IKNOSE: 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.
IKNOSE
Largest movements
- Tangible fixed assets +€21,820
up €21,820 (+275%), from €7,925 to €29,745
- Intangible fixed assets -€12,825
down €12,825 (-16.7%), from €76,925 to €64,100
- Receivables within one year -€1,728
down €1,728 (-27.5%), from €6,274 to €4,546
of which Trade receivables: -€2,417
- Cash +€1,061
up €1,061 (+17,111%), from €6 to €1,067
mainly Depreciation (+€19,773) and Other debts (+€9,463)
- Debts after one year -€14,418
down €14,418 (-28.3%), from €50,991 to €36,573
- Other debts +€9,463
new in 2025: €9,463
- Profit (loss) carried forward +€8,728
up €8,728 (+68.3%), from -€12,783 to -€4,055
- Trade debts +€7,244
up €7,244 (+175%), from €4,137 to €11,381
- Current portion of long-term debt -€4,716
down €4,716 (-25.7%), from €18,380 to €13,663
- Gross operating margin +€30,844
up €30,844 (+641%), from €4,813 to €35,657
- Depreciation +€18,175
up €18,175 (+1,138%), from €1,598 to €19,773
- Other operating charges +€3,987
up €3,987 (+754%), from €528 to €4,515
- Financial charges +€380
up €380 (+17.3%), from €2,195 to €2,575
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 | €97,130 | €105,458 | +€8,328 | +8.6% |
| Fixed assets | 21/28 | €84,850 | €93,845 | +€8,995 | +10.6% |
| Intangible fixed assets | 21 | €76,925 | €64,100 | -€12,825 | -16.7% |
| Tangible fixed assets | 22/27 | €7,925 | €29,745 | +€21,820 | +275% |
| Furniture and vehicles | 24 | €7,925 | €29,745 | +€21,820 | +275% |
| Current assets | 29/58 | €12,280 | €11,613 | -€667 | -5.4% |
| Amounts receivable within one year | 40/41 | €6,274 | €4,546 | -€1,728 | -27.5% |
| Trade receivables | 40 | €6,245 | €3,828 | -€2,417 | -38.7% |
| Other amounts receivable | 41 | €29 | €717 | +€689 | +2,406% |
| Cash at bank and in hand | 54/58 | €6 | €1,067 | +€1,061 | +17,111% |
| Deferred charges and accrued income | 490/1 | €6,000 | €6,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €97,130 | €105,458 | +€8,328 | +8.6% |
| Equity | 10/15 | €1,277 | €10,005 | +€8,728 | +683% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,783 | -€4,055 | +€8,728 | +68.3% |
| Amounts payable | 17/49 | €95,853 | €95,453 | -€400 | -0.4% |
| Amounts payable after more than one year | 17 | €50,991 | €36,573 | -€14,418 | -28.3% |
| Financial debts | 170/4 | €50,991 | €36,573 | -€14,418 | -28.3% |
| Amounts payable within one year | 42/48 | €44,862 | €58,880 | +€14,018 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €18,380 | €13,663 | -€4,716 | -25.7% |
| Financial debts | 43 | €9,353 | €7,735 | -€1,618 | -17.3% |
| Credit institutions | 430/8 | €9,353 | €7,735 | -€1,618 | -17.3% |
| Trade debts | 44 | €4,137 | €11,381 | +€7,244 | +175% |
| Suppliers | 440/4 | €4,137 | €11,381 | +€7,244 | +175% |
| Taxes, remuneration and social security | 45 | €12,992 | €16,638 | +€3,646 | +28.1% |
| Taxes | 450/3 | €12,992 | €16,638 | +€3,646 | +28.1% |
| Other amounts payable | 47/48 | - | €9,463 | +€9,463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,598 | €19,773 | +€18,175 | +1,138% |
| Other operating charges | 640/8 | €528 | €4,515 | +€3,987 | +754% |
| Gross operating margin | 9900 | €4,813 | €35,657 | +€30,844 | +641% |
| Operating profit (loss) | 9901 | €2,687 | €11,369 | +€8,682 | +323% |
| Financial charges | 65/66B | €2,195 | €2,575 | +€380 | +17.3% |
| Recurring financial charges | 65 | €2,195 | €2,575 | +€380 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €491 | €8,793 | +€8,302 | +1,691% |
| Income taxes | 67/77 | €303 | €66 | -€238 | -78.4% |
| Profit (loss) for the period | 9904 | €188 | €8,728 | +€8,540 | +4,547% |
| Profit (loss) for the period to be appropriated | 9905 | €188 | €8,728 | +€8,540 | +4,547% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.