KNOBRIE: 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.
KNOBRIE
Largest movements
- Tangible fixed assets -€10,000
down €10,000 (-8.3%), from €120,000 to €110,000
- Formation expenses -€2,020
down €2,020 (-50.0%), from €4,041 to €2,021
- Other debts -€20,652
down €20,652 (-25.8%), from €79,906 to €59,255
- Profit (loss) carried forward +€14,298
up €14,298 (+40.6%), from -€35,255 to -€20,957
- Reserves -€8,502
down €8,502 (-14.2%), from €60,050 to €51,548
of which Tax-exempt reserves: -€8,502
- Tax, wage and social debts +€2,809
up €2,809 (+363%), from €773 to €3,582
- Taxes +€4,309
up €4,309 (+558%), from €773 to €5,082
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,066 | €112,021 | -€12,045 | -9.7% |
| Formation expenses | 20 | €4,041 | €2,021 | -€2,020 | -50.0% |
| Fixed assets | 21/28 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Tangible fixed assets | 22/27 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Land and buildings | 22 | €120,000 | €110,000 | -€10,000 | -8.3% |
| Current assets | 29/58 | €25 | €0 | -€25 | -100% |
| Cash at bank and in hand | 54/58 | €25 | €0 | -€25 | -100% |
| Total equity and liabilities | 10/49 | €124,066 | €112,021 | -€12,045 | -9.7% |
| Equity | 10/15 | €43,387 | €49,183 | +€5,797 | +13.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €60,050 | €51,548 | -€8,502 | -14.2% |
| Tax-exempt reserves | 132 | €60,050 | €51,548 | -€8,502 | -14.2% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€35,255 | -€20,957 | +€14,298 | +40.6% |
| Amounts payable | 17/49 | €80,679 | €62,837 | -€17,842 | -22.1% |
| Amounts payable within one year | 42/48 | €80,679 | €62,837 | -€17,842 | -22.1% |
| Taxes, remuneration and social security | 45 | €773 | €3,582 | +€2,809 | +363% |
| Taxes | 450/3 | €773 | €3,582 | +€2,809 | +363% |
| Other amounts payable | 47/48 | €79,906 | €59,255 | -€20,652 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,020 | €12,020 | = | 0.0% |
| Other operating charges | 640/8 | €1,380 | €1,421 | +€41 | +3.0% |
| Gross operating margin | 9900 | €24,448 | €24,512 | +€64 | +0.3% |
| Operating profit (loss) | 9901 | €11,048 | €11,071 | +€23 | +0.2% |
| Financial charges | 65/66B | €168 | €192 | +€23 | +13.7% |
| Recurring financial charges | 65 | €168 | €192 | +€23 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €10,879 | €10,879 | -€0 | 0.0% |
| Income taxes | 67/77 | €773 | €5,082 | +€4,309 | +558% |
| Profit (loss) for the period | 9904 | €10,107 | €5,797 | -€4,310 | -42.6% |
| Transfer from tax-exempt reserves | 789 | €8,502 | €8,502 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,608 | €14,298 | -€4,310 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.