Knus: 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.
Knus
Largest movements
- Tangible fixed assets +€223,588
up €223,588 (+35.9%), from €623,326 to €846,913
of which Land and buildings: +€285,965
- Receivables within one year -€86,245
down €86,245 (-12.3%), from €699,286 to €613,040
of which Other amounts receivable: -€131,387
- Cash +€19,080
up €19,080 (+489.4%), from €3,898 to €22,978
mainly Debts after one year (+€177,465) and Receivables within one year (+€86,245)
- Tax, wage and social debts -€186,664
down €186,664 (-40.9%), from €456,116 to €269,452
of which Taxes: -€107,002
- Debts after one year +€177,465
up €177,465 (+47.5%), from €373,418 to €550,883
- Reserves +€75,632
up €75,632 (+21.4%), from €352,617 to €428,249
- Trade debts +€72,834
up €72,834 (+211.7%), from €34,401 to €107,234
- Current portion of long-term debt +€26,534
up €26,534 (+40.0%), from €66,253 to €92,788
- Gross operating margin +€74,348
up €74,348 (+3.7%), from €2.0m to €2.1m
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 | €1,349,551 | €1,495,144 | +€145,592 | +10.8% |
| Fixed assets | 21/28 | €623,326 | €846,913 | +€223,588 | +35.9% |
| Tangible fixed assets | 22/27 | €623,326 | €846,913 | +€223,588 | +35.9% |
| Land and buildings | 22 | €358,040 | €644,005 | +€285,965 | +79.9% |
| Plant, machinery and equipment | 23 | €204,212 | €161,833 | -€42,379 | -20.8% |
| Furniture and vehicles | 24 | €28,041 | €16,927 | -€11,115 | -39.6% |
| Other tangible fixed assets | 26 | €33,032 | €24,149 | -€8,884 | -26.9% |
| Current assets | 29/58 | €726,226 | €648,230 | -€77,995 | -10.7% |
| Amounts receivable within one year | 40/41 | €699,286 | €613,040 | -€86,245 | -12.3% |
| Trade receivables | 40 | €497,113 | €542,255 | +€45,142 | +9.1% |
| Other amounts receivable | 41 | €202,172 | €70,785 | -€131,387 | -65.0% |
| Cash at bank and in hand | 54/58 | €3,898 | €22,978 | +€19,080 | +489.4% |
| Deferred charges and accrued income | 490/1 | €23,042 | €12,212 | -€10,830 | -47.0% |
| Total equity and liabilities | 10/49 | €1,349,551 | €1,495,144 | +€145,592 | +10.8% |
| Equity | 10/15 | €357,617 | €433,249 | +€75,632 | +21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €352,617 | €428,249 | +€75,632 | +21.4% |
| Distributable reserves | 133 | €352,617 | €428,249 | +€75,632 | +21.4% |
| Amounts payable | 17/49 | €991,934 | €1,061,895 | +€69,960 | +7.1% |
| Amounts payable after more than one year | 17 | €373,418 | €550,883 | +€177,465 | +47.5% |
| Financial debts | 170/4 | €373,418 | €550,883 | +€177,465 | +47.5% |
| Amounts payable within one year | 42/48 | €598,920 | €510,374 | -€88,546 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €66,253 | €92,788 | +€26,534 | +40.0% |
| Trade debts | 44 | €34,401 | €107,234 | +€72,834 | +211.7% |
| Suppliers | 440/4 | €34,401 | €107,234 | +€72,834 | +211.7% |
| Taxes, remuneration and social security | 45 | €456,116 | €269,452 | -€186,664 | -40.9% |
| Taxes | 450/3 | €127,111 | €20,109 | -€107,002 | -84.2% |
| Remuneration and social security | 454/9 | €329,005 | €249,343 | -€79,662 | -24.2% |
| Other amounts payable | 47/48 | €42,150 | €40,900 | -€1,250 | -3.0% |
| Accrued charges and deferred income | 492/3 | €19,596 | €637 | -€18,959 | -96.7% |
| Remuneration, social security and pensions | 62 | €1,886,522 | €1,876,433 | -€10,090 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,150 | €78,613 | +€3,463 | +4.6% |
| Other operating charges | 640/8 | €10,326 | €11,096 | +€769 | +7.4% |
| Gross operating margin | 9900 | €2,004,607 | €2,078,955 | +€74,348 | +3.7% |
| Operating profit (loss) | 9901 | €32,609 | €112,814 | +€80,205 | +246.0% |
| Financial income | 75/76B | €7,694 | €6,614 | -€1,080 | -14.0% |
| Recurring financial income | 75 | €7,694 | €6,614 | -€1,080 | -14.0% |
| Financial charges | 65/66B | €18,217 | €24,168 | +€5,951 | +32.7% |
| Recurring financial charges | 65 | €18,217 | €24,168 | +€5,951 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €22,086 | €95,261 | +€73,175 | +331.3% |
| Income taxes | 67/77 | €4,145 | €19,629 | +€15,484 | +373.6% |
| Profit (loss) for the period | 9904 | €17,941 | €75,632 | +€57,691 | +321.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,941 | €75,632 | +€57,691 | +321.6% |
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.