KNOPV: 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.
KNOPV
Largest movements
- Tangible fixed assets +€39,959
up €39,959 (+110.8%), from €36,056 to €76,014
of which Furniture and vehicles: +€35,047
- Cash +€35,035
up €35,035 (+54.0%), from €64,914 to €99,948
mainly Other debts (+€44,985) and Net result for the year (+€31,329)
- Deferred charges and accrued income +€2,796
up €2,796 (+126.3%), from €2,213 to €5,009
- Other debts +€44,985
up €44,985 (+376.3%), from €11,956 to €56,941
- Profit (loss) carried forward +€31,329
up €31,329 (+37.0%), from €84,711 to €116,040
- Gross operating margin +€23,740
up €23,740 (+83.5%), from €28,438 to €52,178
- Taxes +€5,741
up €5,741 (+168.3%), from €3,411 to €9,153
- Other operating charges -€4,251
down €4,251 (-72.4%), from €5,869 to €1,617
- Depreciation +€3,540
up €3,540 (+84.5%), from €4,188 to €7,727
- Financial charges +€2,214
up €2,214 (+1364.8%), from €162 to €2,376
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,182 | €180,972 | +€77,789 | +75.4% |
| Fixed assets | 21/28 | €36,056 | €76,014 | +€39,959 | +110.8% |
| Tangible fixed assets | 22/27 | €36,056 | €76,014 | +€39,959 | +110.8% |
| Land and buildings | 22 | €1,558 | €6,412 | +€4,854 | +311.5% |
| Plant, machinery and equipment | 23 | €26,362 | €26,420 | +€58 | +0.2% |
| Furniture and vehicles | 24 | €8,135 | €43,182 | +€35,047 | +430.8% |
| Current assets | 29/58 | €67,127 | €104,958 | +€37,831 | +56.4% |
| Cash at bank and in hand | 54/58 | €64,914 | €99,948 | +€35,035 | +54.0% |
| Deferred charges and accrued income | 490/1 | €2,213 | €5,009 | +€2,796 | +126.3% |
| Total equity and liabilities | 10/49 | €103,182 | €180,972 | +€77,789 | +75.4% |
| Equity | 10/15 | €87,711 | €119,040 | +€31,329 | +35.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,711 | €116,040 | +€31,329 | +37.0% |
| Amounts payable | 17/49 | €15,472 | €61,932 | +€46,460 | +300.3% |
| Amounts payable within one year | 42/48 | €15,472 | €61,932 | +€46,460 | +300.3% |
| Financial debts | 43 | €13 | - | -€13 | |
| Credit institutions | 430/8 | €13 | - | -€13 | |
| Trade debts | 44 | €91 | €351 | +€260 | +284.6% |
| Suppliers | 440/4 | €91 | €351 | +€260 | +284.6% |
| Taxes, remuneration and social security | 45 | €3,411 | €4,639 | +€1,228 | +36.0% |
| Taxes | 450/3 | €3,411 | €4,639 | +€1,228 | +36.0% |
| Other amounts payable | 47/48 | €11,956 | €56,941 | +€44,985 | +376.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,188 | €7,727 | +€3,540 | +84.5% |
| Other operating charges | 640/8 | €5,869 | €1,617 | -€4,251 | -72.4% |
| Gross operating margin | 9900 | €28,438 | €52,178 | +€23,740 | +83.5% |
| Operating profit (loss) | 9901 | €18,382 | €42,833 | +€24,451 | +133.0% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €162 | €2,376 | +€2,214 | +1364.8% |
| Recurring financial charges | 65 | €162 | €2,376 | +€2,214 | +1364.8% |
| Profit (loss) for the period before taxes | 9903 | €18,220 | €40,482 | +€22,262 | +122.2% |
| Income taxes | 67/77 | €3,411 | €9,153 | +€5,741 | +168.3% |
| Profit (loss) for the period | 9904 | €14,808 | €31,329 | +€16,521 | +111.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,808 | €31,329 | +€16,521 | +111.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.