KNOCKAERToitures: 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.
KNOCKAERToitures
Largest movements
- Receivables within one year +€23,736
up €23,736 (+51.1%), from €46,446 to €70,182
of which Trade receivables: +€29,193
- Deferred charges and accrued income +€3,196
up €3,196 (+90.6%), from €3,525 to €6,721
- Cash +€2,813
up €2,813 (+21.0%), from €13,369 to €16,182
mainly Net result for the year (+€19,478) and Accrued charges and deferred income (+€17,019)
- Tangible fixed assets -€2,061
down €2,061 (-53.4%), from €3,862 to €1,800
of which Plant, machinery and equipment: -€1,395
- Financial fixed assets +€1,360
up €1,360 (+163%), from €837 to €2,197
- Profit (loss) carried forward +€19,478
up €19,478, from -€284 to €19,194
- Trade debts -€19,280
down €19,280 (-45.4%), from €42,470 to €23,191
- Accrued charges and deferred income +€17,019
new in 2025: €17,019
- Tax, wage and social debts +€5,993
up €5,993 (+133%), from €4,504 to €10,498
of which Remuneration and social security: +€7,093
- Other debts +€5,845
up €5,845 (+65.3%), from €8,956 to €14,801
- Gross operating margin +€37,620
up €37,620 (+91.1%), from €41,279 to €78,899
- Other operating charges -€2,758
down €2,758 (-93.1%), from €2,963 to €205
- Staff costs +€2,429
up €2,429 (+4.5%), from €53,532 to €55,960
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 | €68,039 | €97,083 | +€29,044 | +42.7% |
| Fixed assets | 21/28 | €4,698 | €3,997 | -€701 | -14.9% |
| Tangible fixed assets | 22/27 | €3,862 | €1,800 | -€2,061 | -53.4% |
| Plant, machinery and equipment | 23 | €3,102 | €1,707 | -€1,395 | -45.0% |
| Furniture and vehicles | 24 | €760 | €93 | -€667 | -87.7% |
| Financial fixed assets | 28 | €837 | €2,197 | +€1,360 | +163% |
| Current assets | 29/58 | €63,341 | €93,086 | +€29,745 | +47.0% |
| Amounts receivable within one year | 40/41 | €46,446 | €70,182 | +€23,736 | +51.1% |
| Trade receivables | 40 | €35,314 | €64,507 | +€29,193 | +82.7% |
| Other amounts receivable | 41 | €11,133 | €5,676 | -€5,457 | -49.0% |
| Cash at bank and in hand | 54/58 | €13,369 | €16,182 | +€2,813 | +21.0% |
| Deferred charges and accrued income | 490/1 | €3,525 | €6,721 | +€3,196 | +90.6% |
| Total equity and liabilities | 10/49 | €68,039 | €97,083 | +€29,044 | +42.7% |
| Equity | 10/15 | €3,716 | €23,194 | +€19,478 | +524% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€284 | €19,194 | +€19,478 | |
| Amounts payable | 17/49 | €64,323 | €73,889 | +€9,565 | +14.9% |
| Amounts payable within one year | 42/48 | €64,323 | €56,870 | -€7,454 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €1,539 | €1,527 | -€12 | -0.8% |
| Trade debts | 44 | €42,470 | €23,191 | -€19,280 | -45.4% |
| Suppliers | 440/4 | €42,470 | €23,191 | -€19,280 | -45.4% |
| Advances received on contracts in progress | 46 | €6,853 | €6,853 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,504 | €10,498 | +€5,993 | +133% |
| Taxes | 450/3 | €1,100 | - | -€1,100 | |
| Remuneration and social security | 454/9 | €3,404 | €10,498 | +€7,093 | +208% |
| Other amounts payable | 47/48 | €8,956 | €14,801 | +€5,845 | +65.3% |
| Accrued charges and deferred income | 492/3 | - | €17,019 | +€17,019 | |
| Remuneration, social security and pensions | 62 | €53,532 | €55,960 | +€2,429 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,061 | €2,061 | = | 0.0% |
| Other operating charges | 640/8 | €2,963 | €205 | -€2,758 | -93.1% |
| Gross operating margin | 9900 | €41,279 | €78,899 | +€37,620 | +91.1% |
| Operating profit (loss) | 9901 | -€17,278 | €20,672 | +€37,950 | |
| Financial income | 75/76B | €336 | €278 | -€58 | -17.2% |
| Recurring financial income | 75 | €336 | €278 | -€58 | -17.2% |
| Financial charges | 65/66B | €1,508 | €1,129 | -€378 | -25.1% |
| Recurring financial charges | 65 | €1,508 | €1,129 | -€378 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,450 | €19,821 | +€38,271 | |
| Income taxes | 67/77 | €39 | €342 | +€304 | +780% |
| Profit (loss) for the period | 9904 | -€18,489 | €19,478 | +€37,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,489 | €19,478 | +€37,967 |
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 21 October 2026 via checked.be.