KATBACH: 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.
KATBACH
Largest movements
- Cash +€7,150
up €7,150 (+1161.9%), from €615 to €7,766
mainly Tax, wage and social debts (+€7,377) and Receivables within one year (+€6,380)
- Receivables within one year -€6,380
down €6,380 (-98.3%), from €6,491 to €111
of which Other amounts receivable: -€3,454
- Deferred charges and accrued income +€1,295
up €1,295 (+700.3%), from €185 to €1,480
- Tangible fixed assets +€849
new in 2024: €849
- Tax, wage and social debts +€7,377
up €7,377 (+265.0%), from €2,783 to €10,161
of which Taxes: +€7,121
- Profit (loss) carried forward -€5,103
down €5,103, from €1,239 to -€3,864
- Trade debts +€1,478
up €1,478, from €0 to €1,478
- Other debts -€838
down €838 (-13.4%), from €6,269 to €5,431
- Staff costs +€7,961
new in 2024: €7,961
- Gross operating margin +€3,580
up €3,580 (+909.7%), from €394 to €3,974
- Depreciation +€390
new in 2024: €390
- Other operating charges -€194
down €194 (-30.0%), from €646 to €452
- Financial charges +€167
up €167 (+156.1%), from €107 to €274
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.
Cash bridge derived
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 | €10,291 | €13,206 | +€2,914 | +28.3% |
| Fixed assets | 21/28 | €3,000 | €3,849 | +€849 | +28.3% |
| Tangible fixed assets | 22/27 | - | €849 | +€849 | |
| Furniture and vehicles | 24 | - | €849 | +€849 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €7,291 | €9,357 | +€2,065 | +28.3% |
| Amounts receivable within one year | 40/41 | €6,491 | €111 | -€6,380 | -98.3% |
| Trade receivables | 40 | €3,037 | €111 | -€2,926 | -96.3% |
| Other amounts receivable | 41 | €3,454 | - | -€3,454 | |
| Cash at bank and in hand | 54/58 | €615 | €7,766 | +€7,150 | +1161.9% |
| Deferred charges and accrued income | 490/1 | €185 | €1,480 | +€1,295 | +700.3% |
| Total equity and liabilities | 10/49 | €10,291 | €13,206 | +€2,914 | +28.3% |
| Equity | 10/15 | €1,239 | -€3,864 | -€5,103 | |
| Profit (loss) carried forward | 14 | €1,239 | -€3,864 | -€5,103 | |
| Amounts payable | 17/49 | €9,053 | €17,070 | +€8,017 | +88.6% |
| Amounts payable within one year | 42/48 | €9,053 | €17,070 | +€8,017 | +88.6% |
| Trade debts | 44 | €0 | €1,478 | +€1,478 | |
| Suppliers | 440/4 | €0 | €1,478 | +€1,478 | |
| Taxes, remuneration and social security | 45 | €2,783 | €10,161 | +€7,377 | +265.0% |
| Taxes | 450/3 | €1,932 | €9,053 | +€7,121 | +368.7% |
| Remuneration and social security | 454/9 | €852 | €1,108 | +€256 | +30.1% |
| Other amounts payable | 47/48 | €6,269 | €5,431 | -€838 | -13.4% |
| Remuneration, social security and pensions | 62 | - | €7,961 | +€7,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €390 | +€390 | |
| Other operating charges | 640/8 | €646 | €452 | -€194 | -30.0% |
| Gross operating margin | 9900 | €394 | €3,974 | +€3,580 | +909.7% |
| Operating profit (loss) | 9901 | -€252 | -€4,829 | -€4,577 | -1814.0% |
| Financial charges | 65/66B | €107 | €274 | +€167 | +156.1% |
| Recurring financial charges | 65 | €107 | €274 | +€167 | +156.1% |
| Profit (loss) for the period before taxes | 9903 | -€359 | -€5,103 | -€4,744 | -1320.5% |
| Profit (loss) for the period | 9904 | -€359 | -€5,103 | -€4,744 | -1320.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€359 | -€5,103 | -€4,744 | -1320.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.