KAATTILLEYCREATION: 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.
KAATTILLEYCREATION
Largest movements
- Tangible fixed assets -€37,130
down €37,130 (-12.5%), from €296,198 to €259,067
of which Other tangible fixed assets: -€37,010
- Profit (loss) carried forward -€39,788
down €39,788 (-68.9%), from -€57,788 to -€97,577
- Contributions +€21,860
up €21,860 (+10.0%), from €218,600 to €240,460
- Reserves -€21,860
down €21,860 (-100%), from €21,860 to €0
- Other debts +€7,077
up €7,077 (+5.4%), from €131,688 to €138,764
- Trade debts -€6,704
down €6,704 (-67.1%), from €9,988 to €3,284
of which Bills of exchange payable: -€7,500
- Gross operating margin -€25,396
down €25,396, from €23,388 to -€2,008
- Depreciation -€632
down €632 (-1.7%), from €37,763 to €37,130
- Other operating charges -€458
down €458 (-53.4%), from €858 to €400
- Financial income +€364
up €364 (+909,275%), from €0 to €364
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 | €327,561 | €286,842 | -€40,719 | -12.4% |
| Fixed assets | 21/28 | €296,198 | €259,067 | -€37,130 | -12.5% |
| Tangible fixed assets | 22/27 | €296,198 | €259,067 | -€37,130 | -12.5% |
| Furniture and vehicles | 24 | €121 | €0 | -€121 | -100% |
| Other tangible fixed assets | 26 | €296,077 | €259,067 | -€37,010 | -12.5% |
| Current assets | 29/58 | €31,364 | €27,775 | -€3,588 | -11.4% |
| Stocks and contracts in progress | 3 | €20,063 | €20,063 | = | 0.0% |
| Stocks | 30/36 | €20,063 | €20,063 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,268 | €7,282 | -€2,986 | -29.1% |
| Trade receivables | 40 | €9,265 | €6,799 | -€2,465 | -26.6% |
| Other amounts receivable | 41 | €1,003 | €483 | -€520 | -51.9% |
| Cash at bank and in hand | 54/58 | €725 | €431 | -€294 | -40.6% |
| Deferred charges and accrued income | 490/1 | €308 | €0 | -€308 | -100% |
| Total equity and liabilities | 10/49 | €327,561 | €286,842 | -€40,719 | -12.4% |
| Equity | 10/15 | €182,672 | €142,883 | -€39,788 | -21.8% |
| Contributions | 10/11 | €218,600 | €240,460 | +€21,860 | +10.0% |
| Reserves | 13 | €21,860 | €0 | -€21,860 | -100% |
| Distributable reserves | 133 | €21,860 | €0 | -€21,860 | -100% |
| Profit (loss) carried forward | 14 | -€57,788 | -€97,577 | -€39,788 | -68.9% |
| Amounts payable | 17/49 | €144,890 | €143,959 | -€930 | -0.6% |
| Amounts payable within one year | 42/48 | €144,890 | €143,943 | -€947 | -0.7% |
| Financial debts | 43 | - | €61 | +€61 | |
| Credit institutions | 430/8 | - | €61 | +€61 | |
| Trade debts | 44 | €9,988 | €3,284 | -€6,704 | -67.1% |
| Suppliers | 440/4 | €2,488 | €3,284 | +€796 | +32.0% |
| Bills of exchange payable | 441 | €7,500 | - | -€7,500 | |
| Taxes, remuneration and social security | 45 | €3,214 | €1,833 | -€1,381 | -43.0% |
| Taxes | 450/3 | €3,214 | €1,833 | -€1,381 | -43.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €131,688 | €138,764 | +€7,077 | +5.4% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,763 | €37,130 | -€632 | -1.7% |
| Other operating charges | 640/8 | €858 | €400 | -€458 | -53.4% |
| Gross operating margin | 9900 | €23,388 | -€2,008 | -€25,396 | |
| Operating profit (loss) | 9901 | -€15,232 | -€39,538 | -€24,306 | -160% |
| Financial income | 75/76B | €0 | €364 | +€364 | +909,275% |
| Recurring financial income | 75 | €0 | €364 | +€364 | +909,275% |
| Financial charges | 65/66B | €656 | €614 | -€42 | -6.5% |
| Recurring financial charges | 65 | €656 | €614 | -€42 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,888 | -€39,788 | -€23,900 | -150% |
| Profit (loss) for the period | 9904 | -€15,888 | -€39,788 | -€23,900 | -150% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,888 | -€39,788 | -€23,900 | -150% |
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 17 October 2026 via checked.be.