KATA & KOR: 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.
KATA & KOR
Largest movements
- Receivables within one year +€25,820
up €25,820 (+36.9%), from €69,986 to €95,806
of which Other amounts receivable: +€35,720
- Tangible fixed assets -€3,920
down €3,920 (-50.2%), from €7,806 to €3,886
- Profit (loss) carried forward +€17,362
up €17,362 (+63.7%), from €27,246 to €44,607
- Trade debts +€16,462
up €16,462 (+393%), from €4,186 to €20,648
- Current portion of long-term debt -€7,735
down €7,735 (-72.1%), from €10,725 to €2,989
- Other debts -€5,546
down €5,546 (-19.8%), from €28,044 to €22,498
- Tax, wage and social debts +€3,460
up €3,460 (+82.5%), from €4,194 to €7,653
- Gross operating margin +€12,070
up €12,070 (+77.7%), from €15,541 to €27,611
- Taxes +€3,188
up €3,188 (+158%), from €2,023 to €5,210
- Depreciation -€678
down €678 (-14.8%), from €4,598 to €3,920
- Financial charges -€387
down €387 (-28.9%), from €1,340 to €953
- Other operating charges -€276
down €276 (-62.5%), from €442 to €166
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 | €78,641 | €101,395 | +€22,754 | +28.9% |
| Fixed assets | 21/28 | €8,306 | €4,386 | -€3,920 | -47.2% |
| Tangible fixed assets | 22/27 | €7,806 | €3,886 | -€3,920 | -50.2% |
| Furniture and vehicles | 24 | €7,806 | €3,886 | -€3,920 | -50.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €70,336 | €97,009 | +€26,673 | +37.9% |
| Amounts receivable within one year | 40/41 | €69,986 | €95,806 | +€25,820 | +36.9% |
| Trade receivables | 40 | €13,160 | €3,260 | -€9,900 | -75.2% |
| Other amounts receivable | 41 | €56,826 | €92,546 | +€35,720 | +62.9% |
| Cash at bank and in hand | 54/58 | €320 | €1,186 | +€866 | +270% |
| Deferred charges and accrued income | 490/1 | €30 | €17 | -€13 | -43.0% |
| Total equity and liabilities | 10/49 | €78,641 | €101,395 | +€22,754 | +28.9% |
| Equity | 10/15 | €30,246 | €47,607 | +€17,362 | +57.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,246 | €44,607 | +€17,362 | +63.7% |
| Amounts payable | 17/49 | €48,396 | €53,788 | +€5,392 | +11.1% |
| Amounts payable after more than one year | 17 | €1,248 | - | -€1,248 | |
| Financial debts | 170/4 | €1,248 | - | -€1,248 | |
| Amounts payable within one year | 42/48 | €47,148 | €53,788 | +€6,640 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €10,725 | €2,989 | -€7,735 | -72.1% |
| Trade debts | 44 | €4,186 | €20,648 | +€16,462 | +393% |
| Suppliers | 440/4 | €4,186 | €20,648 | +€16,462 | +393% |
| Taxes, remuneration and social security | 45 | €4,194 | €7,653 | +€3,460 | +82.5% |
| Taxes | 450/3 | €4,194 | €7,653 | +€3,460 | +82.5% |
| Other amounts payable | 47/48 | €28,044 | €22,498 | -€5,546 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,598 | €3,920 | -€678 | -14.8% |
| Other operating charges | 640/8 | €442 | €166 | -€276 | -62.5% |
| Gross operating margin | 9900 | €15,541 | €27,611 | +€12,070 | +77.7% |
| Operating profit (loss) | 9901 | €10,501 | €23,525 | +€13,025 | +124% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,340 | €953 | -€387 | -28.9% |
| Recurring financial charges | 65 | €1,340 | €953 | -€387 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €9,161 | €22,572 | +€13,411 | +146% |
| Income taxes | 67/77 | €2,023 | €5,210 | +€3,188 | +158% |
| Profit (loss) for the period | 9904 | €7,138 | €17,362 | +€10,223 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €7,138 | €17,362 | +€10,223 | +143% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.