Dr KATUALA Elvis: 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.
Dr KATUALA Elvis
Largest movements
- Receivables within one year -€19,466
down €19,466 (-59.1%), from €32,920 to €13,455
of which Other amounts receivable: -€18,903
- Tangible fixed assets +€1,880
up €1,880 (+24.8%), from €7,569 to €9,449
of which Furniture and vehicles: +€2,619
- Cash -€1,479
down €1,479 (-60.0%), from €2,463 to €984
mainly Tax, wage and social debts (-€10,555) and Net result for the year (-€9,585)
- Deferred charges and accrued income -€850
down €850 (-15.7%), from €5,428 to €4,578
- Tax, wage and social debts -€10,555
down €10,555 (-65.7%), from €16,077 to €5,521
- Profit (loss) carried forward -€9,585
down €9,585 (-35.0%), from €27,373 to €17,788
- Accrued charges and deferred income +€704
new in 2025: €704
- Gross operating margin +€11,751
up €11,751 (+65.5%), from -€17,938 to -€6,187
- Other operating charges -€3,528
down €3,528 (-59.7%), from €5,906 to €2,378
- Financial income -€2,046
down €2,046 (-54.8%), from €3,736 to €1,690
- Financial charges +€418
up €418 (+196%), from €214 to €632
- Depreciation +€396
up €396 (+31.1%), from €1,272 to €1,668
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 | €48,381 | €28,466 | -€19,915 | -41.2% |
| Fixed assets | 21/28 | €7,569 | €9,449 | +€1,880 | +24.8% |
| Tangible fixed assets | 22/27 | €7,569 | €9,449 | +€1,880 | +24.8% |
| Land and buildings | 22 | €5,764 | €5,025 | -€739 | -12.8% |
| Furniture and vehicles | 24 | €1,806 | €4,424 | +€2,619 | +145% |
| Current assets | 29/58 | €40,811 | €19,016 | -€21,795 | -53.4% |
| Amounts receivable within one year | 40/41 | €32,920 | €13,455 | -€19,466 | -59.1% |
| Trade receivables | 40 | €1,131 | €568 | -€563 | -49.8% |
| Other amounts receivable | 41 | €31,789 | €12,886 | -€18,903 | -59.5% |
| Cash at bank and in hand | 54/58 | €2,463 | €984 | -€1,479 | -60.0% |
| Deferred charges and accrued income | 490/1 | €5,428 | €4,578 | -€850 | -15.7% |
| Total equity and liabilities | 10/49 | €48,381 | €28,466 | -€19,915 | -41.2% |
| Equity | 10/15 | €31,373 | €21,788 | -€9,585 | -30.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,373 | €17,788 | -€9,585 | -35.0% |
| Amounts payable | 17/49 | €17,008 | €6,677 | -€10,330 | -60.7% |
| Amounts payable within one year | 42/48 | €17,008 | €5,973 | -€11,034 | -64.9% |
| Trade debts | 44 | €931 | €452 | -€479 | -51.5% |
| Suppliers | 440/4 | €931 | €452 | -€479 | -51.5% |
| Taxes, remuneration and social security | 45 | €16,077 | €5,521 | -€10,555 | -65.7% |
| Taxes | 450/3 | €16,077 | €5,521 | -€10,555 | -65.7% |
| Accrued charges and deferred income | 492/3 | - | €704 | +€704 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,272 | €1,668 | +€396 | +31.1% |
| Other operating charges | 640/8 | €5,906 | €2,378 | -€3,528 | -59.7% |
| Gross operating margin | 9900 | -€17,938 | -€6,187 | +€11,751 | +65.5% |
| Operating profit (loss) | 9901 | -€25,116 | -€10,233 | +€14,883 | +59.3% |
| Financial income | 75/76B | €3,736 | €1,690 | -€2,046 | -54.8% |
| Recurring financial income | 75 | €3,736 | €1,690 | -€2,046 | -54.8% |
| Financial charges | 65/66B | €214 | €632 | +€418 | +196% |
| Recurring financial charges | 65 | €214 | €632 | +€418 | +196% |
| Profit (loss) for the period before taxes | 9903 | -€21,594 | -€9,175 | +€12,420 | +57.5% |
| Income taxes | 67/77 | €380 | €410 | +€30 | +7.8% |
| Profit (loss) for the period | 9904 | -€21,974 | -€9,585 | +€12,390 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,974 | -€9,585 | +€12,390 | +56.4% |
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 21 October 2026 via checked.be.