Katchai: what changed
Two financial 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.
Katchai
Largest movements
- Cash +€46,637
up €46,637 (+77.4%), from €60,268 to €106,905
mainly Net result for the year (+€73,412) and Other debts (+€66,681)
- Receivables within one year -€29,579
down €29,579 (-62.7%), from €47,139 to €17,561
of which Trade receivables: -€20,884
- Financial fixed assets +€2,500
new in 2025: €2,500
- Deferred charges and accrued income -€2,463
down €2,463 (-27.8%), from €8,845 to €6,382
- Current investments +€2,341
up €2,341 (+6.0%), from €39,024 to €41,365
- Other debts +€66,681
up €66,681 (+336.7%), from €19,806 to €86,487
- Tax, wage and social debts -€31,349
down €31,349 (-85.0%), from €36,891 to €5,542
- Reserves -€13,075
down €13,075 (-14.8%), from €88,244 to €75,169
- Other operating charges -€48,022
down €48,022 (-98.8%), from €48,614 to €593
- Taxes +€10,456
up €10,456 (+141.3%), from €7,399 to €17,855
- Financial income +€4,837
up €4,837 (+1130.2%), from €428 to €5,265
- Gross operating margin +€4,701
up €4,701 (+5.6%), from €84,499 to €89,201
- Financial charges +€1,490
up €1,490 (+163.5%), from €911 to €2,401
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 | €155,789 | €176,818 | +€21,029 | +13.5% |
| Fixed assets | 21/28 | €512 | €4,606 | +€4,094 | +799.5% |
| Tangible fixed assets | 22/27 | €512 | €2,106 | +€1,594 | +311.3% |
| Furniture and vehicles | 24 | €512 | €2,106 | +€1,594 | +311.3% |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €155,277 | €172,212 | +€16,935 | +10.9% |
| Amounts receivable within one year | 40/41 | €47,139 | €17,561 | -€29,579 | -62.7% |
| Trade receivables | 40 | €36,767 | €15,884 | -€20,884 | -56.8% |
| Other amounts receivable | 41 | €10,372 | €1,677 | -€8,695 | -83.8% |
| Current investments | 50/53 | €39,024 | €41,365 | +€2,341 | +6.0% |
| Cash at bank and in hand | 54/58 | €60,268 | €106,905 | +€46,637 | +77.4% |
| Deferred charges and accrued income | 490/1 | €8,845 | €6,382 | -€2,463 | -27.8% |
| Total equity and liabilities | 10/49 | €155,789 | €176,818 | +€21,029 | +13.5% |
| Equity | 10/15 | €96,244 | €83,169 | -€13,075 | -13.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €88,244 | €75,169 | -€13,075 | -14.8% |
| Distributable reserves | 133 | €88,244 | €75,169 | -€13,075 | -14.8% |
| Amounts payable | 17/49 | €59,545 | €93,649 | +€34,104 | +57.3% |
| Amounts payable within one year | 42/48 | €58,545 | €93,055 | +€34,511 | +58.9% |
| Financial debts | 43 | €175 | €71 | -€104 | -59.6% |
| Credit institutions | 430/8 | €175 | €71 | -€104 | -59.6% |
| Trade debts | 44 | €1,671 | €955 | -€716 | -42.8% |
| Suppliers | 440/4 | €1,671 | €955 | -€716 | -42.8% |
| Taxes, remuneration and social security | 45 | €36,891 | €5,542 | -€31,349 | -85.0% |
| Taxes | 450/3 | €36,891 | €5,542 | -€31,349 | -85.0% |
| Other amounts payable | 47/48 | €19,806 | €86,487 | +€66,681 | +336.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €593 | -€407 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €205 | -€287 | -58.3% |
| Other operating charges | 640/8 | €48,614 | €593 | -€48,022 | -98.8% |
| Gross operating margin | 9900 | €84,499 | €89,201 | +€4,701 | +5.6% |
| Operating profit (loss) | 9901 | €35,393 | €88,403 | +€53,010 | +149.8% |
| Financial income | 75/76B | €428 | €5,265 | +€4,837 | +1130.2% |
| Recurring financial income | 75 | €428 | €5,265 | +€4,837 | +1130.2% |
| Financial charges | 65/66B | €911 | €2,401 | +€1,490 | +163.5% |
| Recurring financial charges | 65 | €911 | €2,401 | +€1,490 | +163.5% |
| Profit (loss) for the period before taxes | 9903 | €34,910 | €91,267 | +€56,357 | +161.4% |
| Income taxes | 67/77 | €7,399 | €17,855 | +€10,456 | +141.3% |
| Profit (loss) for the period | 9904 | €27,511 | €73,412 | +€45,902 | +166.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,511 | €73,412 | +€45,902 | +166.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.