K,N&K: 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.
K,N&K
Largest movements
- Cash -€10,903
down €10,903 (-65.9%), from €16,537 to €5,634
mainly Other debts (-€9,436) and Net result for the year (-€1,480)
- Other debts -€9,436
down €9,436 (-66.8%), from €14,121 to €4,685
- Profit (loss) carried forward -€1,480
down €1,480 (-8.0%), from -€18,488 to -€19,968
- Other operating charges +€749
new in 2025: €749
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 | €16,576 | €5,674 | -€10,902 | -65.8% |
| Current assets | 29/58 | €16,576 | €5,674 | -€10,902 | -65.8% |
| Cash at bank and in hand | 54/58 | €16,537 | €5,634 | -€10,903 | -65.9% |
| Deferred charges and accrued income | 490/1 | €39 | €40 | +€1 | +1.7% |
| Total equity and liabilities | 10/49 | €16,576 | €5,674 | -€10,902 | -65.8% |
| Equity | 10/15 | €1,972 | €492 | -€1,480 | -75.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,488 | -€19,968 | -€1,480 | -8.0% |
| Amounts payable | 17/49 | €14,604 | €5,182 | -€9,422 | -64.5% |
| Amounts payable within one year | 42/48 | €14,604 | €5,182 | -€9,422 | -64.5% |
| Trade debts | 44 | €483 | €496 | +€13 | +2.7% |
| Suppliers | 440/4 | €483 | €496 | +€13 | +2.7% |
| Other amounts payable | 47/48 | €14,121 | €4,685 | -€9,436 | -66.8% |
| Non-recurring operating income | 76A | €38 | - | -€38 | |
| Other operating charges | 640/8 | - | €749 | +€749 | |
| Gross operating margin | 9900 | -€709 | -€711 | -€2 | -0.3% |
| Operating profit (loss) | 9901 | -€709 | -€1,460 | -€752 | -106% |
| Financial charges | 65/66B | €25 | €20 | -€6 | -22.5% |
| Recurring financial charges | 65 | €25 | €20 | -€6 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€734 | -€1,480 | -€746 | -102% |
| Profit (loss) for the period | 9904 | -€734 | -€1,480 | -€746 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€734 | -€1,480 | -€746 | -102% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.