IMMO KATTE: what changed
Two fiscal 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.
IMMO KATTE
Largest movements
- Tangible fixed assets -€42,027
down €42,027 (-3.9%), from €1.1m to €1.0m
of which Land and buildings: -€40,367
- Current portion of long-term debt -€60,356
no longer reported in 2025 (was €60,356)
- Other debts +€51,000
up €51,000 (+5.5%), from €921,472 to €972,472
- Profit (loss) carried forward -€16,912
down €16,912 (-4.7%), from -€363,275 to -€380,187
- Gross operating margin +€12,448
up €12,448 (+56.9%), from €21,866 to €34,314
- Financial charges -€2,306
down €2,306 (-65.7%), from €3,508 to €1,202
- Other operating charges -€599
down €599 (-7.0%), from €8,597 to €7,998
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.
Cash bridge derived
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 | €1,134,268 | €1,102,340 | -€31,928 | -2.8% |
| Fixed assets | 21/28 | €1,070,399 | €1,028,372 | -€42,027 | -3.9% |
| Tangible fixed assets | 22/27 | €1,070,399 | €1,028,372 | -€42,027 | -3.9% |
| Land and buildings | 22 | €1,059,649 | €1,019,282 | -€40,367 | -3.8% |
| Plant, machinery and equipment | 23 | €10,750 | €9,090 | -€1,660 | -15.4% |
| Current assets | 29/58 | €63,868 | €73,968 | +€10,099 | +15.8% |
| Cash at bank and in hand | 54/58 | €61,289 | €71,311 | +€10,022 | +16.4% |
| Deferred charges and accrued income | 490/1 | €2,579 | €2,657 | +€78 | +3.0% |
| Total equity and liabilities | 10/49 | €1,134,268 | €1,102,340 | -€31,928 | -2.8% |
| Equity | 10/15 | €146,725 | €129,813 | -€16,912 | -11.5% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Capital | 10 | €440,000 | €440,000 | = | 0.0% |
| Issued capital | 100 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €70,000 | €70,000 | = | 0.0% |
| Legal reserve | 130 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€363,275 | -€380,187 | -€16,912 | -4.7% |
| Amounts payable | 17/49 | €987,543 | €972,527 | -€15,016 | -1.5% |
| Amounts payable within one year | 42/48 | €983,705 | €972,527 | -€11,178 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €60,356 | - | -€60,356 | |
| Trade debts | 44 | €1,877 | €55 | -€1,822 | -97.1% |
| Suppliers | 440/4 | €1,877 | €55 | -€1,822 | -97.1% |
| Other amounts payable | 47/48 | €921,472 | €972,472 | +€51,000 | +5.5% |
| Accrued charges and deferred income | 492/3 | €3,838 | - | -€3,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,182 | €42,027 | -€154 | -0.4% |
| Other operating charges | 640/8 | €8,597 | €7,998 | -€599 | -7.0% |
| Gross operating margin | 9900 | €21,866 | €34,314 | +€12,448 | +56.9% |
| Operating profit (loss) | 9901 | -€28,912 | -€15,711 | +€13,202 | +45.7% |
| Financial income | 75/76B | €9 | €1 | -€8 | -88.9% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -88.9% |
| Financial charges | 65/66B | €3,508 | €1,202 | -€2,306 | -65.7% |
| Recurring financial charges | 65 | €3,508 | €1,202 | -€2,306 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,411 | -€16,912 | +€15,499 | +47.8% |
| Profit (loss) for the period | 9904 | -€32,411 | -€16,912 | +€15,499 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,411 | -€16,912 | +€15,499 | +47.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.