KATALIZ: 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.
KATALIZ
Largest movements
- Cash -€102,768
down €102,768 (-37.9%), from €271,381 to €168,612
mainly Receivables within one year (-€47,656) and Other debts (-€39,075)
- Receivables within one year +€47,656
up €47,656 (+54.6%), from €87,214 to €134,870
of which Trade receivables: +€46,605
- Current investments +€30,000
up €30,000 (+27.6%), from €108,842 to €138,842
- Receivables after one year -€21,590
down €21,590 (-68.7%), from €31,409 to €9,819
- Other debts -€39,075
down €39,075 (-30.7%), from €127,455 to €88,379
- Reserves +€20,800
up €20,800 (+15.8%), from €131,860 to €152,660
of which Distributable reserves: +€22,660
- Debts after one year -€20,409
down €20,409 (-66.4%), from €30,718 to €10,309
- Tax, wage and social debts -€13,363
down €13,363 (-44.5%), from €30,031 to €16,668
of which Taxes: -€16,963
- Gross operating margin -€38,043
down €38,043 (-41.2%), from €92,256 to €54,213
- Taxes -€9,145
down €9,145 (-50.8%), from €17,990 to €8,845
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €504,446 | €456,812 | -€47,634 | -9.4% |
| Fixed assets | 21/28 | €5,083 | €4,143 | -€940 | -18.5% |
| Tangible fixed assets | 22/27 | €1,924 | €1,044 | -€880 | -45.8% |
| Furniture and vehicles | 24 | €1,924 | €1,044 | -€880 | -45.8% |
| Financial fixed assets | 28 | €3,159 | €3,099 | -€60 | -1.9% |
| Current assets | 29/58 | €499,364 | €452,669 | -€46,694 | -9.4% |
| Amounts receivable after more than one year | 29 | €31,409 | €9,819 | -€21,590 | -68.7% |
| Other amounts receivable | 291 | €31,409 | €9,819 | -€21,590 | -68.7% |
| Amounts receivable within one year | 40/41 | €87,214 | €134,870 | +€47,656 | +54.6% |
| Trade receivables | 40 | €66,675 | €113,280 | +€46,605 | +69.9% |
| Other amounts receivable | 41 | €20,540 | €21,590 | +€1,051 | +5.1% |
| Current investments | 50/53 | €108,842 | €138,842 | +€30,000 | +27.6% |
| Cash at bank and in hand | 54/58 | €271,381 | €168,612 | -€102,768 | -37.9% |
| Deferred charges and accrued income | 490/1 | €517 | €526 | +€9 | +1.7% |
| Total equity and liabilities | 10/49 | €504,446 | €456,812 | -€47,634 | -9.4% |
| Equity | 10/15 | €295,271 | €316,180 | +€20,909 | +7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,860 | €152,660 | +€20,800 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €130,000 | €152,660 | +€22,660 | +17.4% |
| Profit (loss) carried forward | 14 | €144,811 | €144,920 | +€109 | +0.1% |
| Amounts payable | 17/49 | €209,175 | €140,632 | -€68,543 | -32.8% |
| Amounts payable after more than one year | 17 | €30,718 | €10,309 | -€20,409 | -66.4% |
| Financial debts | 170/4 | €30,718 | €10,309 | -€20,409 | -66.4% |
| Amounts payable within one year | 42/48 | €178,458 | €130,323 | -€48,134 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €20,133 | €20,409 | +€276 | +1.4% |
| Trade debts | 44 | €839 | €4,867 | +€4,028 | +480% |
| Suppliers | 440/4 | €839 | €4,867 | +€4,028 | +480% |
| Taxes, remuneration and social security | 45 | €30,031 | €16,668 | -€13,363 | -44.5% |
| Taxes | 450/3 | €30,031 | €13,068 | -€16,963 | -56.5% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €127,455 | €88,379 | -€39,075 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €717 | €880 | +€164 | +22.8% |
| Other operating charges | 640/8 | €540 | €226 | -€314 | -58.1% |
| Gross operating margin | 9900 | €92,256 | €54,213 | -€38,043 | -41.2% |
| Operating profit (loss) | 9901 | €90,999 | €53,106 | -€37,893 | -41.6% |
| Financial income | 75/76B | €3,106 | €2,442 | -€664 | -21.4% |
| Recurring financial income | 75 | €3,106 | €2,442 | -€664 | -21.4% |
| Financial charges | 65/66B | €1,254 | €794 | -€460 | -36.7% |
| Recurring financial charges | 65 | €1,254 | €794 | -€460 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €92,851 | €54,754 | -€38,097 | -41.0% |
| Income taxes | 67/77 | €17,990 | €8,845 | -€9,145 | -50.8% |
| Profit (loss) for the period | 9904 | €74,861 | €45,909 | -€28,952 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,861 | €45,909 | -€28,952 | -38.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.