KNAP ARCHITECTEN: 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.
KNAP ARCHITECTEN
Largest movements
- Cash +€4,961
up €4,961 (+32.2%), from €15,392 to €20,353
mainly Other debts (+€32,452) and Net result for the year (+€5,244)
- Financial fixed assets +€2,000
up €2,000 (+533%), from €375 to €2,375
- Receivables within one year +€1,674
up €1,674 (+6.9%), from €24,209 to €25,883
of which Other amounts receivable: +€6,668
- Tangible fixed assets -€649
down €649 (-94.5%), from €687 to €38
- Other debts +€32,452
new in 2025: €32,452
- Reserves -€27,208
down €27,208 (-74.4%), from €36,564 to €9,357
- Trade debts +€4,660
up €4,660 (+1,884%), from €247 to €4,908
- Tax, wage and social debts -€1,596
down €1,596 (-71.7%), from €2,226 to €630
- Gross operating margin +€9,349
up €9,349, from -€2,194 to €7,154
- Other operating charges -€392
down €392 (-33.6%), from €1,167 to €775
- Taxes +€297
up €297, from €0 to €297
- Depreciation -€117
down €117 (-15.2%), from €766 to €649
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 | €42,338 | €50,646 | +€8,308 | +19.6% |
| Fixed assets | 21/28 | €1,062 | €2,413 | +€1,351 | +127% |
| Tangible fixed assets | 22/27 | €687 | €38 | -€649 | -94.5% |
| Furniture and vehicles | 24 | €687 | €38 | -€649 | -94.5% |
| Financial fixed assets | 28 | €375 | €2,375 | +€2,000 | +533% |
| Current assets | 29/58 | €41,276 | €48,233 | +€6,957 | +16.9% |
| Amounts receivable within one year | 40/41 | €24,209 | €25,883 | +€1,674 | +6.9% |
| Trade receivables | 40 | €8,591 | €3,597 | -€4,994 | -58.1% |
| Other amounts receivable | 41 | €15,618 | €22,286 | +€6,668 | +42.7% |
| Cash at bank and in hand | 54/58 | €15,392 | €20,353 | +€4,961 | +32.2% |
| Deferred charges and accrued income | 490/1 | €1,675 | €1,997 | +€322 | +19.2% |
| Total equity and liabilities | 10/49 | €42,338 | €50,646 | +€8,308 | +19.6% |
| Equity | 10/15 | €39,864 | €12,657 | -€27,208 | -68.3% |
| Contributions | 10/11 | €3,300 | €3,300 | = | 0.0% |
| Reserves | 13 | €36,564 | €9,357 | -€27,208 | -74.4% |
| Distributable reserves | 133 | €36,564 | €9,357 | -€27,208 | -74.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,474 | €37,989 | +€35,516 | +1,436% |
| Amounts payable within one year | 42/48 | €2,474 | €37,989 | +€35,516 | +1,436% |
| Trade debts | 44 | €247 | €4,908 | +€4,660 | +1,884% |
| Suppliers | 440/4 | €247 | €4,908 | +€4,660 | +1,884% |
| Taxes, remuneration and social security | 45 | €2,226 | €630 | -€1,596 | -71.7% |
| Taxes | 450/3 | €2,226 | €630 | -€1,596 | -71.7% |
| Other amounts payable | 47/48 | - | €32,452 | +€32,452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €649 | -€117 | -15.2% |
| Other operating charges | 640/8 | €1,167 | €775 | -€392 | -33.6% |
| Gross operating margin | 9900 | -€2,194 | €7,154 | +€9,349 | |
| Operating profit (loss) | 9901 | -€4,127 | €5,731 | +€9,857 | |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €167 | €195 | +€28 | +16.5% |
| Recurring financial charges | 65 | €167 | €195 | +€28 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,294 | €5,542 | +€9,836 | |
| Income taxes | 67/77 | €0 | €297 | +€297 | |
| Profit (loss) for the period | 9904 | -€4,294 | €5,244 | +€9,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,294 | €5,244 | +€9,538 |
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 24 October 2026 via checked.be.