KNOTORYUS: 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.
KNOTORYUS
Largest movements
- Receivables within one year -€24,053
down €24,053 (-62.4%), from €38,541 to €14,488
of which Trade receivables: -€26,327
- Cash -€10,229
down €10,229 (-97.5%), from €10,489 to €261
mainly Net result for the year (-€30,752) and Accrued charges and deferred income (-€10,040)
- Tangible fixed assets -€5,332
down €5,332 (-61.4%), from €8,681 to €3,348
- Profit (loss) carried forward -€30,752
down €30,752 (-186.5%), from -€16,491 to -€47,243
- Accrued charges and deferred income -€10,040
down €10,040 (-84.8%), from €11,840 to €1,800
- Other debts +€5,140
up €5,140 (+119.4%), from €4,304 to €9,443
- Debts after one year -€3,575
no longer reported in 2024 (was €3,575)
- Short-term financial debts +€2,961
up €2,961 (+30.8%), from €9,626 to €12,586
- Gross operating margin -€27,179
down €27,179 (-51.7%), from €52,554 to €25,375
- Taxes -€2,017
down €2,017 (-87.6%), from €2,302 to €285
- Financial charges +€919
up €919 (+33.3%), from €2,763 to €3,681
- Depreciation -€812
down €812 (-13.2%), from €6,145 to €5,332
- Other operating charges -€531
down €531 (-48.8%), from €1,088 to €556
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 | €60,405 | €20,501 | -€39,905 | -66.1% |
| Fixed assets | 21/28 | €10,296 | €4,963 | -€5,332 | -51.8% |
| Tangible fixed assets | 22/27 | €8,681 | €3,348 | -€5,332 | -61.4% |
| Furniture and vehicles | 24 | €8,681 | €3,348 | -€5,332 | -61.4% |
| Financial fixed assets | 28 | €1,615 | €1,615 | = | 0.0% |
| Current assets | 29/58 | €50,110 | €15,537 | -€34,572 | -69.0% |
| Amounts receivable within one year | 40/41 | €38,541 | €14,488 | -€24,053 | -62.4% |
| Trade receivables | 40 | €36,261 | €9,934 | -€26,327 | -72.6% |
| Other amounts receivable | 41 | €2,280 | €4,554 | +€2,274 | +99.8% |
| Cash at bank and in hand | 54/58 | €10,489 | €261 | -€10,229 | -97.5% |
| Deferred charges and accrued income | 490/1 | €1,079 | €789 | -€291 | -26.9% |
| Total equity and liabilities | 10/49 | €60,405 | €20,501 | -€39,905 | -66.1% |
| Equity | 10/15 | €1,361 | -€29,391 | -€30,752 | |
| Contributions | 10/11 | €8,680 | €8,680 | = | 0.0% |
| Reserves | 13 | €9,172 | €9,172 | = | 0.0% |
| Distributable reserves | 133 | €9,172 | €9,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,491 | -€47,243 | -€30,752 | -186.5% |
| Amounts payable | 17/49 | €59,044 | €49,892 | -€9,152 | -15.5% |
| Amounts payable after more than one year | 17 | €3,575 | - | -€3,575 | |
| Financial debts | 170/4 | €3,575 | - | -€3,575 | |
| Amounts payable within one year | 42/48 | €43,628 | €48,092 | +€4,463 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €4,691 | €3,575 | -€1,116 | -23.8% |
| Financial debts | 43 | €9,626 | €12,586 | +€2,961 | +30.8% |
| Credit institutions | 430/8 | €9,626 | €12,586 | +€2,961 | +30.8% |
| Trade debts | 44 | €7,501 | €7,329 | -€171 | -2.3% |
| Suppliers | 440/4 | €7,501 | €7,329 | -€171 | -2.3% |
| Advances received on contracts in progress | 46 | - | €255 | +€255 | |
| Taxes, remuneration and social security | 45 | €17,507 | €14,902 | -€2,605 | -14.9% |
| Taxes | 450/3 | €12,239 | €9,482 | -€2,757 | -22.5% |
| Remuneration and social security | 454/9 | €5,268 | €5,421 | +€153 | +2.9% |
| Other amounts payable | 47/48 | €4,304 | €9,443 | +€5,140 | +119.4% |
| Accrued charges and deferred income | 492/3 | €11,840 | €1,800 | -€10,040 | -84.8% |
| Remuneration, social security and pensions | 62 | €45,997 | €46,374 | +€377 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,145 | €5,332 | -€812 | -13.2% |
| Other operating charges | 640/8 | €1,088 | €556 | -€531 | -48.8% |
| Gross operating margin | 9900 | €52,554 | €25,375 | -€27,179 | -51.7% |
| Operating profit (loss) | 9901 | -€675 | -€26,888 | -€26,213 | -3883.6% |
| Financial income | 75/76B | €77 | €102 | +€25 | +32.0% |
| Recurring financial income | 75 | €77 | €102 | +€25 | +32.0% |
| Financial charges | 65/66B | €2,763 | €3,681 | +€919 | +33.3% |
| Recurring financial charges | 65 | €2,763 | €3,681 | +€919 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,360 | -€30,467 | -€27,107 | -806.7% |
| Income taxes | 67/77 | €2,302 | €285 | -€2,017 | -87.6% |
| Profit (loss) for the period | 9904 | -€5,663 | -€30,752 | -€25,090 | -443.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,663 | -€30,752 | -€25,090 | -443.1% |
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 2 October 2026 via checked.be.