Dokter A. Katona: 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.
Dokter A. Katona
Largest movements
- Cash +€9,557
up €9,557 (+46.8%), from €20,401 to €29,958
mainly Net result for the year (+€32,445) and Depreciation (+€12,977)
- Tangible fixed assets -€5,354
down €5,354 (-13.5%), from €39,715 to €34,362
of which Plant, machinery and equipment: -€4,169
- Reserves +€32,445
up €32,445 (+165%), from €19,651 to €52,097
- Debts after one year -€25,000
no longer reported in 2025 (was €25,000)
- Accrued charges and deferred income -€7,200
no longer reported in 2025 (was €7,200)
- Tax, wage and social debts +€4,080
up €4,080 (+81.3%), from €5,019 to €9,099
- Gross operating margin +€5,360
up €5,360 (+10.5%), from €50,953 to €56,313
- Taxes +€4,128
up €4,128 (+85.1%), from €4,854 to €8,982
- Depreciation +€2,603
up €2,603 (+25.1%), from €10,373 to €12,977
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 | €64,088 | €68,344 | +€4,256 | +6.6% |
| Fixed assets | 21/28 | €39,715 | €34,362 | -€5,354 | -13.5% |
| Tangible fixed assets | 22/27 | €39,715 | €34,362 | -€5,354 | -13.5% |
| Plant, machinery and equipment | 23 | €35,765 | €31,597 | -€4,169 | -11.7% |
| Furniture and vehicles | 24 | €2,082 | €1,126 | -€957 | -45.9% |
| Other tangible fixed assets | 26 | €1,867 | €1,639 | -€228 | -12.2% |
| Current assets | 29/58 | €24,373 | €33,983 | +€9,610 | +39.4% |
| Cash at bank and in hand | 54/58 | €20,401 | €29,958 | +€9,557 | +46.8% |
| Deferred charges and accrued income | 490/1 | €3,972 | €4,025 | +€53 | +1.3% |
| Total equity and liabilities | 10/49 | €64,088 | €68,344 | +€4,256 | +6.6% |
| Equity | 10/15 | €22,651 | €55,097 | +€32,445 | +143% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,651 | €52,097 | +€32,445 | +165% |
| Distributable reserves | 133 | €19,651 | €52,097 | +€32,445 | +165% |
| Amounts payable | 17/49 | €41,437 | €13,248 | -€28,189 | -68.0% |
| Amounts payable after more than one year | 17 | €25,000 | - | -€25,000 | |
| Other amounts payable | 178/9 | €25,000 | - | -€25,000 | |
| Amounts payable within one year | 42/48 | €9,237 | €13,248 | +€4,011 | +43.4% |
| Trade debts | 44 | €90 | - | -€90 | |
| Suppliers | 440/4 | €90 | - | -€90 | |
| Taxes, remuneration and social security | 45 | €5,019 | €9,099 | +€4,080 | +81.3% |
| Taxes | 450/3 | €5,019 | €9,099 | +€4,080 | +81.3% |
| Other amounts payable | 47/48 | €4,128 | €4,149 | +€21 | +0.5% |
| Accrued charges and deferred income | 492/3 | €7,200 | - | -€7,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,373 | €12,977 | +€2,603 | +25.1% |
| Other operating charges | 640/8 | €817 | €1,126 | +€309 | +37.8% |
| Gross operating margin | 9900 | €50,953 | €56,313 | +€5,360 | +10.5% |
| Operating profit (loss) | 9901 | €39,762 | €42,211 | +€2,448 | +6.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €675 | €784 | +€109 | +16.1% |
| Recurring financial charges | 65 | €675 | €784 | +€109 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €39,087 | €41,427 | +€2,340 | +6.0% |
| Income taxes | 67/77 | €4,854 | €8,982 | +€4,128 | +85.1% |
| Profit (loss) for the period | 9904 | €34,234 | €32,445 | -€1,788 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,234 | €32,445 | -€1,788 | -5.2% |
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 30 October 2026 via checked.be.