KatCo Consulting: 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.
KatCo Consulting
Largest movements
- Tangible fixed assets -€17,541
down €17,541 (-26.6%), from €65,994 to €48,453
- Receivables within one year -€10,444
down €10,444 (-62.9%), from €16,609 to €6,165
- Cash +€8,723
up €8,723 (+8.2%), from €105,808 to €114,531
mainly Other debts (+€110,533) and Net result for the year (+€36,463)
- Deferred charges and accrued income +€3,255
new in 2025: €3,255
- Reserves -€114,875
down €114,875 (-69.6%), from €165,035 to €50,160
- Other debts +€110,533
up €110,533 (+2,388%), from €4,628 to €115,161
- Tax, wage and social debts -€8,960
down €8,960 (-78.3%), from €11,443 to €2,483
of which Taxes: -€5,067
- Trade debts -€2,704
down €2,704 (-62.8%), from €4,304 to €1,600
- Gross operating margin +€41,137
up €41,137 (+60.9%), from €67,562 to €108,699
- Staff costs -€26,593
down €26,593 (-82.9%), from €32,091 to €5,497
- Financial charges +€21,877
up €21,877 (+210%), from €10,415 to €32,293
- Taxes +€12,266
up €12,266 (+411%), from €2,984 to €15,250
- Financial income -€6,570
down €6,570 (-100.0%), from €6,573 to €3
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.
Derived cash bridge
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 | €188,412 | €172,405 | -€16,006 | -8.5% |
| Fixed assets | 21/28 | €65,994 | €48,454 | -€17,541 | -26.6% |
| Intangible fixed assets | 21 | €1 | €0 | -€0 | -16.9% |
| Tangible fixed assets | 22/27 | €65,994 | €48,453 | -€17,541 | -26.6% |
| Furniture and vehicles | 24 | €65,994 | €48,453 | -€17,541 | -26.6% |
| Current assets | 29/58 | €122,417 | €123,952 | +€1,534 | +1.3% |
| Amounts receivable within one year | 40/41 | €16,609 | €6,165 | -€10,444 | -62.9% |
| Other amounts receivable | 41 | €16,609 | €6,165 | -€10,444 | -62.9% |
| Cash at bank and in hand | 54/58 | €105,808 | €114,531 | +€8,723 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €3,255 | +€3,255 | |
| Total equity and liabilities | 10/49 | €188,412 | €172,405 | -€16,006 | -8.5% |
| Equity | 10/15 | €165,036 | €50,161 | -€114,875 | -69.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €165,035 | €50,160 | -€114,875 | -69.6% |
| Distributable reserves | 133 | €165,035 | €50,160 | -€114,875 | -69.6% |
| Amounts payable | 17/49 | €23,375 | €122,244 | +€98,869 | +423% |
| Amounts payable within one year | 42/48 | €20,375 | €119,244 | +€98,869 | +485% |
| Trade debts | 44 | €4,304 | €1,600 | -€2,704 | -62.8% |
| Suppliers | 440/4 | €4,304 | €1,600 | -€2,704 | -62.8% |
| Taxes, remuneration and social security | 45 | €11,443 | €2,483 | -€8,960 | -78.3% |
| Taxes | 450/3 | €7,550 | €2,483 | -€5,067 | -67.1% |
| Remuneration and social security | 454/9 | €3,893 | - | -€3,893 | |
| Other amounts payable | 47/48 | €4,628 | €115,161 | +€110,533 | +2,388% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €32,091 | €5,497 | -€26,593 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,533 | €17,541 | -€5,992 | -25.5% |
| Other operating charges | 640/8 | €1,159 | €1,659 | +€500 | +43.1% |
| Gross operating margin | 9900 | €67,562 | €108,699 | +€41,137 | +60.9% |
| Operating profit (loss) | 9901 | €10,779 | €84,002 | +€73,223 | +679% |
| Financial income | 75/76B | €6,573 | €3 | -€6,570 | -100.0% |
| Recurring financial income | 75 | €6,573 | €3 | -€6,570 | -100.0% |
| Financial charges | 65/66B | €10,415 | €32,293 | +€21,877 | +210% |
| Recurring financial charges | 65 | €10,415 | €32,293 | +€21,877 | +210% |
| Profit (loss) for the period before taxes | 9903 | €6,937 | €51,712 | +€44,776 | +645% |
| Income taxes | 67/77 | €2,984 | €15,250 | +€12,266 | +411% |
| Profit (loss) for the period | 9904 | €3,953 | €36,463 | +€32,510 | +822% |
| Profit (loss) for the period to be appropriated | 9905 | €3,953 | €36,463 | +€32,510 | +822% |
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 15 October 2026 via checked.be.