KATAMARAN: 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.
KATAMARAN
Largest movements
- Cash +€17,104
up €17,104 (+77.1%), from €22,183 to €39,287
mainly Net result for the year (+€15,749) and Tax, wage and social debts (+€2,803)
- Receivables within one year +€2,045
up €2,045 (+10.2%), from €20,024 to €22,069
of which Trade receivables: +€1,375
- Stocks and contracts -€1,475
down €1,475 (-22.5%), from €6,560 to €5,085
- Deferred charges and accrued income +€740
new in 2025: €740
- Profit (loss) carried forward +€15,749
up €15,749 (+82.3%), from €19,129 to €34,878
- Tax, wage and social debts +€2,803
up €2,803 (+40.8%), from €6,869 to €9,672
of which Taxes: +€2,153
- Taxes +€2,500
new in 2025: €2,500
- Gross operating margin +€2,379
up €2,379 (+13.5%), from €17,561 to €19,941
- Other operating charges +€1,315
up €1,315 (+175.0%), from €751 to €2,067
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 | €50,567 | €68,979 | +€18,413 | +36.4% |
| Fixed assets | 21/28 | €1,800 | €1,800 | = | 0.0% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €48,767 | €67,179 | +€18,413 | +37.8% |
| Stocks and contracts in progress | 3 | €6,560 | €5,085 | -€1,475 | -22.5% |
| Stocks | 30/36 | €6,560 | €5,085 | -€1,475 | -22.5% |
| Amounts receivable within one year | 40/41 | €20,024 | €22,069 | +€2,045 | +10.2% |
| Trade receivables | 40 | €12,032 | €13,407 | +€1,375 | +11.4% |
| Other amounts receivable | 41 | €7,992 | €8,662 | +€670 | +8.4% |
| Cash at bank and in hand | 54/58 | €22,183 | €39,287 | +€17,104 | +77.1% |
| Deferred charges and accrued income | 490/1 | - | €740 | +€740 | |
| Total equity and liabilities | 10/49 | €50,567 | €68,979 | +€18,413 | +36.4% |
| Equity | 10/15 | €39,006 | €54,755 | +€15,749 | +40.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,277 | €1,277 | = | 0.0% |
| Distributable reserves | 133 | €1,277 | €1,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,129 | €34,878 | +€15,749 | +82.3% |
| Amounts payable | 17/49 | €11,560 | €14,224 | +€2,664 | +23.0% |
| Amounts payable within one year | 42/48 | €11,560 | €14,224 | +€2,664 | +23.0% |
| Trade debts | 44 | €4,691 | €4,552 | -€139 | -3.0% |
| Suppliers | 440/4 | €4,691 | €4,552 | -€139 | -3.0% |
| Taxes, remuneration and social security | 45 | €6,869 | €9,672 | +€2,803 | +40.8% |
| Taxes | 450/3 | €3,919 | €6,072 | +€2,153 | +54.9% |
| Remuneration and social security | 454/9 | €2,950 | €3,600 | +€650 | +22.0% |
| Other operating charges | 640/8 | €751 | €2,067 | +€1,315 | +175.0% |
| Gross operating margin | 9900 | €17,561 | €19,941 | +€2,379 | +13.5% |
| Operating profit (loss) | 9901 | €16,810 | €17,874 | +€1,064 | +6.3% |
| Financial income | 75/76B | €535 | €451 | -€83 | -15.6% |
| Recurring financial income | 75 | €535 | €451 | -€83 | -15.6% |
| Financial charges | 65/66B | €53 | €77 | +€24 | +44.9% |
| Recurring financial charges | 65 | €53 | €77 | +€24 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | €17,292 | €18,249 | +€957 | +5.5% |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | €17,292 | €15,749 | -€1,543 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,292 | €15,749 | -€1,543 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.