K-nopy: 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-nopy
Largest movements
- Receivables within one year -€5,905
down €5,905 (-59.8%), from €9,882 to €3,977
of which Trade receivables: -€9,513
- Cash +€5,798
up €5,798 (+56.2%), from €10,320 to €16,118
mainly Net result for the year (+€12,685) and Receivables within one year (+€5,905)
- Tangible fixed assets -€2,994
no longer reported in 2025 (was €2,994)
- Deferred charges and accrued income +€461
new in 2025: €461
- Debts after one year -€16,000
no longer reported in 2025 (was €16,000)
- Profit (loss) carried forward +€12,685
up €12,685 (+79.3%), from -€15,996 to -€3,311
- Current portion of long-term debt -€1,403
no longer reported in 2025 (was €1,403)
- Tax, wage and social debts +€1,084
up €1,084 (+153%), from €709 to €1,793
of which Remuneration and social security: +€1,503
- Trade debts +€992
up €992 (+163%), from €610 to €1,602
- Gross operating margin +€9,031
up €9,031 (+123%), from €7,351 to €16,382
- Depreciation -€3,078
down €3,078 (-50.7%), from €6,072 to €2,994
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 | €23,196 | €20,556 | -€2,640 | -11.4% |
| Fixed assets | 21/28 | €2,994 | - | -€2,994 | |
| Tangible fixed assets | 22/27 | €2,994 | - | -€2,994 | |
| Furniture and vehicles | 24 | €2,994 | - | -€2,994 | |
| Current assets | 29/58 | €20,202 | €20,556 | +€354 | +1.8% |
| Amounts receivable within one year | 40/41 | €9,882 | €3,977 | -€5,905 | -59.8% |
| Trade receivables | 40 | €9,876 | €363 | -€9,513 | -96.3% |
| Other amounts receivable | 41 | €6 | €3,614 | +€3,608 | +62,104% |
| Cash at bank and in hand | 54/58 | €10,320 | €16,118 | +€5,798 | +56.2% |
| Deferred charges and accrued income | 490/1 | - | €461 | +€461 | |
| Total equity and liabilities | 10/49 | €23,196 | €20,556 | -€2,640 | -11.4% |
| Equity | 10/15 | €4,464 | €17,149 | +€12,685 | +284% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,996 | -€3,311 | +€12,685 | +79.3% |
| Amounts payable | 17/49 | €18,732 | €3,407 | -€15,325 | -81.8% |
| Amounts payable after more than one year | 17 | €16,000 | - | -€16,000 | |
| Other amounts payable | 178/9 | €16,000 | - | -€16,000 | |
| Amounts payable within one year | 42/48 | €2,722 | €3,395 | +€673 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €1,403 | - | -€1,403 | |
| Trade debts | 44 | €610 | €1,602 | +€992 | +163% |
| Suppliers | 440/4 | €610 | €1,602 | +€992 | +163% |
| Taxes, remuneration and social security | 45 | €709 | €1,793 | +€1,084 | +153% |
| Taxes | 450/3 | €709 | €290 | -€419 | -59.1% |
| Remuneration and social security | 454/9 | - | €1,503 | +€1,503 | |
| Accrued charges and deferred income | 492/3 | €10 | €12 | +€2 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,072 | €2,994 | -€3,078 | -50.7% |
| Other operating charges | 640/8 | €536 | €548 | +€12 | +2.3% |
| Gross operating margin | 9900 | €7,351 | €16,382 | +€9,031 | +123% |
| Operating profit (loss) | 9901 | €743 | €12,839 | +€12,096 | +1,628% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6,000% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6,000% |
| Financial charges | 65/66B | €157 | €155 | -€2 | -1.0% |
| Recurring financial charges | 65 | €157 | €155 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €586 | €12,685 | +€12,098 | +2,063% |
| Profit (loss) for the period | 9904 | €586 | €12,685 | +€12,098 | +2,063% |
| Profit (loss) for the period to be appropriated | 9905 | €586 | €12,685 | +€12,098 | +2,063% |
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 14 October 2026 via checked.be.