KMN Knee Surgery: 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.
KMN Knee Surgery
Largest movements
- Cash +€34,549
up €34,549 (+50.2%), from €68,877 to €103,427
mainly Net result for the year (+€311,622) and Tax, wage and social debts (+€15,409)
- Deferred charges and accrued income +€14,061
up €14,061 (+10.4%), from €135,689 to €149,750
- Receivables after one year +€10,500
up €10,500 (+6.9%), from €152,000 to €162,500
- Profit (loss) carried forward +€38,681
up €38,681 (+9.0%), from €429,203 to €467,884
- Tax, wage and social debts +€15,409
up €15,409 (+24.3%), from €63,436 to €78,845
of which Taxes: +€13,027
- Gross operating margin +€41,709
up €41,709 (+10.4%), from €401,285 to €442,994
- Depreciation -€25,792
down €25,792 (-86.2%), from €29,925 to €4,132
- Taxes +€20,298
up €20,298 (+23.6%), from €86,023 to €106,321
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 | €551,123 | €606,119 | +€54,996 | +10.0% |
| Fixed assets | 21/28 | €19,259 | €18,880 | -€379 | -2.0% |
| Intangible fixed assets | 21 | €64 | €0 | -€64 | -100% |
| Tangible fixed assets | 22/27 | €19,195 | €18,880 | -€315 | -1.6% |
| Plant, machinery and equipment | 23 | €2,432 | €1,395 | -€1,036 | -42.6% |
| Furniture and vehicles | 24 | €3,514 | €4,569 | +€1,054 | +30.0% |
| Other tangible fixed assets | 26 | €13,249 | €12,916 | -€333 | -2.5% |
| Current assets | 29/58 | €531,864 | €587,239 | +€55,374 | +10.4% |
| Amounts receivable after more than one year | 29 | €152,000 | €162,500 | +€10,500 | +6.9% |
| Other amounts receivable | 291 | €152,000 | €162,500 | +€10,500 | +6.9% |
| Amounts receivable within one year | 40/41 | €175,298 | €171,562 | -€3,736 | -2.1% |
| Other amounts receivable | 41 | €175,298 | €171,562 | -€3,736 | -2.1% |
| Cash at bank and in hand | 54/58 | €68,877 | €103,427 | +€34,549 | +50.2% |
| Deferred charges and accrued income | 490/1 | €135,689 | €149,750 | +€14,061 | +10.4% |
| Total equity and liabilities | 10/49 | €551,123 | €606,119 | +€54,996 | +10.0% |
| Equity | 10/15 | €449,663 | €488,344 | +€38,681 | +8.6% |
| Contributions | 10/11 | €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 | €429,203 | €467,884 | +€38,681 | +9.0% |
| Amounts payable | 17/49 | €101,460 | €117,775 | +€16,315 | +16.1% |
| Amounts payable within one year | 42/48 | €101,460 | €117,775 | +€16,315 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €35,394 | €35,206 | -€188 | -0.5% |
| Trade debts | 44 | €2,630 | €3,724 | +€1,094 | +41.6% |
| Suppliers | 440/4 | €2,630 | €3,724 | +€1,094 | +41.6% |
| Taxes, remuneration and social security | 45 | €63,436 | €78,845 | +€15,409 | +24.3% |
| Taxes | 450/3 | €59,399 | €72,425 | +€13,027 | +21.9% |
| Remuneration and social security | 454/9 | €4,038 | €6,420 | +€2,382 | +59.0% |
| Remuneration, social security and pensions | 62 | €28,939 | €27,467 | -€1,472 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,925 | €4,132 | -€25,792 | -86.2% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €401,285 | €442,994 | +€41,709 | +10.4% |
| Operating profit (loss) | 9901 | €341,523 | €410,467 | +€68,944 | +20.2% |
| Financial income | 75/76B | €5,597 | €9,294 | +€3,697 | +66.1% |
| Recurring financial income | 75 | €5,597 | €9,294 | +€3,697 | +66.1% |
| Financial charges | 65/66B | €2,538 | €1,817 | -€721 | -28.4% |
| Recurring financial charges | 65 | €2,538 | €1,817 | -€721 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €344,582 | €417,944 | +€73,361 | +21.3% |
| Income taxes | 67/77 | €86,023 | €106,321 | +€20,298 | +23.6% |
| Profit (loss) for the period | 9904 | €258,559 | €311,622 | +€53,063 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €258,559 | €311,622 | +€53,063 | +20.5% |
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 30 October 2026 via checked.be.