KNOWLIAH: 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.
What changed
KNOWLIAH
NACE 70.200, Business and other management consultancy
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€998,623
2023 · -€286,012-€712,611
Equity
-€728,027
2023 · €270,596-€998,623
Cash
€186,639
2023 · €186,109+€530
Balance sheet total
€4.5m
2023 · €4.4m+€147,670
Largest movements
Assets
- Intangible fixed assets +€256,700
up €256,700 (+8.0%), from €3.2m to €3.5m
Equity and liabilities
- Current portion of long-term debt +€1.5m
up €1.5m (+4198.1%), from €36,522 to €1.6m
- Profit (loss) carried forward -€998,623
down €998,623 (-262.2%), from -€380,899 to -€1.4m
- Other debts -€439,638
down €439,638 (-99.9%), from €440,155 to €517
- Accrued charges and deferred income +€165,531
up €165,531 (+14.8%), from €1.1m to €1.3m
- Trade debts -€134,236
down €134,236 (-32.6%), from €411,992 to €277,757
Income statement
- Staff costs +€316,836
up €316,836 (+21.5%), from €1.5m to €1.8m
- Gross operating margin -€172,073
down €172,073 (-8.8%), from €1.9m to €1.8m
- Financial income -€90,776
down €90,776 (-90.2%), from €100,625 to €9,849
of which Financial income: -€90,632
- Financial charges +€66,865
up €66,865 (+45.0%), from €148,652 to €215,517
- Depreciation +€45,108
up €45,108 (+6.4%), from €708,046 to €753,154
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.
Result 2023
-€286,012
Gross operating margin
-€172,073
Staff costs
-€316,836
Depreciation
-€45,108
Write-downs
-€32,914
Other operating charges
+€16,556
Other operating items
-€9,221
Financial income
-€90,776
Financial charges
-€66,865
Taxes
+€4,627
Result 2024
-€998,623
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.
From operations
-€547,119
Investment
-€958,152
Financing
+€1.5m
Cash 2023
€186,109
From operations (derived)
-€547,119
Net result for the year
-€998,623
Depreciation
+€753,154
Stocks and contracts
+€21,940
Receivables within one year
+€16,762
Deferred charges and accrued income
+€19,155
Trade debts
-€134,236
Tax, wage and social debts
+€45,185
Advances received
+€3,649
Other debts
-€439,638
Accrued charges and deferred income
+€165,531
Investment (derived)
-€958,152
Investment in fixed assets (net)
-€958,152
Current investments
+€0
Financing
+€1.5m
Debts after one year
-€72,513
Current portion of long-term debt
+€1.5m
Short-term financial debts
+€45,080
Cash 2024
€186,639
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,371,097 | €4,518,767 | +€147,670 | +3.4% |
| Fixed assets | 21/28 | €3,258,659 | €3,463,657 | +€204,998 | +6.3% |
| Intangible fixed assets | 21 | €3,195,156 | €3,451,856 | +€256,700 | +8.0% |
| Tangible fixed assets | 22/27 | €20,096 | €11,801 | -€8,295 | -41.3% |
| Plant, machinery and equipment | 23 | €12,422 | €0 | -€12,422 | -100.0% |
| Furniture and vehicles | 24 | €7,674 | €11,801 | +€4,127 | +53.8% |
| Financial fixed assets | 28 | €43,407 | €0 | -€43,407 | -100.0% |
| Current assets | 29/58 | €1,112,438 | €1,055,110 | -€57,328 | -5.2% |
| Stocks and contracts in progress | 3 | €33,000 | €11,060 | -€21,940 | -66.5% |
| Contracts in progress | 37 | €33,000 | €11,060 | -€21,940 | -66.5% |
| Amounts receivable within one year | 40/41 | €841,574 | €824,811 | -€16,762 | -2.0% |
| Trade receivables | 40 | €727,967 | €781,281 | +€53,314 | +7.3% |
| Other amounts receivable | 41 | €113,607 | €43,530 | -€70,076 | -61.7% |
| Current investments | 50/53 | €0 | €0 | -€0 | -100.0% |
| Cash at bank and in hand | 54/58 | €186,109 | €186,639 | +€530 | +0.3% |
| Deferred charges and accrued income | 490/1 | €51,756 | €32,601 | -€19,155 | -37.0% |
| Total equity and liabilities | 10/49 | €4,371,097 | €4,518,767 | +€147,670 | +3.4% |
| Equity | 10/15 | €270,596 | -€728,027 | -€998,623 | |
| Contributions | 10/11 | €549,074 | €549,074 | = | 0.0% |
| Reserves | 13 | €102,421 | €102,421 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €102,421 | €102,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€380,899 | -€1,379,523 | -€998,623 | -262.2% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €4,100,501 | €5,246,795 | +€1.1m | +28.0% |
| Amounts payable after more than one year | 17 | €1,721,251 | €1,648,738 | -€72,513 | -4.2% |
| Financial debts | 170/4 | €66,145 | €32,632 | -€33,513 | -50.7% |
| Other amounts payable | 178/9 | €1,655,106 | €1,616,106 | -€39,000 | -2.4% |
| Amounts payable within one year | 42/48 | €1,258,322 | €2,311,597 | +€1.1m | +83.7% |
| Current portion of amounts payable after more than one year | 42 | €36,522 | €1,569,756 | +€1.5m | +4198.1% |
| Financial debts | 43 | €80,966 | €126,046 | +€45,080 | +55.7% |
| Credit institutions | 430/8 | €80,966 | €126,046 | +€45,080 | +55.7% |
| Trade debts | 44 | €411,992 | €277,757 | -€134,236 | -32.6% |
| Suppliers | 440/4 | €411,992 | €277,757 | -€134,236 | -32.6% |
| Advances received on contracts in progress | 46 | €27,866 | €31,515 | +€3,649 | +13.1% |
| Taxes, remuneration and social security | 45 | €260,821 | €306,006 | +€45,185 | +17.3% |
| Taxes | 450/3 | €51,419 | €41,847 | -€9,572 | -18.6% |
| Remuneration and social security | 454/9 | €209,402 | €264,160 | +€54,758 | +26.1% |
| Other amounts payable | 47/48 | €440,155 | €517 | -€439,638 | -99.9% |
| Accrued charges and deferred income | 492/3 | €1,120,928 | €1,286,460 | +€165,531 | +14.8% |
| Non-recurring operating income | 76A | - | €37,040 | +€37,040 | |
| Remuneration, social security and pensions | 62 | €1,472,145 | €1,788,981 | +€316,836 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708,046 | €753,154 | +€45,108 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€16,214 | €16,700 | +€32,914 | |
| Other operating charges | 640/8 | €19,668 | €3,112 | -€16,556 | -84.2% |
| Non-recurring operating charges | 66A | - | €9,221 | +€9,221 | |
| Gross operating margin | 9900 | €1,947,973 | €1,775,900 | -€172,073 | -8.8% |
| Operating profit (loss) | 9901 | -€235,672 | -€795,269 | -€559,597 | -237.4% |
| Financial income | 75/76B | €100,625 | €9,849 | -€90,776 | -90.2% |
| Recurring financial income | 75 | €100,481 | €9,849 | -€90,632 | -90.2% |
| Non-recurring financial income | 76B | €144 | €0 | -€144 | -100.0% |
| Financial charges | 65/66B | €148,652 | €215,517 | +€66,865 | +45.0% |
| Recurring financial charges | 65 | €148,652 | €215,517 | +€66,865 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | -€283,699 | -€1,000,937 | -€717,238 | -252.8% |
| Income taxes | 67/77 | €2,313 | -€2,313 | -€4,627 | |
| Profit (loss) for the period | 9904 | -€286,012 | -€998,623 | -€712,611 | -249.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€286,012 | -€998,623 | -€712,611 | -249.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.