KATCHING: 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.
KATCHING
Largest movements
- Receivables within one year -€39,774
down €39,774 (-69.1%), from €57,580 to €17,806
of which Trade receivables: -€41,873
- Cash +€16,967
up €16,967 (+34.8%), from €48,751 to €65,718
mainly Receivables within one year (+€39,774) and Net result for the year (+€2,680)
- Tax, wage and social debts -€16,205
down €16,205 (-59.1%), from €27,422 to €11,217
of which Taxes: -€8,513
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts -€4,397
down €4,397 (-59.6%), from €7,381 to €2,984
- Profit (loss) carried forward +€2,680
up €2,680 (+4.1%), from €65,340 to €68,020
- Turnover -€127,508
no longer reported in 2025 (was €127,508)
- Purchases and services -€92,050
no longer reported in 2025 (was €92,050)
- Gross operating margin -€30,310
down €30,310 (-85.5%), from €35,457 to €5,147
- Taxes -€4,190
down €4,190 (-73.8%), from €5,675 to €1,485
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 | €107,143 | €84,220 | -€22,923 | -21.4% |
| Fixed assets | 21/28 | €812 | €696 | -€116 | -14.3% |
| Tangible fixed assets | 22/27 | €812 | €696 | -€116 | -14.3% |
| Furniture and vehicles | 24 | €812 | €696 | -€116 | -14.3% |
| Current assets | 29/58 | €106,331 | €83,524 | -€22,807 | -21.4% |
| Amounts receivable within one year | 40/41 | €57,580 | €17,806 | -€39,774 | -69.1% |
| Trade receivables | 40 | €54,164 | €12,291 | -€41,873 | -77.3% |
| Other amounts receivable | 41 | €3,416 | €5,515 | +€2,099 | +61.4% |
| Cash at bank and in hand | 54/58 | €48,751 | €65,718 | +€16,967 | +34.8% |
| Total equity and liabilities | 10/49 | €107,143 | €84,220 | -€22,923 | -21.4% |
| Equity | 10/15 | €67,340 | €70,020 | +€2,680 | +4.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,340 | €68,020 | +€2,680 | +4.1% |
| Amounts payable | 17/49 | €39,803 | €14,200 | -€25,603 | -64.3% |
| Amounts payable within one year | 42/48 | €39,803 | €14,200 | -€25,603 | -64.3% |
| Trade debts | 44 | €7,381 | €2,984 | -€4,397 | -59.6% |
| Suppliers | 440/4 | €7,381 | €2,984 | -€4,397 | -59.6% |
| Taxes, remuneration and social security | 45 | €27,422 | €11,217 | -€16,205 | -59.1% |
| Taxes | 450/3 | €13,615 | €5,102 | -€8,513 | -62.5% |
| Remuneration and social security | 454/9 | €13,807 | €6,115 | -€7,692 | -55.7% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Turnover | 70 | €127,508 | - | -€127,508 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,050 | - | -€92,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €116 | +€0 | 0.0% |
| Other operating charges | 640/8 | €197 | €507 | +€310 | +157.2% |
| Gross operating margin | 9900 | €35,457 | €5,147 | -€30,310 | -85.5% |
| Operating profit (loss) | 9901 | €35,144 | €4,524 | -€30,620 | -87.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €240 | €362 | +€122 | +51.0% |
| Recurring financial charges | 65 | €240 | €362 | +€122 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €34,904 | €4,165 | -€30,739 | -88.1% |
| Income taxes | 67/77 | €5,675 | €1,485 | -€4,190 | -73.8% |
| Profit (loss) for the period | 9904 | €29,229 | €2,680 | -€26,549 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,229 | €2,680 | -€26,549 | -90.8% |
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 9 October 2026 via checked.be.