KNS: 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.
KNS
Largest movements
- Tangible fixed assets -€22,732
down €22,732 (-9.7%), from €235,389 to €212,657
- Cash -€2,878
down €2,878 (-68.1%), from €4,225 to €1,348
mainly Net result for the year (-€21,287) and Other debts (-€3,689)
- Profit (loss) carried forward -€21,287
down €21,287 (-129.5%), from -€16,434 to -€37,721
- Other debts -€3,689
down €3,689 (-11.1%), from €33,224 to €29,535
- Depreciation -€6,778
down €6,778 (-21.7%), from €31,195 to €24,417
- Write-downs +€5,712
up €5,712, from -€5,712 to €0
- Other operating charges -€5,554
down €5,554 (-46.4%), from €11,979 to €6,426
- Gross operating margin -€1,496
down €1,496 (-13.2%), from €11,336 to €9,840
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 | €241,625 | €216,134 | -€25,491 | -10.5% |
| Fixed assets | 21/28 | €235,389 | €212,657 | -€22,732 | -9.7% |
| Tangible fixed assets | 22/27 | €235,389 | €212,657 | -€22,732 | -9.7% |
| Land and buildings | 22 | €188,985 | €179,977 | -€9,008 | -4.8% |
| Plant, machinery and equipment | 23 | €8,843 | €7,309 | -€1,533 | -17.3% |
| Furniture and vehicles | 24 | €25,321 | €14,241 | -€11,080 | -43.8% |
| Other tangible fixed assets | 26 | €12,240 | €11,130 | -€1,110 | -9.1% |
| Current assets | 29/58 | €6,237 | €3,477 | -€2,759 | -44.2% |
| Amounts receivable within one year | 40/41 | €1,104 | €1,116 | +€12 | +1.1% |
| Trade receivables | 40 | €1,104 | €1,116 | +€12 | +1.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,225 | €1,348 | -€2,878 | -68.1% |
| Deferred charges and accrued income | 490/1 | €908 | €1,014 | +€107 | +11.8% |
| Total equity and liabilities | 10/49 | €241,625 | €216,134 | -€25,491 | -10.5% |
| Equity | 10/15 | €204,686 | €183,399 | -€21,287 | -10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,520 | €202,520 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,041 | €0 | -€5,041 | -100.0% |
| Reserves not available under the articles | 1311 | €5,041 | €0 | -€5,041 | -100.0% |
| Tax-exempt reserves | 132 | €39,500 | €39,500 | = | 0.0% |
| Distributable reserves | 133 | €157,979 | €163,020 | +€5,041 | +3.2% |
| Profit (loss) carried forward | 14 | -€16,434 | -€37,721 | -€21,287 | -129.5% |
| Amounts payable | 17/49 | €36,939 | €32,736 | -€4,204 | -11.4% |
| Amounts payable within one year | 42/48 | €34,861 | €30,593 | -€4,268 | -12.2% |
| Trade debts | 44 | €549 | €33 | -€516 | -93.9% |
| Suppliers | 440/4 | €549 | €33 | -€516 | -93.9% |
| Taxes, remuneration and social security | 45 | €1,088 | €1,025 | -€63 | -5.8% |
| Taxes | 450/3 | €1,088 | €1,025 | -€63 | -5.8% |
| Other amounts payable | 47/48 | €33,224 | €29,535 | -€3,689 | -11.1% |
| Accrued charges and deferred income | 492/3 | €2,078 | €2,142 | +€65 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,195 | €24,417 | -€6,778 | -21.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,712 | €0 | +€5,712 | |
| Other operating charges | 640/8 | €11,979 | €6,426 | -€5,554 | -46.4% |
| Gross operating margin | 9900 | €11,336 | €9,840 | -€1,496 | -13.2% |
| Operating profit (loss) | 9901 | -€26,126 | -€21,003 | +€5,123 | +19.6% |
| Financial income | 75/76B | €11 | €25 | +€14 | +118.8% |
| Recurring financial income | 75 | €11 | €25 | +€14 | +118.8% |
| Financial charges | 65/66B | €102 | €112 | +€10 | +9.8% |
| Recurring financial charges | 65 | €102 | €112 | +€10 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,217 | -€21,090 | +€5,127 | +19.6% |
| Income taxes | 67/77 | €309 | €198 | -€111 | -36.0% |
| Profit (loss) for the period | 9904 | -€26,526 | -€21,287 | +€5,239 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,526 | -€21,287 | +€5,239 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.