KNOW.BI: 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.
KNOW.BI
Largest movements
- Cash -€32,661
down €32,661 (-18.5%), from €176,388 to €143,728
mainly Contributions, distributions and other (-€206,237) and Tax, wage and social debts (-€3,711)
- Receivables within one year -€19,091
down €19,091 (-10.9%), from €175,917 to €156,826
of which Other amounts receivable: -€75,697
- Reserves -€187,303
down €187,303 (-65.5%), from €285,969 to €98,666
of which Distributable reserves: -€187,303
- Other debts +€104,291
up €104,291 (+268.8%), from €38,795 to €143,086
- Trade debts +€25,442
up €25,442 (+98.1%), from €25,945 to €51,387
- Accrued charges and deferred income +€3,812
new in 2025: €3,812
- Tax, wage and social debts -€3,711
down €3,711 (-30.3%), from €12,254 to €8,543
of which Taxes: -€2,989
- Gross operating margin -€93,067
down €93,067 (-45.4%), from €204,831 to €111,764
- Taxes -€40,929
down €40,929 (-80.5%), from €50,873 to €9,944
- Staff costs +€37,779
up €37,779 (+110.3%), from €34,264 to €72,044
- Financial income -€5,015
down €5,015 (-98.4%), from €5,096 to €81
- Other operating charges +€2,124
up €2,124 (+420.4%), from €505 to €2,630
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 | €369,163 | €311,695 | -€57,468 | -15.6% |
| Fixed assets | 21/28 | €6,542 | €3,475 | -€3,067 | -46.9% |
| Tangible fixed assets | 22/27 | €6,542 | €3,475 | -€3,067 | -46.9% |
| Furniture and vehicles | 24 | €6,542 | €3,475 | -€3,067 | -46.9% |
| Current assets | 29/58 | €362,620 | €308,219 | -€54,401 | -15.0% |
| Amounts receivable within one year | 40/41 | €175,917 | €156,826 | -€19,091 | -10.9% |
| Trade receivables | 40 | €53,749 | €110,355 | +€56,606 | +105.3% |
| Other amounts receivable | 41 | €122,168 | €46,471 | -€75,697 | -62.0% |
| Cash at bank and in hand | 54/58 | €176,388 | €143,728 | -€32,661 | -18.5% |
| Deferred charges and accrued income | 490/1 | €10,315 | €7,666 | -€2,649 | -25.7% |
| Total equity and liabilities | 10/49 | €369,163 | €311,695 | -€57,468 | -15.6% |
| Equity | 10/15 | €292,169 | €104,866 | -€187,303 | -64.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €285,969 | €98,666 | -€187,303 | -65.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €284,109 | €96,806 | -€187,303 | -65.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,994 | €206,829 | +€129,835 | +168.6% |
| Amounts payable within one year | 42/48 | €76,994 | €203,017 | +€126,023 | +163.7% |
| Trade debts | 44 | €25,945 | €51,387 | +€25,442 | +98.1% |
| Suppliers | 440/4 | €25,945 | €51,387 | +€25,442 | +98.1% |
| Taxes, remuneration and social security | 45 | €12,254 | €8,543 | -€3,711 | -30.3% |
| Taxes | 450/3 | €3,010 | €21 | -€2,989 | -99.3% |
| Remuneration and social security | 454/9 | €9,244 | €8,523 | -€722 | -7.8% |
| Other amounts payable | 47/48 | €38,795 | €143,086 | +€104,291 | +268.8% |
| Accrued charges and deferred income | 492/3 | - | €3,812 | +€3,812 | |
| Non-recurring operating income | 76A | €1,650 | €0 | -€1,650 | -100.0% |
| Remuneration, social security and pensions | 62 | €34,264 | €72,044 | +€37,779 | +110.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,380 | €3,067 | +€687 | +28.9% |
| Other operating charges | 640/8 | €505 | €2,630 | +€2,124 | +420.4% |
| Gross operating margin | 9900 | €204,831 | €111,764 | -€93,067 | -45.4% |
| Operating profit (loss) | 9901 | €167,681 | €34,023 | -€133,658 | -79.7% |
| Financial income | 75/76B | €5,096 | €81 | -€5,015 | -98.4% |
| Recurring financial income | 75 | €5,096 | €81 | -€5,015 | -98.4% |
| Financial charges | 65/66B | €6,142 | €5,227 | -€915 | -14.9% |
| Recurring financial charges | 65 | €6,142 | €5,227 | -€915 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €166,635 | €28,878 | -€137,758 | -82.7% |
| Income taxes | 67/77 | €50,873 | €9,944 | -€40,929 | -80.5% |
| Profit (loss) for the period | 9904 | €115,762 | €18,934 | -€96,828 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €115,762 | €18,934 | -€96,828 | -83.6% |
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 10 October 2026 via checked.be.