KniB: 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.
KniB
Largest movements
- Tangible fixed assets +€33,094
up €33,094, from €0 to €33,094
of which Furniture and vehicles: +€33,094
- Receivables within one year -€20,741
down €20,741 (-100.0%), from €20,741 to €0
- Cash +€12,414
up €12,414 (+15.3%), from €81,181 to €93,595
mainly Net result for the year (+€33,577) and Receivables within one year (+€20,741)
- Stocks and contracts +€1,816
up €1,816 (+18.4%), from €9,868 to €11,684
- Debts after one year +€16,746
up €16,746, from €0 to €16,746
- Reserves +€13,577
up €13,577 (+52.6%), from €25,808 to €39,386
- Trade debts -€13,508
down €13,508 (-44.7%), from €30,229 to €16,722
- Tax, wage and social debts +€6,807
up €6,807 (+22.9%), from €29,734 to €36,541
of which Remuneration and social security: +€8,479
- Current portion of long-term debt +€3,610
up €3,610 (+309.0%), from €1,168 to €4,779
- Gross operating margin +€9,480
up €9,480 (+7.6%), from €125,105 to €134,584
- Staff costs +€9,069
up €9,069 (+11.1%), from €81,395 to €90,465
- Financial income +€8,545
up €8,545 (+2190.0%), from €390 to €8,935
of which Non-recurring financial income: +€8,145
- Depreciation +€3,606
up €3,606 (+160.6%), from €2,245 to €5,851
- Taxes -€1,417
down €1,417 (-12.2%), from €11,588 to €10,171
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.
Cash bridge derived
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 | €111,940 | €139,250 | +€27,310 | +24.4% |
| Fixed assets | 21/28 | €150 | €33,319 | +€33,169 | +22112.6% |
| Tangible fixed assets | 22/27 | €0 | €33,094 | +€33,094 | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €33,094 | +€33,094 | |
| Financial fixed assets | 28 | €150 | €225 | +€75 | +50.0% |
| Current assets | 29/58 | €111,790 | €105,931 | -€5,859 | -5.2% |
| Stocks and contracts in progress | 3 | €9,868 | €11,684 | +€1,816 | +18.4% |
| Stocks | 30/36 | €9,868 | €11,684 | +€1,816 | +18.4% |
| Amounts receivable within one year | 40/41 | €20,741 | €0 | -€20,741 | -100.0% |
| Trade receivables | 40 | €20,741 | €0 | -€20,741 | -100.0% |
| Cash at bank and in hand | 54/58 | €81,181 | €93,595 | +€12,414 | +15.3% |
| Deferred charges and accrued income | 490/1 | €0 | €653 | +€653 | |
| Total equity and liabilities | 10/49 | €111,940 | €139,250 | +€27,310 | +24.4% |
| Equity | 10/15 | €30,808 | €44,386 | +€13,577 | +44.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,808 | €39,386 | +€13,577 | +52.6% |
| Distributable reserves | 133 | €25,808 | €39,386 | +€13,577 | +52.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,132 | €94,864 | +€13,732 | +16.9% |
| Amounts payable after more than one year | 17 | €0 | €16,746 | +€16,746 | |
| Financial debts | 170/4 | €0 | €16,746 | +€16,746 | |
| Amounts payable within one year | 42/48 | €81,132 | €78,118 | -€3,014 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €1,168 | €4,779 | +€3,610 | +309.0% |
| Trade debts | 44 | €30,229 | €16,722 | -€13,508 | -44.7% |
| Suppliers | 440/4 | €30,229 | €16,722 | -€13,508 | -44.7% |
| Taxes, remuneration and social security | 45 | €29,734 | €36,541 | +€6,807 | +22.9% |
| Taxes | 450/3 | €23,374 | €21,702 | -€1,672 | -7.2% |
| Remuneration and social security | 454/9 | €6,360 | €14,839 | +€8,479 | +133.3% |
| Other amounts payable | 47/48 | €20,000 | €20,077 | +€77 | +0.4% |
| Remuneration, social security and pensions | 62 | €81,395 | €90,465 | +€9,069 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €5,851 | +€3,606 | +160.6% |
| Other operating charges | 640/8 | €929 | €929 | -€0 | 0.0% |
| Gross operating margin | 9900 | €125,105 | €134,584 | +€9,480 | +7.6% |
| Operating profit (loss) | 9901 | €40,536 | €37,340 | -€3,195 | -7.9% |
| Financial income | 75/76B | €390 | €8,935 | +€8,545 | +2190.0% |
| Recurring financial income | 75 | €390 | €791 | +€400 | +102.6% |
| Non-recurring financial income | 76B | - | €8,145 | +€8,145 | |
| Financial charges | 65/66B | €1,640 | €2,528 | +€888 | +54.2% |
| Recurring financial charges | 65 | €1,640 | €2,528 | +€888 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €39,286 | €43,748 | +€4,462 | +11.4% |
| Income taxes | 67/77 | €11,588 | €10,171 | -€1,417 | -12.2% |
| Profit (loss) for the period | 9904 | €27,699 | €33,577 | +€5,879 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,699 | €33,577 | +€5,879 | +21.2% |
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 9 October 2026 via checked.be.