HAUTMAN KATTY: 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.
HAUTMAN KATTY
Largest movements
- Cash -€11,724
down €11,724 (-13.6%), from €86,095 to €74,372
mainly Contributions, distributions and other (-€33,902) and Investment in fixed assets (net) (-€5,955)
- Tangible fixed assets +€4,836
up €4,836 (+131%), from €3,704 to €8,540
of which Furniture and vehicles: +€5,193
- Receivables within one year -€1,762
down €1,762 (-8.8%), from €19,981 to €18,219
of which Trade receivables: -€1,748
- Reserves -€14,840
down €14,840 (-13.2%), from €112,315 to €97,475
- Trade debts +€6,455
up €6,455 (+4,531%), from €142 to €6,597
- Gross operating margin -€22,481
down €22,481 (-40.5%), from €55,463 to €32,981
- Taxes -€6,910
down €6,910 (-37.6%), from €18,400 to €11,490
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 | €115,714 | €106,576 | -€9,138 | -7.9% |
| Fixed assets | 21/28 | €3,704 | €8,540 | +€4,836 | +131% |
| Tangible fixed assets | 22/27 | €3,704 | €8,540 | +€4,836 | +131% |
| Plant, machinery and equipment | 23 | €357 | - | -€357 | |
| Furniture and vehicles | 24 | €3,347 | €8,540 | +€5,193 | +155% |
| Current assets | 29/58 | €112,010 | €98,036 | -€13,975 | -12.5% |
| Amounts receivable after more than one year | 29 | €5,800 | €5,200 | -€600 | -10.3% |
| Other amounts receivable | 291 | €5,800 | €5,200 | -€600 | -10.3% |
| Amounts receivable within one year | 40/41 | €19,981 | €18,219 | -€1,762 | -8.8% |
| Trade receivables | 40 | €18,621 | €16,873 | -€1,748 | -9.4% |
| Other amounts receivable | 41 | €1,360 | €1,346 | -€14 | -1.1% |
| Cash at bank and in hand | 54/58 | €86,095 | €74,372 | -€11,724 | -13.6% |
| Deferred charges and accrued income | 490/1 | €134 | €245 | +€111 | +82.9% |
| Total equity and liabilities | 10/49 | €115,714 | €106,576 | -€9,138 | -7.9% |
| Equity | 10/15 | €112,365 | €97,525 | -€14,840 | -13.2% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €112,315 | €97,475 | -€14,840 | -13.2% |
| Distributable reserves | 133 | €112,315 | €97,475 | -€14,840 | -13.2% |
| Amounts payable | 17/49 | €3,348 | €9,051 | +€5,702 | +170% |
| Amounts payable within one year | 42/48 | €3,149 | €8,921 | +€5,772 | +183% |
| Trade debts | 44 | €142 | €6,597 | +€6,455 | +4,531% |
| Suppliers | 440/4 | €142 | €6,597 | +€6,455 | +4,531% |
| Taxes, remuneration and social security | 45 | €2,174 | €1,490 | -€683 | -31.4% |
| Taxes | 450/3 | €2,174 | €1,490 | -€683 | -31.4% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €199 | €130 | -€69 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €1,119 | +€460 | +69.9% |
| Other operating charges | 640/8 | €1,772 | €1,344 | -€428 | -24.1% |
| Gross operating margin | 9900 | €55,463 | €32,981 | -€22,481 | -40.5% |
| Operating profit (loss) | 9901 | €53,032 | €30,518 | -€22,514 | -42.5% |
| Financial income | 75/76B | €160 | €156 | -€4 | -2.7% |
| Recurring financial income | 75 | €160 | €156 | -€4 | -2.7% |
| Financial charges | 65/66B | €218 | €122 | -€96 | -44.2% |
| Recurring financial charges | 65 | €218 | €122 | -€96 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €52,974 | €30,552 | -€22,422 | -42.3% |
| Income taxes | 67/77 | €18,400 | €11,490 | -€6,910 | -37.6% |
| Profit (loss) for the period | 9904 | €34,574 | €19,062 | -€15,512 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,574 | €19,062 | -€15,512 | -44.9% |
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 23 October 2026 via checked.be.