Katals: 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.
Katals
Largest movements
- Receivables within one year +€6,315
up €6,315 (+157.4%), from €4,012 to €10,328
of which Trade receivables: +€6,375
- Cash -€1,777
down €1,777 (-12.4%), from €14,344 to €12,566
mainly Receivables within one year (-€6,315) and Deferred charges and accrued income (-€1,316)
- Deferred charges and accrued income +€1,316
up €1,316 (+382.5%), from €344 to €1,660
- Tangible fixed assets -€1,084
down €1,084 (-13.7%), from €7,933 to €6,849
- Formation expenses -€429
down €429 (-34.2%), from €1,253 to €824
- Profit (loss) carried forward +€5,088
up €5,088 (+107.4%), from €4,737 to €9,826
- Tax, wage and social debts -€707
down €707 (-16.2%), from €4,353 to €3,646
- Gross operating margin +€298
up €298 (+3.1%), from €9,700 to €9,997
- Taxes +€251
up €251 (+12.6%), from €1,988 to €2,239
- Financial charges -€212
down €212 (-27.8%), from €762 to €550
- Financial income +€175
new in 2025: €175
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 | €27,886 | €32,227 | +€4,341 | +15.6% |
| Formation expenses | 20 | €1,253 | €824 | -€429 | -34.2% |
| Fixed assets | 21/28 | €7,933 | €6,849 | -€1,084 | -13.7% |
| Tangible fixed assets | 22/27 | €7,933 | €6,849 | -€1,084 | -13.7% |
| Furniture and vehicles | 24 | €7,933 | €6,849 | -€1,084 | -13.7% |
| Current assets | 29/58 | €18,700 | €24,554 | +€5,854 | +31.3% |
| Amounts receivable within one year | 40/41 | €4,012 | €10,328 | +€6,315 | +157.4% |
| Trade receivables | 40 | - | €6,375 | +€6,375 | |
| Other amounts receivable | 41 | €4,012 | €3,952 | -€60 | -1.5% |
| Cash at bank and in hand | 54/58 | €14,344 | €12,566 | -€1,777 | -12.4% |
| Deferred charges and accrued income | 490/1 | €344 | €1,660 | +€1,316 | +382.5% |
| Total equity and liabilities | 10/49 | €27,886 | €32,227 | +€4,341 | +15.6% |
| Equity | 10/15 | €23,424 | €28,512 | +€5,088 | +21.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,687 | €17,687 | = | 0.0% |
| Distributable reserves | 133 | €17,687 | €17,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,737 | €9,826 | +€5,088 | +107.4% |
| Amounts payable | 17/49 | €4,462 | €3,715 | -€747 | -16.7% |
| Amounts payable within one year | 42/48 | €4,462 | €3,715 | -€747 | -16.7% |
| Trade debts | 44 | €108 | €69 | -€39 | -36.1% |
| Suppliers | 440/4 | €108 | €69 | -€39 | -36.1% |
| Taxes, remuneration and social security | 45 | €4,353 | €3,646 | -€707 | -16.2% |
| Taxes | 450/3 | €4,353 | €3,646 | -€707 | -16.2% |
| Other amounts payable | 47/48 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,512 | €1,512 | = | 0.0% |
| Other operating charges | 640/8 | €700 | €782 | +€82 | +11.8% |
| Gross operating margin | 9900 | €9,700 | €9,997 | +€298 | +3.1% |
| Operating profit (loss) | 9901 | €7,487 | €7,703 | +€215 | +2.9% |
| Financial income | 75/76B | - | €175 | +€175 | |
| Recurring financial income | 75 | - | €175 | +€175 | |
| Financial charges | 65/66B | €762 | €550 | -€212 | -27.8% |
| Recurring financial charges | 65 | €762 | €550 | -€212 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €6,725 | €7,327 | +€602 | +9.0% |
| Income taxes | 67/77 | €1,988 | €2,239 | +€251 | +12.6% |
| Profit (loss) for the period | 9904 | €4,737 | €5,088 | +€351 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,737 | €5,088 | +€351 | +7.4% |
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 10 October 2026 via checked.be.