Knip & Co: 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.
Knip & Co
Largest movements
- Tangible fixed assets -€8,936
down €8,936 (-11.5%), from €77,611 to €68,675
of which Land and buildings: -€6,292
- Stocks and contracts -€1,433
down €1,433 (-36.0%), from €3,980 to €2,547
- Cash +€1,109
up €1,109 (+119%), from €931 to €2,040
mainly Depreciation (+€8,936) and Tax, wage and social debts (+€1,906)
- Receivables within one year +€940
new in 2025: €940
- Debts after one year -€14,428
down €14,428 (-32.9%), from €43,890 to €29,462
- Tax, wage and social debts +€1,906
up €1,906 (+268%), from €711 to €2,617
- Profit (loss) carried forward +€1,543
up €1,543 (+155%), from €994 to €2,537
- Trade debts +€1,331
up €1,331 (+64.9%), from €2,051 to €3,382
- Gross operating margin -€3,636
down €3,636 (-22.1%), from €16,435 to €12,799
- Depreciation -€1,275
down €1,275 (-12.5%), from €10,212 to €8,936
- Other operating charges -€1,122
down €1,122 (-55.5%), from €2,024 to €902
- Financial charges +€311
up €311 (+30.8%), from €1,010 to €1,320
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 | €83,484 | €74,756 | -€8,728 | -10.5% |
| Fixed assets | 21/28 | €77,611 | €68,675 | -€8,936 | -11.5% |
| Tangible fixed assets | 22/27 | €77,611 | €68,675 | -€8,936 | -11.5% |
| Land and buildings | 22 | €73,330 | €67,038 | -€6,292 | -8.6% |
| Furniture and vehicles | 24 | €4,281 | €1,637 | -€2,645 | -61.8% |
| Current assets | 29/58 | €5,873 | €6,081 | +€208 | +3.5% |
| Stocks and contracts in progress | 3 | €3,980 | €2,547 | -€1,433 | -36.0% |
| Stocks | 30/36 | €3,980 | €2,547 | -€1,433 | -36.0% |
| Amounts receivable within one year | 40/41 | - | €940 | +€940 | |
| Other amounts receivable | 41 | - | €940 | +€940 | |
| Cash at bank and in hand | 54/58 | €931 | €2,040 | +€1,109 | +119% |
| Deferred charges and accrued income | 490/1 | €962 | €554 | -€408 | -42.4% |
| Total equity and liabilities | 10/49 | €83,484 | €74,756 | -€8,728 | -10.5% |
| Equity | 10/15 | €21,684 | €23,227 | +€1,543 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €2,090 | €2,090 | = | 0.0% |
| Distributable reserves | 133 | €2,090 | €2,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €994 | €2,537 | +€1,543 | +155% |
| Amounts payable | 17/49 | €61,800 | €51,528 | -€10,271 | -16.6% |
| Amounts payable after more than one year | 17 | €43,890 | €29,462 | -€14,428 | -32.9% |
| Financial debts | 170/4 | €43,890 | €29,462 | -€14,428 | -32.9% |
| Amounts payable within one year | 42/48 | €17,909 | €21,570 | +€3,660 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €13,723 | €13,928 | +€205 | +1.5% |
| Trade debts | 44 | €2,051 | €3,382 | +€1,331 | +64.9% |
| Suppliers | 440/4 | €2,051 | €3,382 | +€1,331 | +64.9% |
| Taxes, remuneration and social security | 45 | €711 | €2,617 | +€1,906 | +268% |
| Taxes | 450/3 | €711 | €2,617 | +€1,906 | +268% |
| Other amounts payable | 47/48 | €1,424 | €1,643 | +€218 | +15.3% |
| Accrued charges and deferred income | 492/3 | - | €497 | +€497 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,212 | €8,936 | -€1,275 | -12.5% |
| Other operating charges | 640/8 | €2,024 | €902 | -€1,122 | -55.5% |
| Gross operating margin | 9900 | €16,435 | €12,799 | -€3,636 | -22.1% |
| Operating profit (loss) | 9901 | €4,199 | €2,961 | -€1,238 | -29.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,010 | €1,320 | +€311 | +30.8% |
| Recurring financial charges | 65 | €1,010 | €1,320 | +€311 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €3,190 | €1,641 | -€1,549 | -48.6% |
| Income taxes | 67/77 | €237 | €98 | -€139 | -58.8% |
| Profit (loss) for the period | 9904 | €2,953 | €1,543 | -€1,410 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,953 | €1,543 | -€1,410 | -47.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.