KNIP KNIP: 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 KNIP
Largest movements
- Cash -€155
down €155 (-47.1%), from €329 to €174
mainly Debts after one year (-€8,594) and Net result for the year (-€4,751)
- Deferred charges and accrued income +€103
new in 2025: €103
- Other debts +€13,794
new in 2025: €13,794
- Debts after one year -€8,594
no longer reported in 2025 (was €8,594)
- Profit (loss) carried forward -€4,751
down €4,751 (-36.7%), from -€12,964 to -€17,715
- Trade debts -€501
no longer reported in 2025 (was €501)
- Gross operating margin -€1,294
down €1,294 (-42.2%), from -€3,065 to -€4,359
- Other operating charges -€257
down €257 (-51.6%), from €498 to €241
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 | €2,329 | €2,277 | -€52 | -2.2% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,000 | €2,000 | = | 0.0% |
| Land and buildings | 22 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €329 | €277 | -€52 | -15.9% |
| Cash at bank and in hand | 54/58 | €329 | €174 | -€155 | -47.1% |
| Deferred charges and accrued income | 490/1 | - | €103 | +€103 | |
| Total equity and liabilities | 10/49 | €2,329 | €2,277 | -€52 | -2.2% |
| Equity | 10/15 | -€6,766 | -€11,517 | -€4,751 | -70.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,964 | -€17,715 | -€4,751 | -36.7% |
| Amounts payable | 17/49 | €9,095 | €13,794 | +€4,699 | +51.7% |
| Amounts payable after more than one year | 17 | €8,594 | - | -€8,594 | |
| Other amounts payable | 178/9 | €8,594 | - | -€8,594 | |
| Amounts payable within one year | 42/48 | €501 | €13,794 | +€13,293 | +2,653% |
| Trade debts | 44 | €501 | - | -€501 | |
| Suppliers | 440/4 | €501 | - | -€501 | |
| Other amounts payable | 47/48 | - | €13,794 | +€13,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | - | -€25 | |
| Other operating charges | 640/8 | €498 | €241 | -€257 | -51.6% |
| Gross operating margin | 9900 | -€3,065 | -€4,359 | -€1,294 | -42.2% |
| Operating profit (loss) | 9901 | -€3,588 | -€4,600 | -€1,012 | -28.2% |
| Financial charges | 65/66B | €111 | €151 | +€40 | +36.0% |
| Recurring financial charges | 65 | €111 | €151 | +€40 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,699 | -€4,751 | -€1,052 | -28.4% |
| Profit (loss) for the period | 9904 | -€3,699 | -€4,751 | -€1,052 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,699 | -€4,751 | -€1,052 | -28.4% |
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 17 October 2026 via checked.be.