K.NOOK: what changed
Two fiscal 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.NOOK
Largest movements
- Cash -€47,537
down €47,537 (-37.6%), from €126,401 to €78,864
mainly Provisions (-€41,800) and Other debts (-€30,413)
- Tangible fixed assets -€25,432
down €25,432 (-28.7%), from €88,582 to €63,149
of which Leasing and similar rights: -€16,120
- Receivables within one year -€13,107
down €13,107 (-14.6%), from €89,960 to €76,853
of which Trade receivables: -€18,418
- Provisions -€41,800
down €41,800 (-100.0%), from €41,800 to €0
- Other debts -€30,413
down €30,413 (-36.6%), from €83,000 to €52,587
- Tax, wage and social debts -€15,449
down €15,449 (-74.1%), from €20,845 to €5,397
- Debts after one year -€11,577
down €11,577 (-39.1%), from €29,584 to €18,008
- Reserves +€7,997
up €7,997 (+7.3%), from €109,429 to €117,427
- Provisions -€44,122
down €44,122, from €2,322 to -€41,800
- Gross operating margin -€41,080
down €41,080 (-41.3%), from €99,440 to €58,360
- Financial charges +€12,978
up €12,978 (+26.6%), from €48,755 to €61,734
- Taxes -€10,260
down €10,260 (-89.0%), from €11,525 to €1,265
- Other operating charges +€3,366
up €3,366 (+410.0%), from €821 to €4,188
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,623 | €219,216 | -€88,407 | -28.7% |
| Fixed assets | 21/28 | €88,582 | €63,149 | -€25,432 | -28.7% |
| Tangible fixed assets | 22/27 | €88,582 | €63,149 | -€25,432 | -28.7% |
| Plant, machinery and equipment | 23 | €5,613 | €4,928 | -€685 | -12.2% |
| Furniture and vehicles | 24 | €28,004 | €19,376 | -€8,628 | -30.8% |
| Leasing and similar rights | 25 | €54,965 | €38,846 | -€16,120 | -29.3% |
| Current assets | 29/58 | €219,042 | €156,067 | -€62,975 | -28.8% |
| Amounts receivable within one year | 40/41 | €89,960 | €76,853 | -€13,107 | -14.6% |
| Trade receivables | 40 | €88,903 | €70,485 | -€18,418 | -20.7% |
| Other amounts receivable | 41 | €1,057 | €6,369 | +€5,312 | +502.6% |
| Cash at bank and in hand | 54/58 | €126,401 | €78,864 | -€47,537 | -37.6% |
| Deferred charges and accrued income | 490/1 | €2,681 | €350 | -€2,331 | -86.9% |
| Total equity and liabilities | 10/49 | €307,623 | €219,216 | -€88,407 | -28.7% |
| Equity | 10/15 | €115,629 | €123,627 | +€7,997 | +6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €109,429 | €117,427 | +€7,997 | +7.3% |
| Distributable reserves | 133 | €109,429 | €117,427 | +€7,997 | +7.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €41,800 | €0 | -€41,800 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €41,800 | €0 | -€41,800 | -100.0% |
| Other liabilities and charges | 164/5 | €41,800 | €0 | -€41,800 | -100.0% |
| Amounts payable | 17/49 | €150,194 | €95,590 | -€54,604 | -36.4% |
| Amounts payable after more than one year | 17 | €29,584 | €18,008 | -€11,577 | -39.1% |
| Financial debts | 170/4 | €29,584 | €18,008 | -€11,577 | -39.1% |
| Amounts payable within one year | 42/48 | €119,610 | €76,457 | -€43,153 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €11,129 | €11,577 | +€448 | +4.0% |
| Financial debts | 43 | €3,774 | €6,264 | +€2,490 | +66.0% |
| Credit institutions | 430/8 | €3,774 | €6,264 | +€2,490 | +66.0% |
| Trade debts | 44 | €862 | €633 | -€229 | -26.5% |
| Suppliers | 440/4 | €862 | €633 | -€229 | -26.5% |
| Taxes, remuneration and social security | 45 | €20,845 | €5,397 | -€15,449 | -74.1% |
| Taxes | 450/3 | €20,845 | €5,397 | -€15,449 | -74.1% |
| Other amounts payable | 47/48 | €83,000 | €52,587 | -€30,413 | -36.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,125 | +€125 | +12.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,377 | €25,432 | +€1,056 | +4.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,322 | -€41,800 | -€44,122 | |
| Other operating charges | 640/8 | €821 | €4,188 | +€3,366 | +410.0% |
| Gross operating margin | 9900 | €99,440 | €58,360 | -€41,080 | -41.3% |
| Operating profit (loss) | 9901 | €71,921 | €70,540 | -€1,381 | -1.9% |
| Financial income | 75/76B | €571 | €456 | -€115 | -20.1% |
| Recurring financial income | 75 | €571 | €456 | -€115 | -20.1% |
| Financial charges | 65/66B | €48,755 | €61,734 | +€12,978 | +26.6% |
| Recurring financial charges | 65 | €48,755 | €61,734 | +€12,978 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €23,736 | €9,262 | -€14,474 | -61.0% |
| Income taxes | 67/77 | €11,525 | €1,265 | -€10,260 | -89.0% |
| Profit (loss) for the period | 9904 | €12,211 | €7,997 | -€4,213 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,211 | €7,997 | -€4,213 | -34.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.