KNK-KINIK: 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-KINIK
Largest movements
- Tangible fixed assets -€6,231
down €6,231 (-55.2%), from €11,297 to €5,066
of which Furniture and vehicles: -€5,266
- Cash -€3,495
down €3,495 (-45.2%), from €7,730 to €4,235
mainly Tax, wage and social debts (-€17,221) and Receivables within one year (-€2,120)
- Receivables within one year +€2,120
up €2,120 (+2.5%), from €83,550 to €85,670
of which Other amounts receivable: +€2,120
- Deferred charges and accrued income -€1,630
no longer reported in 2025 (was €1,630)
- Tax, wage and social debts -€17,221
down €17,221 (-90.4%), from €19,053 to €1,832
of which Taxes: -€13,966
- Profit (loss) carried forward +€8,266
up €8,266 (+16.1%), from €51,355 to €59,621
- Gross operating margin +€17,333
up €17,333 (+535%), from €3,238 to €20,571
- Taxes +€3,116
new in 2025: €3,116
- Other operating charges +€2,307
up €2,307 (+576%), from €401 to €2,708
- Depreciation -€2,043
down €2,043 (-24.7%), from €8,273 to €6,231
- Staff costs -€295
no longer reported in 2025 (was €295)
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 | €104,208 | €94,972 | -€9,236 | -8.9% |
| Fixed assets | 21/28 | €11,297 | €5,066 | -€6,231 | -55.2% |
| Tangible fixed assets | 22/27 | €11,297 | €5,066 | -€6,231 | -55.2% |
| Plant, machinery and equipment | 23 | €2,808 | €1,843 | -€965 | -34.4% |
| Furniture and vehicles | 24 | €8,489 | €3,223 | -€5,266 | -62.0% |
| Current assets | 29/58 | €92,911 | €89,905 | -€3,005 | -3.2% |
| Amounts receivable within one year | 40/41 | €83,550 | €85,670 | +€2,120 | +2.5% |
| Trade receivables | 40 | €9,585 | €9,585 | = | 0.0% |
| Other amounts receivable | 41 | €73,965 | €76,086 | +€2,120 | +2.9% |
| Cash at bank and in hand | 54/58 | €7,730 | €4,235 | -€3,495 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,630 | - | -€1,630 | |
| Total equity and liabilities | 10/49 | €104,208 | €94,972 | -€9,236 | -8.9% |
| Equity | 10/15 | €76,355 | €84,621 | +€8,266 | +10.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,355 | €59,621 | +€8,266 | +16.1% |
| Amounts payable | 17/49 | €27,852 | €10,350 | -€17,502 | -62.8% |
| Amounts payable within one year | 42/48 | €27,852 | €10,350 | -€17,502 | -62.8% |
| Trade debts | 44 | €8,799 | €8,518 | -€281 | -3.2% |
| Suppliers | 440/4 | €8,799 | €8,518 | -€281 | -3.2% |
| Taxes, remuneration and social security | 45 | €19,053 | €1,832 | -€17,221 | -90.4% |
| Taxes | 450/3 | €15,223 | €1,258 | -€13,966 | -91.7% |
| Remuneration and social security | 454/9 | €3,830 | €575 | -€3,255 | -85.0% |
| Remuneration, social security and pensions | 62 | €295 | - | -€295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,273 | €6,231 | -€2,043 | -24.7% |
| Other operating charges | 640/8 | €401 | €2,708 | +€2,307 | +576% |
| Gross operating margin | 9900 | €3,238 | €20,571 | +€17,333 | +535% |
| Operating profit (loss) | 9901 | -€5,731 | €11,633 | +€17,364 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40 | €251 | +€211 | +531% |
| Recurring financial charges | 65 | €40 | €251 | +€211 | +531% |
| Profit (loss) for the period before taxes | 9903 | -€5,771 | €11,382 | +€17,153 | |
| Income taxes | 67/77 | - | €3,116 | +€3,116 | |
| Profit (loss) for the period | 9904 | -€5,771 | €8,266 | +€14,037 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,771 | €8,266 | +€14,037 |
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 28 October 2026 via checked.be.