Knol en Kool: 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.
Knol en Kool
Largest movements
- Tangible fixed assets -€57,803
down €57,803 (-13.0%), from €444,155 to €386,352
of which Other tangible fixed assets: -€35,497
- Stocks and contracts +€26,489
up €26,489 (+76.3%), from €34,715 to €61,204
- Receivables within one year +€18,695
up €18,695 (+33.4%), from €55,938 to €74,633
of which Other amounts receivable: +€16,699
- Formation expenses -€18,115
down €18,115 (-100%), from €18,115 to €0
- Cash -€11,060
down €11,060 (-39.5%), from €27,979 to €16,919
mainly Stocks and contracts (-€26,489) and Other debts (-€26,180)
- Other debts -€26,180
down €26,180 (-20.6%), from €126,836 to €100,656
- Debts after one year -€16,079
down €16,079 (-6.0%), from €268,536 to €252,457
- Current portion of long-term debt +€15,151
up €15,151 (+27.6%), from €54,912 to €70,064
- Trade debts -€9,885
down €9,885 (-8.9%), from €111,055 to €101,171
- Gross operating margin -€46,472
down €46,472 (-12.6%), from €369,404 to €322,932
- Staff costs +€24,105
up €24,105 (+14.4%), from €167,924 to €192,030
- Financial charges -€11,739
down €11,739 (-37.3%), from €31,484 to €19,745
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 | €581,448 | €542,845 | -€38,603 | -6.6% |
| Formation expenses | 20 | €18,115 | €0 | -€18,115 | -100% |
| Fixed assets | 21/28 | €444,700 | €386,897 | -€57,803 | -13.0% |
| Tangible fixed assets | 22/27 | €444,155 | €386,352 | -€57,803 | -13.0% |
| Plant, machinery and equipment | 23 | €143,998 | €127,023 | -€16,974 | -11.8% |
| Furniture and vehicles | 24 | €45,595 | €40,264 | -€5,331 | -11.7% |
| Other tangible fixed assets | 26 | €254,562 | €219,065 | -€35,497 | -13.9% |
| Financial fixed assets | 28 | €545 | €545 | = | 0.0% |
| Current assets | 29/58 | €118,633 | €155,948 | +€37,315 | +31.5% |
| Stocks and contracts in progress | 3 | €34,715 | €61,204 | +€26,489 | +76.3% |
| Stocks | 30/36 | €34,715 | €61,204 | +€26,489 | +76.3% |
| Amounts receivable within one year | 40/41 | €55,938 | €74,633 | +€18,695 | +33.4% |
| Trade receivables | 40 | €54,737 | €56,733 | +€1,996 | +3.6% |
| Other amounts receivable | 41 | €1,202 | €17,901 | +€16,699 | +1,390% |
| Cash at bank and in hand | 54/58 | €27,979 | €16,919 | -€11,060 | -39.5% |
| Deferred charges and accrued income | 490/1 | €0 | €3,191 | +€3,191 | |
| Total equity and liabilities | 10/49 | €581,448 | €542,845 | -€38,603 | -6.6% |
| Equity | 10/15 | -€46,953 | -€46,921 | +€32 | +0.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,953 | -€56,921 | +€32 | +0.1% |
| Amounts payable | 17/49 | €628,401 | €589,766 | -€38,635 | -6.1% |
| Amounts payable after more than one year | 17 | €268,536 | €252,457 | -€16,079 | -6.0% |
| Financial debts | 170/4 | €268,536 | €252,457 | -€16,079 | -6.0% |
| Amounts payable within one year | 42/48 | €359,864 | €337,309 | -€22,556 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €54,912 | €70,064 | +€15,151 | +27.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €111,055 | €101,171 | -€9,885 | -8.9% |
| Suppliers | 440/4 | €111,055 | €101,171 | -€9,885 | -8.9% |
| Taxes, remuneration and social security | 45 | €67,060 | €65,418 | -€1,642 | -2.4% |
| Taxes | 450/3 | €26,184 | €21,773 | -€4,410 | -16.8% |
| Remuneration and social security | 454/9 | €40,876 | €43,645 | +€2,769 | +6.8% |
| Other amounts payable | 47/48 | €126,836 | €100,656 | -€26,180 | -20.6% |
| Remuneration, social security and pensions | 62 | €167,924 | €192,030 | +€24,105 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,962 | €101,706 | -€3,256 | -3.1% |
| Other operating charges | 640/8 | €9,837 | €9,256 | -€581 | -5.9% |
| Gross operating margin | 9900 | €369,404 | €322,932 | -€46,472 | -12.6% |
| Operating profit (loss) | 9901 | €86,680 | €19,940 | -€66,740 | -77.0% |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.5% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.5% |
| Financial charges | 65/66B | €31,484 | €19,745 | -€11,739 | -37.3% |
| Recurring financial charges | 65 | €31,484 | €19,745 | -€11,739 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €55,210 | €195 | -€55,015 | -99.6% |
| Income taxes | 67/77 | €37 | €163 | +€126 | +342% |
| Profit (loss) for the period | 9904 | €55,173 | €32 | -€55,141 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,173 | €32 | -€55,141 | -99.9% |
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 30 October 2026 via checked.be.