KNEVELS KATRIEN: 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.
KNEVELS KATRIEN
Largest movements
- Cash -€13,747
down €13,747 (-51.6%), from €26,631 to €12,884
mainly Net result for the year (-€12,519) and Investment in fixed assets (net) (-€4,463)
- Tangible fixed assets +€3,373
up €3,373 (+176%), from €1,918 to €5,291
- Receivables within one year -€2,344
no longer reported in 2025 (was €2,344)
- Deferred charges and accrued income -€1,418
no longer reported in 2025 (was €1,418)
- Profit (loss) carried forward -€12,519
down €12,519 (-535%), from -€2,339 to -€14,858
- Tax, wage and social debts -€1,316
no longer reported in 2025 (was €1,316)
- Turnover -€18,410
down €18,410 (-74.5%), from €24,728 to €6,318
- Gross operating margin -€12,792
down €12,792, from €2,689 to -€10,103
- Purchases and services -€3,004
down €3,004 (-13.6%), from €22,039 to €19,035
- Taxes -€1,316
no longer reported in 2025 (was €1,316)
- Depreciation +€800
up €800 (+276%), from €290 to €1,090
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 | €32,311 | €18,175 | -€14,136 | -43.7% |
| Fixed assets | 21/28 | €1,918 | €5,291 | +€3,373 | +176% |
| Tangible fixed assets | 22/27 | €1,918 | €5,291 | +€3,373 | +176% |
| Furniture and vehicles | 24 | €1,918 | €5,291 | +€3,373 | +176% |
| Current assets | 29/58 | €30,393 | €12,884 | -€17,509 | -57.6% |
| Amounts receivable within one year | 40/41 | €2,344 | - | -€2,344 | |
| Other amounts receivable | 41 | €2,344 | - | -€2,344 | |
| Cash at bank and in hand | 54/58 | €26,631 | €12,884 | -€13,747 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,418 | - | -€1,418 | |
| Total equity and liabilities | 10/49 | €32,311 | €18,175 | -€14,136 | -43.7% |
| Equity | 10/15 | €30,694 | €18,175 | -€12,519 | -40.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,033 | €32,033 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €31,933 | €31,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,339 | -€14,858 | -€12,519 | -535% |
| Amounts payable | 17/49 | €1,617 | - | -€1,617 | |
| Amounts payable within one year | 42/48 | €1,617 | - | -€1,617 | |
| Trade debts | 44 | €301 | - | -€301 | |
| Suppliers | 440/4 | €301 | - | -€301 | |
| Taxes, remuneration and social security | 45 | €1,316 | - | -€1,316 | |
| Taxes | 450/3 | €1,316 | - | -€1,316 | |
| Turnover | 70 | €24,728 | €6,318 | -€18,410 | -74.5% |
| Non-recurring operating income | 76A | - | €2,614 | +€2,614 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,039 | €19,035 | -€3,004 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €1,090 | +€800 | +276% |
| Other operating charges | 640/8 | €1,095 | €1,283 | +€188 | +17.2% |
| Gross operating margin | 9900 | €2,689 | -€10,103 | -€12,792 | |
| Operating profit (loss) | 9901 | €1,304 | -€12,476 | -€13,780 | |
| Financial income | 75/76B | €157 | - | -€157 | |
| Recurring financial income | 75 | €157 | - | -€157 | |
| Financial charges | 65/66B | €46 | €43 | -€3 | -6.5% |
| Recurring financial charges | 65 | €46 | €43 | -€3 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €1,415 | -€12,519 | -€13,934 | |
| Income taxes | 67/77 | €1,316 | - | -€1,316 | |
| Profit (loss) for the period | 9904 | €99 | -€12,519 | -€12,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €99 | -€12,519 | -€12,618 |
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 23 October 2026 via checked.be.