Katarsis: what changed
What changed
Katarsis
NACE 87.209, Residential care activities
filed annual accounts (NBB)
Net result for the year
€91,345
2024 · €225,865-€134,520
Equity
€679,952
2024 · €593,607+€86,345
Cash
€1.3m
2024 · €1.1m+€123,126
Balance sheet total
€1.6m
2024 · €1.4m+€184,246
Largest movements
Assets
- Cash +€123,126
up €123,126 (+10.8%), from €1.1m to €1.3m
mainly Tax, wage and social debts (+€186,469) and Net result for the year (+€91,345)
- Tangible fixed assets +€50,458
up €50,458 (+51.2%), from €98,485 to €148,943
Equity and liabilities
- Tax, wage and social debts +€186,469
up €186,469 (+53.9%), from €345,824 to €532,293
of which Remuneration and social security: +€99,556
- Profit (loss) carried forward +€91,345
up €91,345 (+16.3%), from €561,107 to €652,452
- Trade debts -€83,290
down €83,290 (-45.3%), from €183,806 to €100,516
Income statement
- Staff costs +€180,197
up €180,197 (+6.3%), from €2.9m to €3.1m
- Turnover +€74,775
up €74,775 (+2.4%), from €3.1m to €3.2m
- Gross operating margin +€54,131
up €54,131 (+1.7%), from €3.1m to €3.2m
- Purchases and services +€34,204
up €34,204 (+6.3%), from €544,694 to €578,898
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€225,865
Gross operating margin
+€54,131
Staff costs
-€180,197
Depreciation
-€7,182
Other operating charges
+€1,851
Financial income
-€3,064
Financial charges
-€59
Result 2025
€91,345
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€217,694
Investment
-€89,568
Financing
-€5,000
Cash 2024
€1.1m
From operations (derived)
+€217,694
Net result for the year
+€91,345
Depreciation
+€39,110
Receivables within one year
-€11,956
Deferred charges and accrued income
+€1,294
Provisions
-€8,989
Trade debts
-€83,290
Tax, wage and social debts
+€186,469
Accrued charges and deferred income
+€3,711
Investment (derived)
-€89,568
Investment in fixed assets (net)
-€89,568
Financing
-€5,000
Contributions, distributions and other
-€5,000
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,373,375 | €1,557,621 | +€184,246 | +13.4% |
| Fixed assets | 21/28 | €98,485 | €148,943 | +€50,458 | +51.2% |
| Tangible fixed assets | 22/27 | €98,485 | €148,943 | +€50,458 | +51.2% |
| Furniture and vehicles | 24 | €98,485 | €148,943 | +€50,458 | +51.2% |
| Current assets | 29/58 | €1,274,890 | €1,408,678 | +€133,788 | +10.5% |
| Amounts receivable within one year | 40/41 | €122,823 | €134,779 | +€11,956 | +9.7% |
| Trade receivables | 40 | €93,982 | €79,542 | -€14,440 | -15.4% |
| Other amounts receivable | 41 | €28,841 | €55,237 | +€26,396 | +91.5% |
| Cash at bank and in hand | 54/58 | €1,143,976 | €1,267,102 | +€123,126 | +10.8% |
| Deferred charges and accrued income | 490/1 | €8,091 | €6,797 | -€1,294 | -16.0% |
| Total equity and liabilities | 10/49 | €1,373,375 | €1,557,621 | +€184,246 | +13.4% |
| Equity | 10/15 | €593,607 | €679,952 | +€86,345 | +14.5% |
| Profit (loss) carried forward | 14 | €561,107 | €652,452 | +€91,345 | +16.3% |
| Investment grants | 15 | €32,500 | €27,500 | -€5,000 | -15.4% |
| Provisions and deferred taxes | 16 | €160,709 | €151,720 | -€8,989 | -5.6% |
| Provisions for liabilities and charges | 160/5 | €160,709 | €151,720 | -€8,989 | -5.6% |
| Major repairs and maintenance | 162 | €160,709 | €151,720 | -€8,989 | -5.6% |
| Amounts payable | 17/49 | €619,059 | €725,949 | +€106,890 | +17.3% |
| Amounts payable within one year | 42/48 | €529,630 | €632,809 | +€103,179 | +19.5% |
| Trade debts | 44 | €183,806 | €100,516 | -€83,290 | -45.3% |
| Suppliers | 440/4 | €183,806 | €100,516 | -€83,290 | -45.3% |
| Taxes, remuneration and social security | 45 | €345,824 | €532,293 | +€186,469 | +53.9% |
| Taxes | 450/3 | - | €86,913 | +€86,913 | |
| Remuneration and social security | 454/9 | €345,824 | €445,380 | +€99,556 | +28.8% |
| Accrued charges and deferred income | 492/3 | €89,429 | €93,140 | +€3,711 | +4.1% |
| Turnover | 70 | €3,097,103 | €3,171,878 | +€74,775 | +2.4% |
| Membership fees, donations, legacies and grants | 73 | €79,343 | €98,093 | +€18,750 | +23.6% |
| Non-recurring operating income | 76A | €3,024 | €580 | -€2,444 | -80.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €544,694 | €578,898 | +€34,204 | +6.3% |
| Remuneration, social security and pensions | 62 | €2,881,131 | €3,061,328 | +€180,197 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,928 | €39,110 | +€7,182 | +22.5% |
| Other operating charges | 640/8 | €3,957 | €2,106 | -€1,851 | -46.8% |
| Gross operating margin | 9900 | €3,124,948 | €3,179,079 | +€54,131 | +1.7% |
| Operating profit (loss) | 9901 | €216,922 | €85,525 | -€131,397 | -60.6% |
| Financial income | 75/76B | €10,207 | €7,143 | -€3,064 | -30.0% |
| Recurring financial income | 75 | €10,207 | €7,143 | -€3,064 | -30.0% |
| Financial charges | 65/66B | €1,264 | €1,323 | +€59 | +4.7% |
| Recurring financial charges | 65 | €1,261 | €1,318 | +€57 | +4.5% |
| Non-recurring financial charges | 66B | €3 | €5 | +€2 | +66.7% |
| Profit (loss) for the period before taxes | 9903 | €225,865 | €91,345 | -€134,520 | -59.6% |
| Profit (loss) for the period | 9904 | €225,865 | €91,345 | -€134,520 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €225,865 | €91,345 | -€134,520 | -59.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.