RKnP: 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.
RKnP
Largest movements
- Cash +€9,460
up €9,460 (+116%), from €8,143 to €17,603
mainly Depreciation (+€11,804) and Other debts (+€9,884)
- Intangible fixed assets -€7,500
down €7,500 (-25.0%), from €30,000 to €22,500
- Receivables within one year -€4,814
no longer reported in 2025 (was €4,814)
- Tangible fixed assets -€2,791
down €2,791 (-21.4%), from €13,025 to €10,234
of which Furniture and vehicles: -€3,000
- Deferred charges and accrued income +€2,361
up €2,361 (+11.4%), from €20,707 to €23,068
- Other debts +€9,884
up €9,884 (+119%), from €8,307 to €18,191
- Debts after one year -€9,537
down €9,537 (-51.3%), from €18,596 to €9,059
- Accrued charges and deferred income -€8,698
no longer reported in 2025 (was €8,698)
- Reserves +€6,961
up €6,961 (+54.5%), from €12,774 to €19,734
- Tax, wage and social debts -€4,327
down €4,327 (-40.7%), from €10,635 to €6,308
of which Remuneration and social security: -€5,032
- Gross operating margin +€17,484
up €17,484 (+41.1%), from €42,500 to €59,984
- Staff costs +€1,044
up €1,044 (+2.8%), from €36,795 to €37,839
- Taxes +€704
up €704 (+336%), from €210 to €914
- Depreciation -€698
down €698 (-5.6%), from €12,501 to €11,804
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 | €76,690 | €73,405 | -€3,285 | -4.3% |
| Fixed assets | 21/28 | €43,025 | €32,734 | -€10,291 | -23.9% |
| Intangible fixed assets | 21 | €30,000 | €22,500 | -€7,500 | -25.0% |
| Tangible fixed assets | 22/27 | €13,025 | €10,234 | -€2,791 | -21.4% |
| Plant, machinery and equipment | 23 | €653 | €328 | -€324 | -49.7% |
| Furniture and vehicles | 24 | €7,315 | €4,315 | -€3,000 | -41.0% |
| Other tangible fixed assets | 26 | €5,058 | €5,590 | +€533 | +10.5% |
| Current assets | 29/58 | €33,665 | €40,671 | +€7,006 | +20.8% |
| Amounts receivable within one year | 40/41 | €4,814 | - | -€4,814 | |
| Other amounts receivable | 41 | €4,814 | - | -€4,814 | |
| Cash at bank and in hand | 54/58 | €8,143 | €17,603 | +€9,460 | +116% |
| Deferred charges and accrued income | 490/1 | €20,707 | €23,068 | +€2,361 | +11.4% |
| Total equity and liabilities | 10/49 | €76,690 | €73,405 | -€3,285 | -4.3% |
| Equity | 10/15 | €17,348 | €25,932 | +€8,583 | +49.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €12,774 | €19,734 | +€6,961 | +54.5% |
| Distributable reserves | 133 | €12,774 | €19,734 | +€6,961 | +54.5% |
| Profit (loss) carried forward | 14 | -€1,622 | - | +€1,622 | |
| Amounts payable | 17/49 | €59,341 | €47,473 | -€11,868 | -20.0% |
| Amounts payable after more than one year | 17 | €18,596 | €9,059 | -€9,537 | -51.3% |
| Financial debts | 170/4 | €18,596 | €9,059 | -€9,537 | -51.3% |
| Amounts payable within one year | 42/48 | €32,048 | €38,414 | +€6,366 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €9,473 | €9,584 | +€111 | +1.2% |
| Trade debts | 44 | €3,633 | €4,331 | +€698 | +19.2% |
| Suppliers | 440/4 | €3,633 | €4,331 | +€698 | +19.2% |
| Taxes, remuneration and social security | 45 | €10,635 | €6,308 | -€4,327 | -40.7% |
| Taxes | 450/3 | €210 | €914 | +€704 | +336% |
| Remuneration and social security | 454/9 | €10,426 | €5,394 | -€5,032 | -48.3% |
| Other amounts payable | 47/48 | €8,307 | €18,191 | +€9,884 | +119% |
| Accrued charges and deferred income | 492/3 | €8,698 | - | -€8,698 | |
| Remuneration, social security and pensions | 62 | €36,795 | €37,839 | +€1,044 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,501 | €11,804 | -€698 | -5.6% |
| Other operating charges | 640/8 | €592 | €541 | -€51 | -8.6% |
| Gross operating margin | 9900 | €42,500 | €59,984 | +€17,484 | +41.1% |
| Operating profit (loss) | 9901 | -€7,388 | €9,800 | +€17,189 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +635% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +635% |
| Financial charges | 65/66B | €332 | €308 | -€24 | -7.3% |
| Recurring financial charges | 65 | €332 | €308 | -€24 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,720 | €9,497 | +€17,217 | |
| Income taxes | 67/77 | €210 | €914 | +€704 | +336% |
| Profit (loss) for the period | 9904 | -€7,929 | €8,583 | +€16,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,929 | €8,583 | +€16,513 |
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 14 October 2026 via checked.be.