Katai: 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.
Katai
Largest movements
- Tangible fixed assets +€40,814
up €40,814 (+83.7%), from €48,736 to €89,550
of which Furniture and vehicles: +€40,585
- Receivables within one year +€34,968
up €34,968 (+201.8%), from €17,326 to €52,294
of which Trade receivables: +€33,835
- Cash +€23,064
up €23,064 (+234.5%), from €9,836 to €32,900
mainly Tax, wage and social debts (+€36,401) and Debts after one year (+€31,353)
- Financial fixed assets -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts +€36,401
up €36,401 (+425.2%), from €8,561 to €44,961
of which Remuneration and social security: +€22,475
- Debts after one year +€31,353
up €31,353 (+165.2%), from €18,978 to €50,331
- Current portion of long-term debt +€14,060
up €14,060 (+222.4%), from €6,322 to €20,382
- Profit (loss) carried forward +€8,340
up €8,340 (+67.6%), from -€12,329 to -€3,989
- Other debts +€3,127
up €3,127 (+7.8%), from €39,901 to €43,028
- Gross operating margin +€80,929
up €80,929 (+262.6%), from €30,821 to €111,750
- Staff costs +€45,023
up €45,023 (+217.3%), from €20,719 to €65,741
- Depreciation +€8,866
up €8,866 (+66.3%), from €13,366 to €22,232
- Financial charges +€3,118
up €3,118 (+43.4%), from €7,178 to €10,296
- Taxes +€2,645
new in 2025: €2,645
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 | €81,518 | €175,197 | +€93,679 | +114.9% |
| Fixed assets | 21/28 | €53,736 | €89,550 | +€35,814 | +66.6% |
| Tangible fixed assets | 22/27 | €48,736 | €89,550 | +€40,814 | +83.7% |
| Plant, machinery and equipment | 23 | €1,386 | €1,614 | +€228 | +16.5% |
| Furniture and vehicles | 24 | €47,350 | €87,936 | +€40,585 | +85.7% |
| Financial fixed assets | 28 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €27,782 | €85,647 | +€57,865 | +208.3% |
| Amounts receivable within one year | 40/41 | €17,326 | €52,294 | +€34,968 | +201.8% |
| Trade receivables | 40 | €17,271 | €51,105 | +€33,835 | +195.9% |
| Other amounts receivable | 41 | €55 | €1,188 | +€1,133 | +2043.6% |
| Cash at bank and in hand | 54/58 | €9,836 | €32,900 | +€23,064 | +234.5% |
| Deferred charges and accrued income | 490/1 | €619 | €453 | -€166 | -26.9% |
| Total equity and liabilities | 10/49 | €81,518 | €175,197 | +€93,679 | +114.9% |
| Equity | 10/15 | €7,671 | €16,011 | +€8,340 | +108.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,329 | -€3,989 | +€8,340 | +67.6% |
| Amounts payable | 17/49 | €73,847 | €159,186 | +€85,338 | +115.6% |
| Amounts payable after more than one year | 17 | €18,978 | €50,331 | +€31,353 | +165.2% |
| Financial debts | 170/4 | €18,978 | €50,331 | +€31,353 | +165.2% |
| Amounts payable within one year | 42/48 | €54,869 | €108,855 | +€53,986 | +98.4% |
| Current portion of amounts payable after more than one year | 42 | €6,322 | €20,382 | +€14,060 | +222.4% |
| Trade debts | 44 | €86 | €483 | +€397 | +461.2% |
| Suppliers | 440/4 | €86 | €483 | +€397 | +461.2% |
| Taxes, remuneration and social security | 45 | €8,561 | €44,961 | +€36,401 | +425.2% |
| Taxes | 450/3 | €7,428 | €21,354 | +€13,926 | +187.5% |
| Remuneration and social security | 454/9 | €1,133 | €23,607 | +€22,475 | +1984.3% |
| Other amounts payable | 47/48 | €39,901 | €43,028 | +€3,127 | +7.8% |
| Remuneration, social security and pensions | 62 | €20,719 | €65,741 | +€45,023 | +217.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,366 | €22,232 | +€8,866 | +66.3% |
| Other operating charges | 640/8 | €3,425 | €2,522 | -€902 | -26.3% |
| Gross operating margin | 9900 | €30,821 | €111,750 | +€80,929 | +262.6% |
| Operating profit (loss) | 9901 | -€6,688 | €21,255 | +€27,943 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €7,178 | €10,296 | +€3,118 | +43.4% |
| Recurring financial charges | 65 | €7,178 | €10,296 | +€3,118 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,866 | €10,985 | +€24,852 | |
| Income taxes | 67/77 | - | €2,645 | +€2,645 | |
| Profit (loss) for the period | 9904 | -€13,866 | €8,340 | +€22,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,866 | €8,340 | +€22,207 |
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 6 October 2026 via checked.be.