KATALEYA: 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.
KATALEYA
Largest movements
- Tangible fixed assets -€2,495
down €2,495 (-44.7%), from €5,586 to €3,091
of which Plant, machinery and equipment: -€2,170
- Intangible fixed assets -€1,898
down €1,898 (-11.4%), from €16,579 to €14,681
- Cash +€1,610
up €1,610 (+8.1%), from €19,853 to €21,464
mainly Depreciation (+€4,393) and Net result for the year (+€2,319)
- Trade debts -€2,565
down €2,565 (-12.5%), from €20,548 to €17,983
- Profit (loss) carried forward +€2,319
up €2,319 (+70.1%), from €3,308 to €5,628
- Tax, wage and social debts -€2,145
down €2,145 (-59.2%), from €3,621 to €1,476
of which Taxes: -€1,454
- Gross operating margin -€4,773
down €4,773 (-21.9%), from €21,799 to €17,026
- Staff costs -€2,888
down €2,888 (-25.4%), from €11,388 to €8,500
- Depreciation -€1,099
down €1,099 (-20.0%), from €5,492 to €4,393
- Financial charges +€401
up €401 (+1518.3%), from €26 to €427
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 | €42,929 | €40,146 | -€2,783 | -6.5% |
| Fixed assets | 21/28 | €22,165 | €17,772 | -€4,393 | -19.8% |
| Intangible fixed assets | 21 | €16,579 | €14,681 | -€1,898 | -11.4% |
| Tangible fixed assets | 22/27 | €5,586 | €3,091 | -€2,495 | -44.7% |
| Plant, machinery and equipment | 23 | €4,804 | €2,634 | -€2,170 | -45.2% |
| Furniture and vehicles | 24 | €782 | €457 | -€326 | -41.6% |
| Current assets | 29/58 | €20,763 | €22,374 | +€1,610 | +7.8% |
| Amounts receivable within one year | 40/41 | €910 | €910 | = | 0.0% |
| Trade receivables | 40 | €910 | €910 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,853 | €21,464 | +€1,610 | +8.1% |
| Total equity and liabilities | 10/49 | €42,929 | €40,146 | -€2,783 | -6.5% |
| Equity | 10/15 | €6,808 | €9,128 | +€2,319 | +34.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,308 | €5,628 | +€2,319 | +70.1% |
| Amounts payable | 17/49 | €36,120 | €31,018 | -€5,103 | -14.1% |
| Amounts payable within one year | 42/48 | €36,120 | €31,018 | -€5,103 | -14.1% |
| Trade debts | 44 | €20,548 | €17,983 | -€2,565 | -12.5% |
| Suppliers | 440/4 | €20,548 | €17,983 | -€2,565 | -12.5% |
| Taxes, remuneration and social security | 45 | €3,621 | €1,476 | -€2,145 | -59.2% |
| Taxes | 450/3 | €2,109 | €655 | -€1,454 | -68.9% |
| Remuneration and social security | 454/9 | €1,512 | €821 | -€692 | -45.7% |
| Other amounts payable | 47/48 | €11,951 | €11,559 | -€392 | -3.3% |
| Remuneration, social security and pensions | 62 | €11,388 | €8,500 | -€2,888 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,492 | €4,393 | -€1,099 | -20.0% |
| Other operating charges | 640/8 | €756 | €768 | +€12 | +1.6% |
| Gross operating margin | 9900 | €21,799 | €17,026 | -€4,773 | -21.9% |
| Operating profit (loss) | 9901 | €4,162 | €3,364 | -€798 | -19.2% |
| Financial charges | 65/66B | €26 | €427 | +€401 | +1518.3% |
| Recurring financial charges | 65 | €26 | €427 | +€401 | +1518.3% |
| Profit (loss) for the period before taxes | 9903 | €4,136 | €2,936 | -€1,199 | -29.0% |
| Income taxes | 67/77 | €827 | €617 | -€210 | -25.4% |
| Profit (loss) for the period | 9904 | €3,308 | €2,319 | -€989 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,308 | €2,319 | -€989 | -29.9% |
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 30 September 2026 via checked.be.