KATBERRY: 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.
KATBERRY
Largest movements
- Cash +€9,169
up €9,169 (+88.4%), from €10,369 to €19,538
mainly Tax, wage and social debts (+€8,930) and Trade debts (+€8,799)
- Receivables within one year +€7,788
up €7,788 (+37.8%), from €20,592 to €28,380
of which Trade receivables: +€9,507
- Intangible fixed assets -€4,000
down €4,000 (-30.8%), from €12,986 to €8,986
- Tangible fixed assets -€1,978
down €1,978 (-29.3%), from €6,753 to €4,775
of which Plant, machinery and equipment: -€1,085
- Stocks and contracts +€1,794
up €1,794 (+171.9%), from €1,044 to €2,838
- Tax, wage and social debts +€8,930
up €8,930 (+122.5%), from €7,293 to €16,223
of which Remuneration and social security: +€6,170
- Trade debts +€8,799
up €8,799 (+85.5%), from €10,287 to €19,085
of which Suppliers: +€11,323
- Other debts -€8,000
down €8,000 (-100.0%), from €8,000 to €0
- Reserves +€3,892
new in 2025: €3,892
- Staff costs +€21,053
up €21,053 (+823.4%), from €2,557 to €23,610
- Gross operating margin -€10,866
down €10,866 (-22.3%), from €48,792 to €37,926
- Taxes -€2,796
down €2,796 (-56.3%), from €4,963 to €2,167
- Other operating charges -€1,259
down €1,259 (-49.7%), from €2,531 to €1,273
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 | €54,359 | €67,980 | +€13,621 | +25.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €22,355 | €16,377 | -€5,978 | -26.7% |
| Intangible fixed assets | 21 | €12,986 | €8,986 | -€4,000 | -30.8% |
| Tangible fixed assets | 22/27 | €6,753 | €4,775 | -€1,978 | -29.3% |
| Plant, machinery and equipment | 23 | €1,582 | €497 | -€1,085 | -68.6% |
| Other tangible fixed assets | 26 | €5,171 | €4,278 | -€893 | -17.3% |
| Financial fixed assets | 28 | €2,616 | €2,616 | = | 0.0% |
| Current assets | 29/58 | €32,004 | €51,603 | +€19,599 | +61.2% |
| Stocks and contracts in progress | 3 | €1,044 | €2,838 | +€1,794 | +171.9% |
| Stocks | 30/36 | €1,044 | €2,838 | +€1,794 | +171.9% |
| Amounts receivable within one year | 40/41 | €20,592 | €28,380 | +€7,788 | +37.8% |
| Trade receivables | 40 | €7,936 | €17,444 | +€9,507 | +119.8% |
| Other amounts receivable | 41 | €12,656 | €10,936 | -€1,719 | -13.6% |
| Cash at bank and in hand | 54/58 | €10,369 | €19,538 | +€9,169 | +88.4% |
| Deferred charges and accrued income | 490/1 | - | €847 | +€847 | |
| Total equity and liabilities | 10/49 | €54,359 | €67,980 | +€13,621 | +25.1% |
| Equity | 10/15 | €28,780 | €32,671 | +€3,892 | +13.5% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | - | €3,892 | +€3,892 | |
| Distributable reserves | 133 | - | €3,892 | +€3,892 | |
| Profit (loss) carried forward | 14 | €10,780 | €10,780 | = | 0.0% |
| Amounts payable | 17/49 | €25,580 | €35,309 | +€9,729 | +38.0% |
| Amounts payable within one year | 42/48 | €25,580 | €35,309 | +€9,729 | +38.0% |
| Trade debts | 44 | €10,287 | €19,085 | +€8,799 | +85.5% |
| Suppliers | 440/4 | €7,762 | €19,085 | +€11,323 | +145.9% |
| Bills of exchange payable | 441 | €2,525 | €0 | -€2,525 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,293 | €16,223 | +€8,930 | +122.5% |
| Taxes | 450/3 | €7,248 | €10,008 | +€2,760 | +38.1% |
| Remuneration and social security | 454/9 | €45 | €6,215 | +€6,170 | +13653.4% |
| Other amounts payable | 47/48 | €8,000 | €0 | -€8,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €2,557 | €23,610 | +€21,053 | +823.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,974 | €5,978 | +€5 | +0.1% |
| Other operating charges | 640/8 | €2,531 | €1,273 | -€1,259 | -49.7% |
| Gross operating margin | 9900 | €48,792 | €37,926 | -€10,866 | -22.3% |
| Operating profit (loss) | 9901 | €37,731 | €7,065 | -€30,665 | -81.3% |
| Financial income | 75/76B | €198 | €581 | +€384 | +194.2% |
| Recurring financial income | 75 | €198 | €581 | +€384 | +194.2% |
| Financial charges | 65/66B | €1,539 | €1,587 | +€48 | +3.1% |
| Recurring financial charges | 65 | €1,539 | €1,587 | +€48 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €36,389 | €6,059 | -€30,330 | -83.3% |
| Income taxes | 67/77 | €4,963 | €2,167 | -€2,796 | -56.3% |
| Profit (loss) for the period | 9904 | €31,426 | €3,892 | -€27,534 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,426 | €3,892 | -€27,534 | -87.6% |
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 2 October 2026 via checked.be.