KNUTS MARC: 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 MARC
Largest movements
- Cash -€13,952
down €13,952 (-37.4%), from €37,304 to €23,351
mainly Net result for the year (-€23,092) and Trade debts (-€10,241)
- Receivables within one year -€8,866
down €8,866 (-79.7%), from €11,122 to €2,256
of which Trade receivables: -€9,586
- Tangible fixed assets -€1,368
down €1,368 (-22.0%), from €6,222 to €4,854
of which Furniture and vehicles: -€1,111
- Profit (loss) carried forward -€23,092
down €23,092 (-39.6%), from -€58,254 to -€81,346
- Trade debts -€10,241
down €10,241 (-74.2%), from €13,805 to €3,564
- Other debts +€7,333
up €7,333 (+10.3%), from €71,047 to €78,380
- Tax, wage and social debts +€1,810
up €1,810 (+1,081%), from €167 to €1,978
of which Remuneration and social security: +€1,850
- Gross operating margin -€86,558
down €86,558, from €67,540 to -€19,019
- Staff costs -€36,048
down €36,048 (-99.9%), from €36,071 to €22
- Depreciation -€7,929
down €7,929 (-85.3%), from €9,297 to €1,368
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 | €55,714 | €31,525 | -€24,190 | -43.4% |
| Fixed assets | 21/28 | €6,222 | €4,854 | -€1,368 | -22.0% |
| Tangible fixed assets | 22/27 | €6,222 | €4,854 | -€1,368 | -22.0% |
| Land and buildings | 22 | €2,020 | €1,762 | -€257 | -12.7% |
| Furniture and vehicles | 24 | €4,203 | €3,092 | -€1,111 | -26.4% |
| Current assets | 29/58 | €49,492 | €26,670 | -€22,821 | -46.1% |
| Amounts receivable within one year | 40/41 | €11,122 | €2,256 | -€8,866 | -79.7% |
| Trade receivables | 40 | €9,586 | - | -€9,586 | |
| Other amounts receivable | 41 | €1,536 | €2,256 | +€720 | +46.9% |
| Cash at bank and in hand | 54/58 | €37,304 | €23,351 | -€13,952 | -37.4% |
| Deferred charges and accrued income | 490/1 | €1,066 | €1,063 | -€3 | -0.3% |
| Total equity and liabilities | 10/49 | €55,714 | €31,525 | -€24,190 | -43.4% |
| Equity | 10/15 | -€29,305 | -€52,397 | -€23,092 | -78.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,254 | -€81,346 | -€23,092 | -39.6% |
| Investment grants | 15 | €5,349 | €5,349 | = | 0.0% |
| Amounts payable | 17/49 | €85,019 | €83,922 | -€1,098 | -1.3% |
| Amounts payable within one year | 42/48 | €85,019 | €83,922 | -€1,098 | -1.3% |
| Trade debts | 44 | €13,805 | €3,564 | -€10,241 | -74.2% |
| Suppliers | 440/4 | €13,805 | €3,564 | -€10,241 | -74.2% |
| Taxes, remuneration and social security | 45 | €167 | €1,978 | +€1,810 | +1,081% |
| Taxes | 450/3 | €167 | €128 | -€40 | -23.8% |
| Remuneration and social security | 454/9 | - | €1,850 | +€1,850 | |
| Other amounts payable | 47/48 | €71,047 | €78,380 | +€7,333 | +10.3% |
| Remuneration, social security and pensions | 62 | €36,071 | €22 | -€36,048 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,297 | €1,368 | -€7,929 | -85.3% |
| Other operating charges | 640/8 | €1,716 | €1,432 | -€284 | -16.5% |
| Gross operating margin | 9900 | €67,540 | -€19,019 | -€86,558 | |
| Operating profit (loss) | 9901 | €20,456 | -€21,841 | -€42,297 | |
| Financial charges | 65/66B | €1,235 | €1,123 | -€112 | -9.0% |
| Recurring financial charges | 65 | €1,235 | €1,123 | -€112 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €19,221 | -€22,965 | -€42,185 | |
| Income taxes | 67/77 | €167 | €128 | -€40 | -23.8% |
| Profit (loss) for the period | 9904 | €19,053 | -€23,092 | -€42,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,053 | -€23,092 | -€42,146 |
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 13 October 2026 via checked.be.