 | +€3,075 | +124.2% |
| Gross operating margin | 9900 | €50,831 | -€65,082 | -€115,913 | |
| Operating profit (loss) | 9901 | €34,943 | -€86,735 | -€121,677 | |
| Financial income | 75/76B | €505 | €1,597 | +€1,092 | +216.2% |
| Recurring financial income | 75 | €505 | €1,597 | +€1,092 | +216.2% |
| Financial charges | 65/66B | €6,382 | €9,531 | +€3,149 | +49.3% |
| Recurring financial charges | 65 | €6,382 | €9,531 | +€3,149 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | €29,066 | -€94,668 | -€123,734 | |
| Income taxes | 67/77 | €10,564 | €518 | -€10,046 | -95.1% |
| Profit (loss) for the period | 9904 | €18,501 | -€95,186 | -€113,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,501 | -€95,186 | -€113,688 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.