Knight Design: 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.
Knight Design
Largest movements
- Receivables within one year +€21,036
up €21,036 (+346%), from €6,074 to €27,109
of which Trade receivables: +€20,421
- Cash +€6,670
up €6,670 (+167%), from €4,002 to €10,672
mainly Net result for the year (+€12,641) and Other debts (+€7,219)
- Deferred charges and accrued income -€1,362
down €1,362 (-79.8%), from €1,706 to €344
- Tangible fixed assets -€1,170
no longer reported in 2025 (was €1,170)
of which Furniture and vehicles: -€977
- Profit (loss) carried forward +€12,641
up €12,641 (+43.9%), from -€28,787 to -€16,145
- Other debts +€7,219
up €7,219 (+348%), from €2,074 to €9,293
- Trade debts +€3,872
up €3,872 (+225%), from €1,718 to €5,590
- Tax, wage and social debts +€1,141
up €1,141 (+159%), from €715 to €1,857
- Gross operating margin +€17,004
up €17,004, from -€12,843 to €4,161
- Financial income +€9,687
up €9,687 (+4,843,415%), from €0 to €9,687
of which Non-recurring financial income: +€9,649
- Depreciation -€3,407
down €3,407 (-89.8%), from €3,795 to €388
- Financial charges -€402
down €402 (-72.1%), from €558 to €156
- Other operating charges -€151
down €151 (-19.8%), from €760 to €610
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 | €13,252 | €38,125 | +€24,873 | +188% |
| Fixed assets | 21/28 | €1,470 | - | -€1,470 | |
| Tangible fixed assets | 22/27 | €1,170 | - | -€1,170 | |
| Plant, machinery and equipment | 23 | €193 | - | -€193 | |
| Furniture and vehicles | 24 | €977 | - | -€977 | |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €11,782 | €38,125 | +€26,343 | +224% |
| Amounts receivable within one year | 40/41 | €6,074 | €27,109 | +€21,036 | +346% |
| Trade receivables | 40 | €6,074 | €26,495 | +€20,421 | +336% |
| Other amounts receivable | 41 | - | €614 | +€614 | |
| Cash at bank and in hand | 54/58 | €4,002 | €10,672 | +€6,670 | +167% |
| Deferred charges and accrued income | 490/1 | €1,706 | €344 | -€1,362 | -79.8% |
| Total equity and liabilities | 10/49 | €13,252 | €38,125 | +€24,873 | +188% |
| Equity | 10/15 | €8,744 | €21,386 | +€12,641 | +145% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,531 | €35,531 | = | 0.0% |
| Distributable reserves | 133 | €35,531 | €35,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,787 | -€16,145 | +€12,641 | +43.9% |
| Amounts payable | 17/49 | €4,508 | €16,740 | +€12,232 | +271% |
| Amounts payable within one year | 42/48 | €4,508 | €16,740 | +€12,232 | +271% |
| Trade debts | 44 | €1,718 | €5,590 | +€3,872 | +225% |
| Suppliers | 440/4 | €1,718 | €5,590 | +€3,872 | +225% |
| Taxes, remuneration and social security | 45 | €715 | €1,857 | +€1,141 | +159% |
| Taxes | 450/3 | €715 | €1,857 | +€1,141 | +159% |
| Other amounts payable | 47/48 | €2,074 | €9,293 | +€7,219 | +348% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,795 | €388 | -€3,407 | -89.8% |
| Other operating charges | 640/8 | €760 | €610 | -€151 | -19.8% |
| Gross operating margin | 9900 | -€12,843 | €4,161 | +€17,004 | |
| Operating profit (loss) | 9901 | -€17,398 | €3,164 | +€20,562 | |
| Financial income | 75/76B | €0 | €9,687 | +€9,687 | +4,843,415% |
| Recurring financial income | 75 | €0 | €39 | +€38 | +19,150% |
| Non-recurring financial income | 76B | - | €9,649 | +€9,649 | |
| Financial charges | 65/66B | €558 | €156 | -€402 | -72.1% |
| Recurring financial charges | 65 | €558 | €156 | -€402 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,956 | €12,695 | +€30,651 | |
| Income taxes | 67/77 | €142 | €54 | -€88 | -62.1% |
| Profit (loss) for the period | 9904 | -€18,098 | €12,641 | +€30,739 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,098 | €12,641 | +€30,739 |
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 21 October 2026 via checked.be.