KNK.be: 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.
KNK.be
Largest movements
- Cash +€25,972
up €25,972 (+90.1%), from €28,830 to €54,802
mainly Net result for the year (+€18,587) and Other debts (+€15,961)
- Deferred charges and accrued income +€5,127
up €5,127 (+225%), from €2,282 to €7,409
- Stocks and contracts -€2,214
down €2,214 (-24.2%), from €9,136 to €6,922
- Tangible fixed assets -€1,568
down €1,568 (-27.1%), from €5,787 to €4,220
of which Furniture and vehicles: -€1,340
- Other debts +€15,961
up €15,961, from €0 to €15,961
- Profit (loss) carried forward +€13,144
up €13,144, from -€13,144 to €0
- Reserves -€11,357
down €11,357 (-22.8%), from €49,760 to €38,402
of which Distributable reserves: -€9,498
- Tax, wage and social debts +€10,166
up €10,166 (+104%), from €9,757 to €19,923
of which Taxes: +€7,796
- Gross operating margin +€71,192
up €71,192 (+176%), from €40,354 to €111,547
- Staff costs +€39,096
up €39,096 (+85.2%), from €45,905 to €85,001
- Taxes +€4,325
new in 2025: €4,325
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 | €67,732 | €94,971 | +€27,239 | +40.2% |
| Fixed assets | 21/28 | €5,787 | €4,220 | -€1,568 | -27.1% |
| Tangible fixed assets | 22/27 | €5,787 | €4,220 | -€1,568 | -27.1% |
| Plant, machinery and equipment | 23 | €228 | €0 | -€228 | -100% |
| Furniture and vehicles | 24 | €5,560 | €4,220 | -€1,340 | -24.1% |
| Current assets | 29/58 | €61,945 | €90,751 | +€28,807 | +46.5% |
| Stocks and contracts in progress | 3 | €9,136 | €6,922 | -€2,214 | -24.2% |
| Stocks | 30/36 | €9,136 | €6,922 | -€2,214 | -24.2% |
| Amounts receivable within one year | 40/41 | €21,697 | €21,618 | -€79 | -0.4% |
| Trade receivables | 40 | €20,123 | €20,041 | -€82 | -0.4% |
| Other amounts receivable | 41 | €1,574 | €1,578 | +€3 | +0.2% |
| Cash at bank and in hand | 54/58 | €28,830 | €54,802 | +€25,972 | +90.1% |
| Deferred charges and accrued income | 490/1 | €2,282 | €7,409 | +€5,127 | +225% |
| Total equity and liabilities | 10/49 | €67,732 | €94,971 | +€27,239 | +40.2% |
| Equity | 10/15 | €55,207 | €56,994 | +€1,787 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €49,760 | €38,402 | -€11,357 | -22.8% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €47,900 | €38,402 | -€9,498 | -19.8% |
| Profit (loss) carried forward | 14 | -€13,144 | €0 | +€13,144 | |
| Amounts payable | 17/49 | €12,525 | €37,977 | +€25,452 | +203% |
| Amounts payable within one year | 42/48 | €12,482 | €37,977 | +€25,495 | +204% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,725 | €2,093 | -€632 | -23.2% |
| Suppliers | 440/4 | €2,725 | €2,093 | -€632 | -23.2% |
| Taxes, remuneration and social security | 45 | €9,757 | €19,923 | +€10,166 | +104% |
| Taxes | 450/3 | €5,784 | €13,580 | +€7,796 | +135% |
| Remuneration and social security | 454/9 | €3,973 | €6,344 | +€2,371 | +59.7% |
| Other amounts payable | 47/48 | €0 | €15,961 | +€15,961 | |
| Accrued charges and deferred income | 492/3 | €43 | €0 | -€43 | -100% |
| Non-recurring operating income | 76A | €0 | €468 | +€468 | |
| Remuneration, social security and pensions | 62 | €45,905 | €85,001 | +€39,096 | +85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389 | €1,568 | +€179 | +12.9% |
| Other operating charges | 640/8 | €2,144 | €1,712 | -€432 | -20.1% |
| Gross operating margin | 9900 | €40,354 | €111,547 | +€71,192 | +176% |
| Operating profit (loss) | 9901 | -€9,083 | €23,266 | +€32,349 | |
| Financial income | 75/76B | €72 | €164 | +€91 | +127% |
| Recurring financial income | 75 | €72 | €164 | +€91 | +127% |
| Financial charges | 65/66B | €471 | €517 | +€46 | +9.8% |
| Recurring financial charges | 65 | €471 | €517 | +€46 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,482 | €22,912 | +€32,394 | |
| Income taxes | 67/77 | - | €4,325 | +€4,325 | |
| Profit (loss) for the period | 9904 | -€9,482 | €18,587 | +€28,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,482 | €18,587 | +€28,070 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.