KnoMi: 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.
KnoMi
Largest movements
- Receivables within one year -€28,482
down €28,482 (-14.9%), from €191,518 to €163,035
of which Other amounts receivable: -€44,682
- Tangible fixed assets -€21,983
down €21,983 (-37.9%), from €58,026 to €36,043
of which Furniture and vehicles: -€12,161
- Current investments -€20,248
down €20,248 (-100.0%), from €20,248 to €0
- Cash -€16,435
down €16,435 (-88.6%), from €18,546 to €2,112
mainly Contributions, distributions and other (-€241,303) and Deferred charges and accrued income (-€648)
- Reserves -€157,643
down €157,643 (-65.3%), from €241,303 to €83,660
- Tax, wage and social debts +€39,077
up €39,077 (+120.2%), from €32,511 to €71,588
- Short-term financial debts +€27,460
up €27,460, from €0 to €27,460
- Trade debts +€3,567
up €3,567 (+14294.6%), from €25 to €3,591
- Taxes +€51,715
up €51,715 (+144.9%), from €35,684 to €87,399
- Financial charges +€20,487
up €20,487 (+2312.6%), from €886 to €21,373
- Financial income +€9,920
up €9,920 (+462.1%), from €2,147 to €12,068
- Other operating charges -€8,136
down €8,136 (-77.4%), from €10,516 to €2,380
- Gross operating margin +€6,471
up €6,471 (+3.2%), from €199,296 to €205,767
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 | €292,439 | €204,899 | -€87,540 | -29.9% |
| Fixed assets | 21/28 | €62,127 | €39,104 | -€23,022 | -37.1% |
| Intangible fixed assets | 21 | €4,101 | €3,062 | -€1,039 | -25.3% |
| Tangible fixed assets | 22/27 | €58,026 | €36,043 | -€21,983 | -37.9% |
| Plant, machinery and equipment | 23 | €16,027 | €6,205 | -€9,822 | -61.3% |
| Furniture and vehicles | 24 | €29,089 | €16,928 | -€12,161 | -41.8% |
| Other tangible fixed assets | 26 | €12,910 | €12,910 | = | 0.0% |
| Current assets | 29/58 | €230,313 | €165,795 | -€64,518 | -28.0% |
| Amounts receivable within one year | 40/41 | €191,518 | €163,035 | -€28,482 | -14.9% |
| Trade receivables | 40 | €25,206 | €41,405 | +€16,199 | +64.3% |
| Other amounts receivable | 41 | €166,312 | €121,630 | -€44,682 | -26.9% |
| Current investments | 50/53 | €20,248 | €0 | -€20,248 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,546 | €2,112 | -€16,435 | -88.6% |
| Deferred charges and accrued income | 490/1 | €0 | €648 | +€648 | |
| Total equity and liabilities | 10/49 | €292,439 | €204,899 | -€87,540 | -29.9% |
| Equity | 10/15 | €259,903 | €102,260 | -€157,643 | -60.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €241,303 | €83,660 | -€157,643 | -65.3% |
| Distributable reserves | 133 | €241,303 | €83,660 | -€157,643 | -65.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,536 | €102,639 | +€70,103 | +215.5% |
| Amounts payable within one year | 42/48 | €32,536 | €102,639 | +€70,103 | +215.5% |
| Financial debts | 43 | €0 | €27,460 | +€27,460 | |
| Other loans | 439 | €0 | €27,460 | +€27,460 | |
| Trade debts | 44 | €25 | €3,591 | +€3,567 | +14294.6% |
| Suppliers | 440/4 | €25 | €3,591 | +€3,567 | +14294.6% |
| Taxes, remuneration and social security | 45 | €32,511 | €71,588 | +€39,077 | +120.2% |
| Taxes | 450/3 | €32,511 | €71,588 | +€39,077 | +120.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,832 | €20,029 | -€2,804 | -12.3% |
| Other operating charges | 640/8 | €10,516 | €2,380 | -€8,136 | -77.4% |
| Non-recurring operating charges | 66A | - | €2,993 | +€2,993 | |
| Gross operating margin | 9900 | €199,296 | €205,767 | +€6,471 | +3.2% |
| Operating profit (loss) | 9901 | €165,947 | €180,365 | +€14,417 | +8.7% |
| Financial income | 75/76B | €2,147 | €12,068 | +€9,920 | +462.1% |
| Recurring financial income | 75 | €2,147 | €12,068 | +€9,920 | +462.1% |
| Financial charges | 65/66B | €886 | €21,373 | +€20,487 | +2312.6% |
| Recurring financial charges | 65 | €886 | €21,373 | +€20,487 | +2312.6% |
| Profit (loss) for the period before taxes | 9903 | €167,208 | €171,059 | +€3,851 | +2.3% |
| Income taxes | 67/77 | €35,684 | €87,399 | +€51,715 | +144.9% |
| Profit (loss) for the period | 9904 | €131,524 | €83,660 | -€47,864 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €131,524 | €83,660 | -€47,864 | -36.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.