KNUTS BUILDINGS: 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.
KNUTS BUILDINGS
Largest movements
- Cash -€33,156
down €33,156 (-40.4%), from €81,972 to €48,817
mainly Trade debts (-€66,395) and Debts after one year (-€25,049)
- Tangible fixed assets -€17,746
down €17,746 (-7.4%), from €240,597 to €222,851
of which Leasing and similar rights: -€9,043
- Stocks and contracts -€17,030
down €17,030 (-93.7%), from €18,166 to €1,136
- Receivables within one year -€14,440
down €14,440 (-53.8%), from €26,856 to €12,416
of which Trade receivables: -€14,120
- Trade debts -€66,395
down €66,395 (-70.4%), from €94,372 to €27,977
- Debts after one year -€25,049
down €25,049 (-15.9%), from €157,551 to €132,502
- Tax, wage and social debts +€11,390
up €11,390 (+47.0%), from €24,235 to €35,625
of which Taxes: +€7,039
- Advances received -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Other debts +€4,802
up €4,802 (+66.6%), from €7,207 to €12,009
- Turnover -€440,889
no longer reported in 2025 (was €440,889)
- Purchases and services -€345,123
no longer reported in 2025 (was €345,123)
- Staff costs +€44,297
up €44,297 (+66.7%), from €66,426 to €110,723
- Gross operating margin +€35,323
up €35,323 (+31.8%), from €111,229 to €146,552
- Depreciation -€9,837
down €9,837 (-28.5%), from €34,517 to €24,679
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 | €367,652 | €285,220 | -€82,431 | -22.4% |
| Formation expenses | 20 | €60 | - | -€60 | |
| Fixed assets | 21/28 | €240,597 | €222,851 | -€17,746 | -7.4% |
| Tangible fixed assets | 22/27 | €240,597 | €222,851 | -€17,746 | -7.4% |
| Land and buildings | 22 | €184,359 | €175,764 | -€8,596 | -4.7% |
| Plant, machinery and equipment | 23 | €15,729 | €15,661 | -€68 | -0.4% |
| Furniture and vehicles | 24 | €2,335 | €2,296 | -€39 | -1.7% |
| Leasing and similar rights | 25 | €38,174 | €29,130 | -€9,043 | -23.7% |
| Current assets | 29/58 | €126,995 | €62,369 | -€64,626 | -50.9% |
| Stocks and contracts in progress | 3 | €18,166 | €1,136 | -€17,030 | -93.7% |
| Stocks | 30/36 | €18,166 | €1,136 | -€17,030 | -93.7% |
| Amounts receivable within one year | 40/41 | €26,856 | €12,416 | -€14,440 | -53.8% |
| Trade receivables | 40 | €26,536 | €12,416 | -€14,120 | -53.2% |
| Other amounts receivable | 41 | €320 | - | -€320 | |
| Cash at bank and in hand | 54/58 | €81,972 | €48,817 | -€33,156 | -40.4% |
| Total equity and liabilities | 10/49 | €367,652 | €285,220 | -€82,431 | -22.4% |
| Equity | 10/15 | €8,636 | €12,037 | +€3,400 | +39.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,636 | €9,037 | +€3,400 | +60.3% |
| Amounts payable | 17/49 | €359,015 | €273,184 | -€85,832 | -23.9% |
| Amounts payable after more than one year | 17 | €157,551 | €132,502 | -€25,049 | -15.9% |
| Financial debts | 170/4 | €157,551 | €132,502 | -€25,049 | -15.9% |
| Amounts payable within one year | 42/48 | €201,464 | €140,682 | -€60,783 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €25,650 | €25,070 | -€581 | -2.3% |
| Trade debts | 44 | €94,372 | €27,977 | -€66,395 | -70.4% |
| Suppliers | 440/4 | €94,372 | €27,977 | -€66,395 | -70.4% |
| Advances received on contracts in progress | 46 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Taxes, remuneration and social security | 45 | €24,235 | €35,625 | +€11,390 | +47.0% |
| Taxes | 450/3 | €19,078 | €26,117 | +€7,039 | +36.9% |
| Remuneration and social security | 454/9 | €5,157 | €9,508 | +€4,351 | +84.4% |
| Other amounts payable | 47/48 | €7,207 | €12,009 | +€4,802 | +66.6% |
| Turnover | 70 | €440,889 | - | -€440,889 | |
| Goods, raw materials, services and sundry goods | 60/61 | €345,123 | - | -€345,123 | |
| Remuneration, social security and pensions | 62 | €66,426 | €110,723 | +€44,297 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,517 | €24,679 | -€9,837 | -28.5% |
| Other operating charges | 640/8 | €1,201 | €1,871 | +€670 | +55.8% |
| Gross operating margin | 9900 | €111,229 | €146,552 | +€35,323 | +31.8% |
| Operating profit (loss) | 9901 | €9,085 | €9,278 | +€193 | +2.1% |
| Financial income | 75/76B | €1,548 | €3,372 | +€1,824 | +118% |
| Recurring financial income | 75 | €1,548 | €3,372 | +€1,824 | +118% |
| Financial charges | 65/66B | €7,004 | €7,039 | +€35 | +0.5% |
| Recurring financial charges | 65 | €7,004 | €7,039 | +€35 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €3,629 | €5,611 | +€1,982 | +54.6% |
| Income taxes | 67/77 | €2,941 | €2,211 | -€731 | -24.8% |
| Profit (loss) for the period | 9904 | €688 | €3,400 | +€2,712 | +394% |
| Profit (loss) for the period to be appropriated | 9905 | €688 | €3,400 | +€2,712 | +394% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.