KNOW HOW PROVIDER: 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 HOW PROVIDER
Largest movements
- Cash -€730,845
down €730,845 (-84.8%), from €861,403 to €130,558
mainly Investment in fixed assets (net) (-€700,000) and Contributions, distributions and other (-€52,159)
- Financial fixed assets +€700,000
up €700,000 (+5,203%), from €13,453 to €713,453
- Tangible fixed assets -€25,336
down €25,336 (-6.2%), from €408,003 to €382,667
of which Land and buildings: -€17,101
- Receivables within one year +€24,400
up €24,400 (+31.1%), from €78,543 to €102,943
of which Trade receivables: +€60,074
- Profit (loss) carried forward +€58,823
up €58,823 (+7.6%), from €770,359 to €829,182
- Reserves -€52,159
down €52,159 (-70.1%), from €74,449 to €22,290
of which Distributable reserves: -€52,159
- Trade debts -€25,751
down €25,751 (-13.0%), from €198,431 to €172,679
- Other debts -€24,668
down €24,668 (-23.8%), from €103,510 to €78,842
- Provisions +€15,000
new in 2025: €15,000
- Gross operating margin +€100,490
up €100,490, from -€7,355 to €93,136
- Taxes -€28,503
down €28,503, from €3,100 to -€25,403
- Provisions +€15,000
new in 2025: €15,000
- Financial charges -€9,864
down €9,864 (-92.9%), from €10,615 to €750
- Other operating charges +€5,787
up €5,787 (+45.0%), from €12,872 to €18,659
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 | €1,362,203 | €1,330,460 | -€31,743 | -2.3% |
| Fixed assets | 21/28 | €421,456 | €1,096,120 | +€674,664 | +160% |
| Tangible fixed assets | 22/27 | €408,003 | €382,667 | -€25,336 | -6.2% |
| Land and buildings | 22 | €380,088 | €362,987 | -€17,101 | -4.5% |
| Plant, machinery and equipment | 23 | €12,246 | €5,987 | -€6,259 | -51.1% |
| Other tangible fixed assets | 26 | €15,668 | €13,693 | -€1,976 | -12.6% |
| Financial fixed assets | 28 | €13,453 | €713,453 | +€700,000 | +5,203% |
| Current assets | 29/58 | €940,747 | €234,340 | -€706,407 | -75.1% |
| Amounts receivable within one year | 40/41 | €78,543 | €102,943 | +€24,400 | +31.1% |
| Trade receivables | 40 | €10,691 | €70,765 | +€60,074 | +562% |
| Other amounts receivable | 41 | €67,852 | €32,178 | -€35,674 | -52.6% |
| Cash at bank and in hand | 54/58 | €861,403 | €130,558 | -€730,845 | -84.8% |
| Deferred charges and accrued income | 490/1 | €801 | €840 | +€39 | +4.8% |
| Total equity and liabilities | 10/49 | €1,362,203 | €1,330,460 | -€31,743 | -2.3% |
| Equity | 10/15 | €1,057,274 | €1,063,938 | +€6,664 | +0.6% |
| Contributions | 10/11 | €212,467 | €212,467 | = | 0.0% |
| Capital | 10 | €139,579 | - | -€139,579 | |
| Issued capital | 100 | €139,579 | - | -€139,579 | |
| Contributions outside capital | 11 | €72,888 | €212,467 | +€139,579 | +191% |
| Other | 1109/19 | €72,888 | €212,467 | +€139,579 | +191% |
| Reserves | 13 | €74,449 | €22,290 | -€52,159 | -70.1% |
| Non-distributable reserves | 130/1 | €22,290 | €22,290 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,290 | €22,290 | = | 0.0% |
| Distributable reserves | 133 | €52,159 | - | -€52,159 | |
| Profit (loss) carried forward | 14 | €770,359 | €829,182 | +€58,823 | +7.6% |
| Provisions and deferred taxes | 16 | - | €15,000 | +€15,000 | |
| Provisions for liabilities and charges | 160/5 | - | €15,000 | +€15,000 | |
| Environmental obligations | 163 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €304,929 | €251,522 | -€53,407 | -17.5% |
| Amounts payable within one year | 42/48 | €304,929 | €251,522 | -€53,407 | -17.5% |
| Trade debts | 44 | €198,431 | €172,679 | -€25,751 | -13.0% |
| Suppliers | 440/4 | €198,431 | €172,679 | -€25,751 | -13.0% |
| Taxes, remuneration and social security | 45 | €2,988 | - | -€2,988 | |
| Taxes | 450/3 | €2,988 | - | -€2,988 | |
| Other amounts payable | 47/48 | €103,510 | €78,842 | -€24,668 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,396 | €25,336 | -€2,060 | -7.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €12,872 | €18,659 | +€5,787 | +45.0% |
| Gross operating margin | 9900 | -€7,355 | €93,136 | +€100,490 | |
| Operating profit (loss) | 9901 | -€47,623 | €34,141 | +€81,763 | |
| Financial income | 75/76B | €624 | €30 | -€594 | -95.2% |
| Recurring financial income | 75 | €624 | €30 | -€594 | -95.2% |
| Financial charges | 65/66B | €10,615 | €750 | -€9,864 | -92.9% |
| Recurring financial charges | 65 | €10,615 | €750 | -€9,864 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | -€57,614 | €33,420 | +€91,034 | |
| Income taxes | 67/77 | €3,100 | -€25,403 | -€28,503 | |
| Profit (loss) for the period | 9904 | -€60,714 | €58,823 | +€119,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,714 | €58,823 | +€119,537 |
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 15 October 2026 via checked.be.