KAT Company: 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.
KAT Company
Largest movements
- Receivables within one year +€10,329
up €10,329 (+123%), from €8,405 to €18,734
of which Trade receivables: +€18,517
- Cash +€538
up €538 (+16.9%), from €3,174 to €3,712
mainly Net result for the year (+€5,302) and Trade debts (+€3,516)
- Tangible fixed assets -€436
down €436 (-41.5%), from €1,051 to €615
- Profit (loss) carried forward +€5,302
up €5,302 (+37.7%), from -€14,062 to -€8,760
- Trade debts +€3,516
up €3,516 (+742%), from €474 to €3,990
- Other debts +€764
new in 2025: €764
- Tax, wage and social debts +€722
up €722 (+517%), from €140 to €861
- Gross operating margin +€20,245
up €20,245, from -€11,902 to €8,343
- Staff costs +€900
up €900 (+500%), from €180 to €1,079
- Depreciation -€613
down €613 (-68.1%), from €900 to €287
- Financial income -€457
down €457 (-99.9%), from €458 to €1
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 | €12,799 | €23,103 | +€10,305 | +80.5% |
| Fixed assets | 21/28 | €1,051 | €615 | -€436 | -41.5% |
| Tangible fixed assets | 22/27 | €1,051 | €615 | -€436 | -41.5% |
| Furniture and vehicles | 24 | €1,051 | €615 | -€436 | -41.5% |
| Current assets | 29/58 | €11,748 | €22,488 | +€10,741 | +91.4% |
| Amounts receivable within one year | 40/41 | €8,405 | €18,734 | +€10,329 | +123% |
| Trade receivables | 40 | €217 | €18,734 | +€18,517 | +8,534% |
| Other amounts receivable | 41 | €8,188 | - | -€8,188 | |
| Cash at bank and in hand | 54/58 | €3,174 | €3,712 | +€538 | +16.9% |
| Deferred charges and accrued income | 490/1 | €168 | €42 | -€126 | -75.0% |
| Total equity and liabilities | 10/49 | €12,799 | €23,103 | +€10,305 | +80.5% |
| Equity | 10/15 | €12,185 | €17,487 | +€5,302 | +43.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,847 | €13,847 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €11,992 | €11,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,062 | -€8,760 | +€5,302 | +37.7% |
| Amounts payable | 17/49 | €613 | €5,616 | +€5,003 | +816% |
| Amounts payable within one year | 42/48 | €613 | €5,616 | +€5,003 | +816% |
| Trade debts | 44 | €474 | €3,990 | +€3,516 | +742% |
| Suppliers | 440/4 | €474 | €3,990 | +€3,516 | +742% |
| Taxes, remuneration and social security | 45 | €140 | €861 | +€722 | +517% |
| Taxes | 450/3 | €140 | €861 | +€722 | +517% |
| Other amounts payable | 47/48 | - | €764 | +€764 | |
| Remuneration, social security and pensions | 62 | €180 | €1,079 | +€900 | +500% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €287 | -€613 | -68.1% |
| Other operating charges | 640/8 | €1,294 | €1,264 | -€30 | -2.3% |
| Non-recurring operating charges | 66A | - | €149 | +€149 | |
| Gross operating margin | 9900 | -€11,902 | €8,343 | +€20,245 | |
| Operating profit (loss) | 9901 | -€14,276 | €5,563 | +€19,840 | |
| Financial income | 75/76B | €458 | €1 | -€457 | -99.9% |
| Recurring financial income | 75 | €458 | €1 | -€457 | -99.9% |
| Financial charges | 65/66B | €104 | €85 | -€19 | -17.9% |
| Recurring financial charges | 65 | €104 | €85 | -€19 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,923 | €5,478 | +€19,401 | |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.3% |
| Profit (loss) for the period | 9904 | -€14,062 | €5,302 | +€19,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,062 | €5,302 | +€19,364 |
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.