KAT CONSULTING: 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 CONSULTING
Largest movements
- Cash +€22,382
up €22,382 (+56.3%), from €39,751 to €62,133
mainly Net result for the year (+€22,144) and Depreciation (+€1,060)
- Tangible fixed assets -€1,060
down €1,060 (-37.5%), from €2,829 to €1,769
- Receivables within one year +€972
up €972 (+7.3%), from €13,282 to €14,255
of which Trade receivables: +€1,211
- Profit (loss) carried forward +€22,144
up €22,144 (+58.7%), from €37,718 to €59,862
- Trade debts +€966
up €966 (+33.1%), from €2,916 to €3,882
- Gross operating margin +€15,555
up €15,555 (+107.1%), from €14,530 to €30,084
- Taxes +€3,064
up €3,064 (+86.4%), from €3,546 to €6,609
- Depreciation +€709
up €709 (+201.7%), from €351 to €1,060
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 | €55,989 | €79,070 | +€23,081 | +41.2% |
| Fixed assets | 21/28 | €2,829 | €1,769 | -€1,060 | -37.5% |
| Tangible fixed assets | 22/27 | €2,829 | €1,769 | -€1,060 | -37.5% |
| Plant, machinery and equipment | 23 | €2,829 | €1,769 | -€1,060 | -37.5% |
| Current assets | 29/58 | €53,159 | €77,301 | +€24,141 | +45.4% |
| Amounts receivable within one year | 40/41 | €13,282 | €14,255 | +€972 | +7.3% |
| Trade receivables | 40 | €13,044 | €14,255 | +€1,211 | +9.3% |
| Other amounts receivable | 41 | €239 | €0 | -€239 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,751 | €62,133 | +€22,382 | +56.3% |
| Deferred charges and accrued income | 490/1 | €126 | €913 | +€787 | +623.0% |
| Total equity and liabilities | 10/49 | €55,989 | €79,070 | +€23,081 | +41.2% |
| Equity | 10/15 | €40,218 | €62,362 | +€22,144 | +55.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,718 | €59,862 | +€22,144 | +58.7% |
| Amounts payable | 17/49 | €15,770 | €16,708 | +€938 | +5.9% |
| Amounts payable within one year | 42/48 | €15,770 | €16,708 | +€938 | +5.9% |
| Trade debts | 44 | €2,916 | €3,882 | +€966 | +33.1% |
| Suppliers | 440/4 | €2,916 | €3,882 | +€966 | +33.1% |
| Taxes, remuneration and social security | 45 | €12,854 | €12,723 | -€131 | -1.0% |
| Taxes | 450/3 | €11,326 | €12,723 | +€1,397 | +12.3% |
| Remuneration and social security | 454/9 | €1,528 | €0 | -€1,528 | -100.0% |
| Other amounts payable | 47/48 | €0 | €103 | +€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €1,060 | +€709 | +201.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €14,530 | €30,084 | +€15,555 | +107.1% |
| Operating profit (loss) | 9901 | €14,060 | €28,904 | +€14,844 | +105.6% |
| Financial income | 75/76B | €3 | €21 | +€18 | +613.6% |
| Recurring financial income | 75 | €3 | €21 | +€18 | +613.6% |
| Financial charges | 65/66B | €297 | €173 | -€124 | -41.8% |
| Recurring financial charges | 65 | €297 | €173 | -€124 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €13,767 | €28,753 | +€14,986 | +108.9% |
| Income taxes | 67/77 | €3,546 | €6,609 | +€3,064 | +86.4% |
| Profit (loss) for the period | 9904 | €10,221 | €22,144 | +€11,923 | +116.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,221 | €22,144 | +€11,923 | +116.6% |
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 9 October 2026 via checked.be.