KNK ENGINEERING: 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.
KNK ENGINEERING
Largest movements
- Receivables within one year -€423,964
down €423,964 (-81.0%), from €523,320 to €99,355
of which Other amounts receivable: -€423,964
- Cash +€383,061
up €383,061 (+101.4%), from €377,923 to €760,984
mainly Receivables within one year (+€423,964) and Net result for the year (+€101,813)
- Tangible fixed assets +€65,938
up €65,938 (+30.8%), from €213,815 to €279,752
of which Land and buildings: +€76,790
- Reserves +€24,007
up €24,007 (+2.3%), from €1.1m to €1.1m
of which Distributable reserves: +€24,007
- Gross operating margin +€19,933
up €19,933 (+13.2%), from €150,880 to €170,813
- Depreciation +€4,713
up €4,713 (+19.6%), from €24,093 to €28,806
- Taxes +€2,206
up €2,206 (+5.6%), from €39,265 to €41,471
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 | €1,150,434 | €1,175,468 | +€25,034 | +2.2% |
| Fixed assets | 21/28 | €249,191 | €315,128 | +€65,938 | +26.5% |
| Tangible fixed assets | 22/27 | €213,815 | €279,752 | +€65,938 | +30.8% |
| Land and buildings | 22 | €148,135 | €224,925 | +€76,790 | +51.8% |
| Plant, machinery and equipment | 23 | €12,149 | €15,352 | +€3,203 | +26.4% |
| Furniture and vehicles | 24 | €53,530 | €39,475 | -€14,055 | -26.3% |
| Financial fixed assets | 28 | €35,376 | €35,376 | = | 0.0% |
| Current assets | 29/58 | €901,243 | €860,340 | -€40,904 | -4.5% |
| Amounts receivable within one year | 40/41 | €523,320 | €99,355 | -€423,964 | -81.0% |
| Trade receivables | 40 | €82,800 | €82,800 | = | 0.0% |
| Other amounts receivable | 41 | €440,520 | €16,555 | -€423,964 | -96.2% |
| Cash at bank and in hand | 54/58 | €377,923 | €760,984 | +€383,061 | +101.4% |
| Total equity and liabilities | 10/49 | €1,150,434 | €1,175,468 | +€25,034 | +2.2% |
| Equity | 10/15 | €1,114,770 | €1,138,789 | +€24,019 | +2.2% |
| Contributions | 10/11 | €7,478 | €7,478 | = | 0.0% |
| Reserves | 13 | €1,063,985 | €1,087,991 | +€24,007 | +2.3% |
| Non-distributable reserves | 130/1 | €2,027 | €2,027 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,027 | €2,027 | = | 0.0% |
| Distributable reserves | 133 | €1,061,957 | €1,085,964 | +€24,007 | +2.3% |
| Profit (loss) carried forward | 14 | €43,308 | €43,320 | +€13 | 0.0% |
| Amounts payable | 17/49 | €35,664 | €36,678 | +€1,015 | +2.8% |
| Amounts payable within one year | 42/48 | €35,234 | €36,278 | +€1,045 | +3.0% |
| Trade debts | 44 | €7,072 | €10,150 | +€3,078 | +43.5% |
| Suppliers | 440/4 | €7,072 | €10,150 | +€3,078 | +43.5% |
| Taxes, remuneration and social security | 45 | €26,169 | €23,449 | -€2,721 | -10.4% |
| Taxes | 450/3 | €26,169 | €23,449 | -€2,721 | -10.4% |
| Other amounts payable | 47/48 | €1,993 | €2,680 | +€687 | +34.5% |
| Accrued charges and deferred income | 492/3 | €430 | €400 | -€30 | -7.0% |
| Non-recurring operating income | 76A | - | €1,614 | +€1,614 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,093 | €28,806 | +€4,713 | +19.6% |
| Other operating charges | 640/8 | €4,704 | €4,565 | -€139 | -3.0% |
| Gross operating margin | 9900 | €150,880 | €170,813 | +€19,933 | +13.2% |
| Operating profit (loss) | 9901 | €122,083 | €137,442 | +€15,359 | +12.6% |
| Financial income | 75/76B | €6,198 | €5,920 | -€278 | -4.5% |
| Recurring financial income | 75 | €6,198 | €5,920 | -€278 | -4.5% |
| Financial charges | 65/66B | €69 | €79 | +€10 | +13.8% |
| Recurring financial charges | 65 | €61 | €59 | -€2 | -4.0% |
| Non-recurring financial charges | 66B | €8 | €20 | +€12 | +149.8% |
| Profit (loss) for the period before taxes | 9903 | €128,212 | €143,284 | +€15,072 | +11.8% |
| Income taxes | 67/77 | €39,265 | €41,471 | +€2,206 | +5.6% |
| Profit (loss) for the period | 9904 | €88,947 | €101,813 | +€12,866 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,947 | €101,813 | +€12,866 | +14.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.