KATARA: 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.
KATARA
Largest movements
- Receivables within one year +€76,438
up €76,438 (+565.6%), from €13,515 to €89,953
of which Trade receivables: +€77,957
- Cash +€49,595
up €49,595 (+317.6%), from €15,613 to €65,208
mainly Trade debts (+€117,012) and Net result for the year (+€11,131)
- Trade debts +€117,012
up €117,012 (+737.9%), from €15,857 to €132,869
- Profit (loss) carried forward +€11,131
up €11,131 (+287.3%), from €3,874 to €15,006
- Tax, wage and social debts -€2,110
down €2,110 (-81.9%), from €2,577 to €467
- Gross operating margin +€25,042
up €25,042, from -€13,290 to €11,752
- Other operating charges -€17,645
down €17,645 (-97.1%), from €18,165 to €520
- Taxes -€1,696
down €1,696 (-100.0%), from €1,696 to €0
- Depreciation -€999
down €999 (-100.0%), from €999 to €0
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 | €29,128 | €155,161 | +€126,033 | +432.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €29,128 | €155,161 | +€126,033 | +432.7% |
| Amounts receivable within one year | 40/41 | €13,515 | €89,953 | +€76,438 | +565.6% |
| Trade receivables | 40 | €11,996 | €89,953 | +€77,957 | +649.9% |
| Other amounts receivable | 41 | €1,519 | €0 | -€1,519 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,613 | €65,208 | +€49,595 | +317.6% |
| Total equity and liabilities | 10/49 | €29,128 | €155,161 | +€126,033 | +432.7% |
| Equity | 10/15 | €10,694 | €21,826 | +€11,131 | +104.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,874 | €15,006 | +€11,131 | +287.3% |
| Amounts payable | 17/49 | €18,434 | €133,335 | +€114,902 | +623.3% |
| Amounts payable within one year | 42/48 | €18,434 | €133,335 | +€114,902 | +623.3% |
| Trade debts | 44 | €15,857 | €132,869 | +€117,012 | +737.9% |
| Suppliers | 440/4 | €15,857 | €132,869 | +€117,012 | +737.9% |
| Taxes, remuneration and social security | 45 | €2,577 | €467 | -€2,110 | -81.9% |
| Taxes | 450/3 | €2,577 | €467 | -€2,110 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €999 | €0 | -€999 | -100.0% |
| Other operating charges | 640/8 | €18,165 | €520 | -€17,645 | -97.1% |
| Gross operating margin | 9900 | -€13,290 | €11,752 | +€25,042 | |
| Operating profit (loss) | 9901 | -€32,454 | €11,232 | +€43,687 | |
| Financial charges | 65/66B | -€31 | €101 | +€132 | |
| Recurring financial charges | 65 | -€31 | €101 | +€132 | |
| Profit (loss) for the period before taxes | 9903 | -€32,423 | €11,131 | +€43,554 | |
| Income taxes | 67/77 | €1,696 | €0 | -€1,696 | -100.0% |
| Profit (loss) for the period | 9904 | -€34,119 | €11,131 | +€45,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,119 | €11,131 | +€45,250 |
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 7 October 2026 via checked.be.