KATA: 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.
KATA
Largest movements
- Cash +€13,386
up €13,386 (+7.9%), from €170,116 to €183,503
mainly Trade debts (+€28,108) and Depreciation (+€25,321)
- Financial fixed assets +€10,500
up €10,500 (+6520.1%), from €161 to €10,661
- Intangible fixed assets -€8,161
down €8,161 (-19.6%), from €41,635 to €33,474
- Tangible fixed assets +€4,477
up €4,477 (+11.9%), from €37,608 to €42,085
of which Other tangible fixed assets: +€4,596
- Other debts -€50,171
down €50,171 (-39.7%), from €126,351 to €76,180
- Trade debts +€28,108
up €28,108 (+69.5%), from €40,420 to €68,528
- Reserves +€23,753
up €23,753 (+46.1%), from €51,545 to €75,298
of which Distributable reserves: +€23,753
- Debts after one year +€10,288
up €10,288, from €0 to €10,288
of which Financial debts: +€10,288
- Accrued charges and deferred income +€9,739
up €9,739 (+159.9%), from €6,092 to €15,830
- Staff costs +€2,310
up €2,310 (+2.7%), from €84,527 to €86,837
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 | €263,971 | €282,029 | +€18,058 | +6.8% |
| Fixed assets | 21/28 | €79,404 | €86,220 | +€6,816 | +8.6% |
| Intangible fixed assets | 21 | €41,635 | €33,474 | -€8,161 | -19.6% |
| Tangible fixed assets | 22/27 | €37,608 | €42,085 | +€4,477 | +11.9% |
| Plant, machinery and equipment | 23 | €958 | €516 | -€442 | -46.1% |
| Furniture and vehicles | 24 | €2,803 | €3,127 | +€324 | +11.5% |
| Other tangible fixed assets | 26 | €33,847 | €38,442 | +€4,596 | +13.6% |
| Financial fixed assets | 28 | €161 | €10,661 | +€10,500 | +6520.1% |
| Current assets | 29/58 | €184,567 | €195,809 | +€11,242 | +6.1% |
| Amounts receivable within one year | 40/41 | €11,222 | €8,862 | -€2,360 | -21.0% |
| Trade receivables | 40 | €7,878 | €3,672 | -€4,206 | -53.4% |
| Other amounts receivable | 41 | €3,344 | €5,190 | +€1,846 | +55.2% |
| Cash at bank and in hand | 54/58 | €170,116 | €183,503 | +€13,386 | +7.9% |
| Deferred charges and accrued income | 490/1 | €3,229 | €3,444 | +€215 | +6.7% |
| Total equity and liabilities | 10/49 | €263,971 | €282,029 | +€18,058 | +6.8% |
| Equity | 10/15 | €70,145 | €93,898 | +€23,753 | +33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,545 | €75,298 | +€23,753 | +46.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,685 | €73,438 | +€23,753 | +47.8% |
| Amounts payable | 17/49 | €193,826 | €188,130 | -€5,696 | -2.9% |
| Amounts payable after more than one year | 17 | €0 | €10,288 | +€10,288 | |
| Financial debts | 170/4 | - | €10,288 | +€10,288 | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €187,734 | €162,012 | -€25,722 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,560 | +€3,560 | |
| Trade debts | 44 | €40,420 | €68,528 | +€28,108 | +69.5% |
| Suppliers | 440/4 | €40,420 | €68,528 | +€28,108 | +69.5% |
| Taxes, remuneration and social security | 45 | €20,964 | €13,744 | -€7,220 | -34.4% |
| Taxes | 450/3 | €10,934 | €5,401 | -€5,533 | -50.6% |
| Remuneration and social security | 454/9 | €10,030 | €8,343 | -€1,687 | -16.8% |
| Other amounts payable | 47/48 | €126,351 | €76,180 | -€50,171 | -39.7% |
| Accrued charges and deferred income | 492/3 | €6,092 | €15,830 | +€9,739 | +159.9% |
| Remuneration, social security and pensions | 62 | €84,527 | €86,837 | +€2,310 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,149 | €25,321 | +€1,172 | +4.9% |
| Other operating charges | 640/8 | €4,591 | €5,088 | +€497 | +10.8% |
| Gross operating margin | 9900 | €153,894 | €153,382 | -€512 | -0.3% |
| Operating profit (loss) | 9901 | €40,626 | €36,135 | -€4,491 | -11.1% |
| Financial income | 75/76B | €41 | €271 | +€230 | +567.8% |
| Recurring financial income | 75 | €41 | €271 | +€230 | +567.8% |
| Financial charges | 65/66B | €1,395 | €2,731 | +€1,336 | +95.8% |
| Recurring financial charges | 65 | €1,395 | €2,731 | +€1,336 | +95.8% |
| Profit (loss) for the period before taxes | 9903 | €39,272 | €33,675 | -€5,597 | -14.3% |
| Income taxes | 67/77 | €9,939 | €9,922 | -€17 | -0.2% |
| Profit (loss) for the period | 9904 | €29,333 | €23,753 | -€5,579 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,333 | €23,753 | -€5,579 | -19.0% |
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 28 September 2026 via checked.be.