DD KATTEBROEK: 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.
DD KATTEBROEK
Largest movements
- Receivables after one year +€1.6m
up €1.6m (+1,778%), from €90,000 to €1.7m
- Receivables within one year +€484,342
up €484,342 (+80.1%), from €604,936 to €1.1m
of which Other amounts receivable: +€733,612
- Cash -€340,285
down €340,285 (-76.0%), from €447,810 to €107,525
mainly Receivables after one year (-€1.6m) and Receivables within one year (-€484,342)
- Debts after one year +€1.1m
up €1.1m (+1,891%), from €60,636 to €1.2m
- Reserves +€658,463
up €658,463 (+119%), from €552,318 to €1.2m
of which Distributable reserves: +€658,463
- Profit (loss) carried forward -€472,352
down €472,352 (-58.7%), from €804,463 to €332,111
- Other debts +€192,569
new in 2025: €192,569
- Accrued charges and deferred income +€76,716
up €76,716 (+159%), from €48,311 to €125,027
- Gross operating margin -€438,110
down €438,110 (-20.2%), from €2.2m to €1.7m
- Taxes -€156,682
down €156,682 (-59.1%), from €265,271 to €108,590
- Staff costs +€129,478
up €129,478 (+13.7%), from €943,626 to €1.1m
- Depreciation +€29,377
up €29,377 (+20.6%), from €142,536 to €171,912
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 | €1,873,402 | €3,636,882 | +€1.8m | +94.1% |
| Fixed assets | 21/28 | €661,246 | €669,642 | +€8,395 | +1.3% |
| Tangible fixed assets | 22/27 | €661,246 | €669,642 | +€8,395 | +1.3% |
| Plant, machinery and equipment | 23 | €412,641 | €379,848 | -€32,793 | -7.9% |
| Furniture and vehicles | 24 | €149,102 | €192,292 | +€43,190 | +29.0% |
| Other tangible fixed assets | 26 | €99,503 | €97,501 | -€2,002 | -2.0% |
| Current assets | 29/58 | €1,212,156 | €2,967,240 | +€1.8m | +145% |
| Amounts receivable after more than one year | 29 | €90,000 | €1,690,000 | +€1.6m | +1,778% |
| Other amounts receivable | 291 | €90,000 | €1,690,000 | +€1.6m | +1,778% |
| Stocks and contracts in progress | 3 | €20,508 | €38,670 | +€18,163 | +88.6% |
| Stocks | 30/36 | €20,508 | €38,670 | +€18,163 | +88.6% |
| Amounts receivable within one year | 40/41 | €604,936 | €1,089,278 | +€484,342 | +80.1% |
| Trade receivables | 40 | €388,134 | €138,863 | -€249,270 | -64.2% |
| Other amounts receivable | 41 | €216,803 | €950,415 | +€733,612 | +338% |
| Cash at bank and in hand | 54/58 | €447,810 | €107,525 | -€340,285 | -76.0% |
| Deferred charges and accrued income | 490/1 | €48,902 | €41,766 | -€7,135 | -14.6% |
| Total equity and liabilities | 10/49 | €1,873,402 | €3,636,882 | +€1.8m | +94.1% |
| Equity | 10/15 | €1,376,781 | €1,562,892 | +€186,111 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €552,318 | €1,210,781 | +€658,463 | +119% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €550,318 | €1,208,781 | +€658,463 | +120% |
| Profit (loss) carried forward | 14 | €804,463 | €332,111 | -€472,352 | -58.7% |
| Amounts payable | 17/49 | €496,621 | €2,073,989 | +€1.6m | +318% |
| Amounts payable after more than one year | 17 | €60,636 | €1,207,229 | +€1.1m | +1,891% |
| Financial debts | 170/4 | €60,636 | €1,207,229 | +€1.1m | +1,891% |
| Amounts payable within one year | 42/48 | €387,674 | €741,733 | +€354,059 | +91.3% |
| Current portion of amounts payable after more than one year | 42 | €19,772 | €67,582 | +€47,810 | +242% |
| Financial debts | 43 | €101,483 | €171,575 | +€70,091 | +69.1% |
| Credit institutions | 430/8 | €101,483 | €171,575 | +€70,091 | +69.1% |
| Trade debts | 44 | €64,378 | €134,441 | +€70,063 | +109% |
| Suppliers | 440/4 | €64,378 | €134,441 | +€70,063 | +109% |
| Taxes, remuneration and social security | 45 | €202,041 | €175,566 | -€26,475 | -13.1% |
| Taxes | 450/3 | €146,688 | €110,021 | -€36,667 | -25.0% |
| Remuneration and social security | 454/9 | €55,353 | €65,545 | +€10,192 | +18.4% |
| Other amounts payable | 47/48 | - | €192,569 | +€192,569 | |
| Accrued charges and deferred income | 492/3 | €48,311 | €125,027 | +€76,716 | +159% |
| Non-recurring operating income | 76A | €5,571 | - | -€5,571 | |
| Remuneration, social security and pensions | 62 | €943,626 | €1,073,104 | +€129,478 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,536 | €171,912 | +€29,377 | +20.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,232 | €12,826 | +€14,058 | |
| Other operating charges | 640/8 | €6,165 | €15,028 | +€8,863 | +144% |
| Gross operating margin | 9900 | €2,167,788 | €1,729,678 | -€438,110 | -20.2% |
| Operating profit (loss) | 9901 | €1,076,693 | €456,807 | -€619,886 | -57.6% |
| Financial income | 75/76B | €545 | €109 | -€437 | -80.1% |
| Recurring financial income | 75 | €545 | €109 | -€437 | -80.1% |
| Financial charges | 65/66B | €7,504 | €16,215 | +€8,711 | +116% |
| Recurring financial charges | 65 | €7,504 | €16,215 | +€8,711 | +116% |
| Profit (loss) for the period before taxes | 9903 | €1,069,734 | €440,701 | -€629,034 | -58.8% |
| Income taxes | 67/77 | €265,271 | €108,590 | -€156,682 | -59.1% |
| Profit (loss) for the period | 9904 | €804,463 | €332,111 | -€472,352 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €804,463 | €332,111 | -€472,352 | -58.7% |
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 22 October 2026 via checked.be.