De Katrol: 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.
De Katrol
Largest movements
- Cash -€43,336
down €43,336 (-7.9%), from €545,353 to €502,017
mainly Accrued charges and deferred income (-€60,790) and Tax, wage and social debts (-€4,136)
- Accrued charges and deferred income -€60,790
down €60,790 (-60.8%), from €100,000 to €39,210
- Profit (loss) carried forward +€22,231
up €22,231 (+28.7%), from -€77,433 to -€55,202
- Gross operating margin -€79,006
down €79,006 (-19.2%), from €412,193 to €333,187
- Staff costs -€9,348
down €9,348 (-3.1%), from €304,961 to €295,613
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 | €598,237 | €555,330 | -€42,907 | -7.2% |
| Fixed assets | 21/28 | €353 | €763 | +€410 | +116% |
| Tangible fixed assets | 22/27 | €353 | €763 | +€410 | +116% |
| Plant, machinery and equipment | 23 | €353 | €763 | +€410 | +116% |
| Current assets | 29/58 | €597,884 | €554,567 | -€43,317 | -7.2% |
| Amounts receivable within one year | 40/41 | €51,278 | €52,321 | +€1,042 | +2.0% |
| Trade receivables | 40 | €471 | €51 | -€420 | -89.2% |
| Other amounts receivable | 41 | €50,807 | €52,270 | +€1,462 | +2.9% |
| Cash at bank and in hand | 54/58 | €545,353 | €502,017 | -€43,336 | -7.9% |
| Deferred charges and accrued income | 490/1 | €1,253 | €230 | -€1,023 | -81.7% |
| Total equity and liabilities | 10/49 | €598,237 | €555,330 | -€42,907 | -7.2% |
| Equity | 10/15 | €462,882 | €485,113 | +€22,231 | +4.8% |
| Contributions | 10/11 | €240,314 | €240,314 | = | 0.0% |
| Capital | 10 | €240,314 | €240,314 | = | 0.0% |
| Reserves | 13 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,433 | -€55,202 | +€22,231 | +28.7% |
| Amounts payable | 17/49 | €135,355 | €70,218 | -€65,138 | -48.1% |
| Amounts payable within one year | 42/48 | €35,355 | €31,008 | -€4,348 | -12.3% |
| Trade debts | 44 | €211 | - | -€211 | |
| Suppliers | 440/4 | €211 | - | -€211 | |
| Taxes, remuneration and social security | 45 | €35,144 | €31,008 | -€4,136 | -11.8% |
| Remuneration and social security | 454/9 | €35,144 | €31,008 | -€4,136 | -11.8% |
| Accrued charges and deferred income | 492/3 | €100,000 | €39,210 | -€60,790 | -60.8% |
| Non-recurring operating income | 76A | €65,100 | €561 | -€64,539 | -99.1% |
| Remuneration, social security and pensions | 62 | €304,961 | €295,613 | -€9,348 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €863 | €470 | -€393 | -45.6% |
| Other operating charges | 640/8 | €85 | €88 | +€3 | +3.1% |
| Non-recurring operating charges | 66A | €13,870 | €16,764 | +€2,894 | +20.9% |
| Gross operating margin | 9900 | €412,193 | €333,187 | -€79,006 | -19.2% |
| Operating profit (loss) | 9901 | €92,414 | €20,253 | -€72,161 | -78.1% |
| Financial income | 75/76B | €1,851 | €2,033 | +€182 | +9.8% |
| Recurring financial income | 75 | €1,851 | €2,033 | +€182 | +9.8% |
| Financial charges | 65/66B | €57 | €55 | -€2 | -3.5% |
| Recurring financial charges | 65 | €57 | €55 | -€2 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €94,208 | €22,231 | -€71,977 | -76.4% |
| Profit (loss) for the period | 9904 | €94,208 | €22,231 | -€71,977 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,208 | €22,231 | -€71,977 | -76.4% |
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.