KATALISTIK: 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.
KATALISTIK
Largest movements
- Receivables within one year +€21,014
up €21,014 (+43.3%), from €48,484 to €69,498
of which Other amounts receivable: +€26,911
- Cash +€20,238
up €20,238 (+56.6%), from €35,738 to €55,976
mainly Other debts (+€125,000) and Net result for the year (+€46,467)
- Tangible fixed assets +€6,492
up €6,492 (+52.7%), from €12,308 to €18,800
of which Furniture and vehicles: +€6,226
- Deferred charges and accrued income +€2,425
new in 2025: €2,425
- Other debts +€125,000
new in 2025: €125,000
- Reserves -€52,727
down €52,727 (-99.3%), from €53,089 to €362
- Profit (loss) carried forward -€25,806
down €25,806 (-100.0%), from €25,806 to €0
- Debts after one year +€3,908
new in 2025: €3,908
- Tax, wage and social debts -€3,381
down €3,381 (-27.2%), from €12,406 to €9,026
- Gross operating margin +€24,292
up €24,292 (+64.9%), from €37,402 to €61,694
- Taxes +€6,182
up €6,182 (+88.5%), from €6,981 to €13,163
- Financial income +€3,787
up €3,787, from €0 to €3,787
- Depreciation +€952
up €952 (+26.3%), from €3,618 to €4,570
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 | €96,531 | €146,699 | +€50,169 | +52.0% |
| Fixed assets | 21/28 | €12,308 | €18,800 | +€6,492 | +52.7% |
| Tangible fixed assets | 22/27 | €12,308 | €18,800 | +€6,492 | +52.7% |
| Plant, machinery and equipment | 23 | €6,948 | €7,616 | +€668 | +9.6% |
| Furniture and vehicles | 24 | €3,290 | €9,516 | +€6,226 | +189.3% |
| Other tangible fixed assets | 26 | €2,070 | €1,669 | -€402 | -19.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €84,223 | €127,900 | +€43,677 | +51.9% |
| Amounts receivable within one year | 40/41 | €48,484 | €69,498 | +€21,014 | +43.3% |
| Trade receivables | 40 | €18,676 | €12,779 | -€5,898 | -31.6% |
| Other amounts receivable | 41 | €29,808 | €56,720 | +€26,911 | +90.3% |
| Cash at bank and in hand | 54/58 | €35,738 | €55,976 | +€20,238 | +56.6% |
| Deferred charges and accrued income | 490/1 | - | €2,425 | +€2,425 | |
| Total equity and liabilities | 10/49 | €96,531 | €146,699 | +€50,169 | +52.0% |
| Equity | 10/15 | €82,395 | €3,862 | -€78,533 | -95.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €53,089 | €362 | -€52,727 | -99.3% |
| Distributable reserves | 133 | €53,089 | €362 | -€52,727 | -99.3% |
| Profit (loss) carried forward | 14 | €25,806 | €0 | -€25,806 | -100.0% |
| Amounts payable | 17/49 | €14,135 | €142,837 | +€128,702 | +910.5% |
| Amounts payable after more than one year | 17 | - | €3,908 | +€3,908 | |
| Financial debts | 170/4 | - | €3,908 | +€3,908 | |
| Amounts payable within one year | 42/48 | €14,135 | €138,756 | +€124,621 | +881.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,492 | +€2,492 | |
| Financial debts | 43 | €124 | €305 | +€181 | +146.7% |
| Credit institutions | 430/8 | €124 | €305 | +€181 | +146.7% |
| Trade debts | 44 | €1,605 | €1,933 | +€328 | +20.4% |
| Suppliers | 440/4 | €1,605 | €1,933 | +€328 | +20.4% |
| Taxes, remuneration and social security | 45 | €12,406 | €9,026 | -€3,381 | -27.2% |
| Taxes | 450/3 | €12,406 | €9,026 | -€3,381 | -27.2% |
| Other amounts payable | 47/48 | - | €125,000 | +€125,000 | |
| Accrued charges and deferred income | 492/3 | €0 | €173 | +€173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,618 | €4,570 | +€952 | +26.3% |
| Other operating charges | 640/8 | €899 | €713 | -€187 | -20.7% |
| Gross operating margin | 9900 | €37,402 | €61,694 | +€24,292 | +64.9% |
| Operating profit (loss) | 9901 | €32,885 | €56,411 | +€23,527 | +71.5% |
| Financial income | 75/76B | €0 | €3,787 | +€3,787 | |
| Recurring financial income | 75 | €0 | €3,787 | +€3,787 | |
| Financial charges | 65/66B | €97 | €568 | +€471 | +485.6% |
| Recurring financial charges | 65 | €97 | €568 | +€471 | +485.6% |
| Profit (loss) for the period before taxes | 9903 | €32,788 | €59,630 | +€26,843 | +81.9% |
| Income taxes | 67/77 | €6,981 | €13,163 | +€6,182 | +88.5% |
| Profit (loss) for the period | 9904 | €25,806 | €46,467 | +€20,661 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,806 | €46,467 | +€20,661 | +80.1% |
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.