KNUS KOLLEKTIEF: 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 KOLLEKTIEF
Largest movements
- Cash +€9,832
up €9,832 (+4,964%), from €198 to €10,030
mainly Depreciation (+€7,197) and Trade debts (+€5,710)
- Tangible fixed assets -€6,933
down €6,933 (-21.9%), from €31,597 to €24,664
of which Land and buildings: -€4,516
- Receivables within one year -€4,441
down €4,441 (-60.4%), from €7,355 to €2,914
of which Trade receivables: -€4,581
- Stocks and contracts -€2,980
down €2,980 (-7.0%), from €42,562 to €39,582
- Debts after one year -€8,085
down €8,085 (-36.4%), from €22,211 to €14,126
- Trade debts +€5,710
up €5,710 (+25.5%), from €22,375 to €28,085
- Tax, wage and social debts -€4,418
no longer reported in 2025 (was €4,418)
- Profit (loss) carried forward +€1,726
up €1,726 (+16.8%), from €10,273 to €11,999
- Gross operating margin -€25,101
down €25,101 (-66.6%), from €37,682 to €12,581
- Write-downs -€10,335
no longer reported in 2025 (was €10,335)
- Taxes -€2,523
down €2,523, from €2,000 to -€523
- Depreciation -€1,886
down €1,886 (-20.8%), from €9,083 to €7,197
- Financial charges -€1,513
down €1,513 (-52.3%), from €2,891 to €1,378
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 | €87,331 | €82,545 | -€4,786 | -5.5% |
| Formation expenses | 20 | €369 | €105 | -€264 | -71.5% |
| Fixed assets | 21/28 | €36,847 | €29,914 | -€6,933 | -18.8% |
| Tangible fixed assets | 22/27 | €31,597 | €24,664 | -€6,933 | -21.9% |
| Land and buildings | 22 | €25,758 | €21,242 | -€4,516 | -17.5% |
| Plant, machinery and equipment | 23 | €2,306 | €1,100 | -€1,206 | -52.3% |
| Furniture and vehicles | 24 | €3,533 | €2,322 | -€1,211 | -34.3% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €50,114 | €52,526 | +€2,411 | +4.8% |
| Stocks and contracts in progress | 3 | €42,562 | €39,582 | -€2,980 | -7.0% |
| Stocks | 30/36 | €42,562 | €39,582 | -€2,980 | -7.0% |
| Amounts receivable within one year | 40/41 | €7,355 | €2,914 | -€4,441 | -60.4% |
| Trade receivables | 40 | €7,355 | €2,774 | -€4,581 | -62.3% |
| Other amounts receivable | 41 | €0 | €140 | +€140 | |
| Cash at bank and in hand | 54/58 | €198 | €10,030 | +€9,832 | +4,964% |
| Total equity and liabilities | 10/49 | €87,331 | €82,545 | -€4,786 | -5.5% |
| Equity | 10/15 | €25,273 | €26,999 | +€1,726 | +6.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,273 | €11,999 | +€1,726 | +16.8% |
| Amounts payable | 17/49 | €62,058 | €55,546 | -€6,512 | -10.5% |
| Amounts payable after more than one year | 17 | €22,211 | €14,126 | -€8,085 | -36.4% |
| Financial debts | 170/4 | €22,211 | €14,126 | -€8,085 | -36.4% |
| Amounts payable within one year | 42/48 | €39,848 | €41,420 | +€1,573 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €7,804 | €8,085 | +€281 | +3.6% |
| Trade debts | 44 | €22,375 | €28,085 | +€5,710 | +25.5% |
| Suppliers | 440/4 | €22,375 | €28,085 | +€5,710 | +25.5% |
| Taxes, remuneration and social security | 45 | €4,418 | - | -€4,418 | |
| Taxes | 450/3 | €4,418 | - | -€4,418 | |
| Other amounts payable | 47/48 | €5,250 | €5,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,083 | €7,197 | -€1,886 | -20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,335 | - | -€10,335 | |
| Other operating charges | 640/8 | €3,101 | €2,898 | -€202 | -6.5% |
| Gross operating margin | 9900 | €37,682 | €12,581 | -€25,101 | -66.6% |
| Operating profit (loss) | 9901 | €15,164 | €2,486 | -€12,678 | -83.6% |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | €2,891 | €1,378 | -€1,513 | -52.3% |
| Recurring financial charges | 65 | €2,891 | €1,378 | -€1,513 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €12,273 | €1,203 | -€11,069 | -90.2% |
| Income taxes | 67/77 | €2,000 | -€523 | -€2,523 | |
| Profit (loss) for the period | 9904 | €10,273 | €1,726 | -€8,546 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,273 | €1,726 | -€8,546 | -83.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.