Knipp 301: what changed
Two fiscal 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.
Knipp 301
Largest movements
- Cash +€5,740
up €5,740 (+53.7%), from €10,680 to €16,420
mainly Depreciation (+€6,286) and Net result for the year (+€2,892)
- Intangible fixed assets -€4,250
down €4,250 (-11.1%), from €38,262 to €34,012
- Receivables within one year +€2,178
up €2,178 (+253.8%), from €858 to €3,036
of which Other amounts receivable: +€2,307
- Tangible fixed assets -€2,036
down €2,036 (-19.2%), from €10,609 to €8,573
of which Land and buildings: -€1,090
- Debts after one year -€4,960
down €4,960 (-12.0%), from €41,258 to €36,298
- Reserves +€2,892
up €2,892 (+76.7%), from €3,772 to €6,664
- Other debts +€2,678
up €2,678 (+148.6%), from €1,802 to €4,480
- Tax, wage and social debts +€901
up €901 (+13.2%), from €6,824 to €7,725
- Depreciation +€680
up €680 (+12.1%), from €5,606 to €6,286
- Financial charges +€652
up €652 (+14.5%), from €4,494 to €5,146
- Gross operating margin +€400
up €400 (+2.5%), from €16,003 to €16,403
- Taxes -€282
down €282 (-19.1%), from €1,475 to €1,193
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 | €61,584 | €62,809 | +€1,225 | +2.0% |
| Fixed assets | 21/28 | €48,871 | €42,585 | -€6,286 | -12.9% |
| Intangible fixed assets | 21 | €38,262 | €34,012 | -€4,250 | -11.1% |
| Tangible fixed assets | 22/27 | €10,609 | €8,573 | -€2,036 | -19.2% |
| Land and buildings | 22 | €6,413 | €5,323 | -€1,090 | -17.0% |
| Plant, machinery and equipment | 23 | €4,197 | €3,250 | -€946 | -22.5% |
| Current assets | 29/58 | €12,713 | €20,225 | +€7,512 | +59.1% |
| Stocks and contracts in progress | 3 | €661 | €769 | +€108 | +16.3% |
| Stocks | 30/36 | €661 | €769 | +€108 | +16.3% |
| Amounts receivable within one year | 40/41 | €858 | €3,036 | +€2,178 | +253.8% |
| Trade receivables | 40 | €483 | €354 | -€129 | -26.8% |
| Other amounts receivable | 41 | €375 | €2,682 | +€2,307 | +614.9% |
| Cash at bank and in hand | 54/58 | €10,680 | €16,420 | +€5,740 | +53.7% |
| Deferred charges and accrued income | 490/1 | €514 | - | -€514 | |
| Total equity and liabilities | 10/49 | €61,584 | €62,809 | +€1,225 | +2.0% |
| Equity | 10/15 | €4,772 | €7,664 | +€2,892 | +60.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €3,772 | €6,664 | +€2,892 | +76.7% |
| Distributable reserves | 133 | €3,772 | €6,664 | +€2,892 | +76.7% |
| Amounts payable | 17/49 | €56,812 | €55,146 | -€1,667 | -2.9% |
| Amounts payable after more than one year | 17 | €41,258 | €36,298 | -€4,960 | -12.0% |
| Financial debts | 170/4 | €41,258 | €36,298 | -€4,960 | -12.0% |
| Amounts payable within one year | 42/48 | €15,001 | €18,538 | +€3,537 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €4,682 | €4,960 | +€278 | +5.9% |
| Trade debts | 44 | €1,692 | €1,373 | -€319 | -18.9% |
| Suppliers | 440/4 | €1,692 | €1,373 | -€319 | -18.9% |
| Taxes, remuneration and social security | 45 | €6,824 | €7,725 | +€901 | +13.2% |
| Taxes | 450/3 | €6,824 | €7,725 | +€901 | +13.2% |
| Other amounts payable | 47/48 | €1,802 | €4,480 | +€2,678 | +148.6% |
| Accrued charges and deferred income | 492/3 | €553 | €309 | -€244 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,606 | €6,286 | +€680 | +12.1% |
| Other operating charges | 640/8 | €991 | €1,154 | +€163 | +16.4% |
| Gross operating margin | 9900 | €16,003 | €16,403 | +€400 | +2.5% |
| Operating profit (loss) | 9901 | €9,406 | €8,963 | -€443 | -4.7% |
| Financial income | 75/76B | €335 | €268 | -€67 | -20.0% |
| Recurring financial income | 75 | €335 | €268 | -€67 | -20.0% |
| Financial charges | 65/66B | €4,494 | €5,146 | +€652 | +14.5% |
| Recurring financial charges | 65 | €4,494 | €5,146 | +€652 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €5,247 | €4,085 | -€1,162 | -22.1% |
| Income taxes | 67/77 | €1,475 | €1,193 | -€282 | -19.1% |
| Profit (loss) for the period | 9904 | €3,772 | €2,892 | -€880 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,772 | €2,892 | -€880 | -23.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.