KNJR Consulting: what changed
KNJR Consulting
Largest movements
- Current investments -€52,986
no longer reported in 2025 (was €52,986)
- Cash -€17,347
down €17,347 (-100.0%), from €17,355 to €8
mainly Provisions (-€82,231) and Net result for the year (-€45,036)
- Tangible fixed assets -€13,007
down €13,007 (-44.0%), from €29,563 to €16,557
of which Plant, machinery and equipment: -€12,284
- Deferred charges and accrued income -€12,975
down €12,975 (-96.3%), from €13,471 to €496
- Receivables within one year +€7,643
up €7,643 (+18.0%), from €42,457 to €50,100
of which Trade receivables: +€7,884
- Reserves -€250,900
down €250,900 (-99.7%), from €251,704 to €805
of which Tax-exempt reserves: -€250,900
- Profit (loss) carried forward +€205,864
up €205,864 (+92.0%), from -€223,650 to -€17,786
- Provisions -€82,231
no longer reported in 2025 (was €82,231)
- Tax, wage and social debts +€32,967
new in 2025: €32,967
- Debts after one year -€8,688
down €8,688 (-31.9%), from €27,216 to €18,529
- Gross operating margin +€28,981
up €28,981 (+34.0%), from -€85,259 to -€56,278
- Taxes +€26,368
up €26,368 (+55,118%), from €48 to €26,416
- Financial income -€9,177
down €9,177 (-75.5%), from €12,159 to €2,982
- Financial charges +€5,741
up €5,741 (+715%), from €803 to €6,543
of which Financial charges: +€3,426
- Other operating charges +€3,680
up €3,680 (+158%), from €2,326 to €6,006
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,948 | €67,276 | -€88,672 | -56.9% |
| Fixed assets | 21/28 | €29,678 | €16,672 | -€13,007 | -43.8% |
| Tangible fixed assets | 22/27 | €29,563 | €16,557 | -€13,007 | -44.0% |
| Plant, machinery and equipment | 23 | €26,327 | €14,043 | -€12,284 | -46.7% |
| Furniture and vehicles | 24 | €766 | €500 | -€267 | -34.8% |
| Other tangible fixed assets | 26 | €2,470 | €2,014 | -€456 | -18.5% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €126,270 | €50,604 | -€75,665 | -59.9% |
| Amounts receivable within one year | 40/41 | €42,457 | €50,100 | +€7,643 | +18.0% |
| Trade receivables | 40 | €37,216 | €45,100 | +€7,884 | +21.2% |
| Other amounts receivable | 41 | €5,241 | €5,000 | -€241 | -4.6% |
| Current investments | 50/53 | €52,986 | - | -€52,986 | |
| Cash at bank and in hand | 54/58 | €17,355 | €8 | -€17,347 | -100.0% |
| Deferred charges and accrued income | 490/1 | €13,471 | €496 | -€12,975 | -96.3% |
| Total equity and liabilities | 10/49 | €155,948 | €67,276 | -€88,672 | -56.9% |
| Equity | 10/15 | €34,255 | -€10,782 | -€45,036 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €251,704 | €805 | -€250,900 | -99.7% |
| Non-distributable reserves | 130/1 | €805 | €805 | = | 0.0% |
| Reserves not available under the articles | 1311 | €805 | €805 | = | 0.0% |
| Tax-exempt reserves | 132 | €250,900 | - | -€250,900 | |
| Profit (loss) carried forward | 14 | -€223,650 | -€17,786 | +€205,864 | +92.0% |
| Provisions and deferred taxes | 16 | €82,231 | - | -€82,231 | |
| Deferred taxes | 168 | €82,231 | - | -€82,231 | |
| Amounts payable | 17/49 | €39,462 | €78,058 | +€38,595 | +97.8% |
| Amounts payable after more than one year | 17 | €27,216 | €18,529 | -€8,688 | -31.9% |
| Financial debts | 170/4 | €27,216 | €18,529 | -€8,688 | -31.9% |
| Amounts payable within one year | 42/48 | €12,246 | €59,529 | +€47,283 | +386% |
| Current portion of amounts payable after more than one year | 42 | €8,557 | €8,688 | +€131 | +1.5% |
| Trade debts | 44 | €3,135 | €6,831 | +€3,696 | +118% |
| Suppliers | 440/4 | €3,135 | €6,831 | +€3,696 | +118% |
| Advances received on contracts in progress | 46 | - | €6,171 | +€6,171 | |
| Taxes, remuneration and social security | 45 | - | €32,967 | +€32,967 | |
| Taxes | 450/3 | - | €32,967 | +€32,967 | |
| Other amounts payable | 47/48 | €554 | €4,872 | +€4,318 | +779% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,773 | €13,007 | +€233 | +1.8% |
| Other operating charges | 640/8 | €2,326 | €6,006 | +€3,680 | +158% |
| Non-recurring operating charges | 66A | - | €22,000 | +€22,000 | |
| Gross operating margin | 9900 | -€85,259 | -€56,278 | +€28,981 | +34.0% |
| Operating profit (loss) | 9901 | -€100,358 | -€97,290 | +€3,068 | +3.1% |
| Financial income | 75/76B | €12,159 | €2,982 | -€9,177 | -75.5% |
| Recurring financial income | 75 | €12,159 | €2,982 | -€9,177 | -75.5% |
| Financial charges | 65/66B | €803 | €6,543 | +€5,741 | +715% |
| Recurring financial charges | 65 | €803 | €4,229 | +€3,426 | +427% |
| Non-recurring financial charges | 66B | - | €2,315 | +€2,315 | |
| Profit (loss) for the period before taxes | 9903 | -€89,001 | -€100,851 | -€11,850 | -13.3% |
| Transfer from deferred taxes | 780 | €5,605 | €82,231 | +€76,626 | +1,367% |
| Income taxes | 67/77 | €48 | €26,416 | +€26,368 | +55,118% |
| Profit (loss) for the period | 9904 | -€83,443 | -€45,036 | +€38,407 | +46.0% |
| Transfer from tax-exempt reserves | 789 | €12,583 | €250,900 | +€238,317 | +1,894% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,861 | €205,864 | +€276,724 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.