Kate&Sisu: 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.
Kate&Sisu
Largest movements
- Cash +€16,796
up €16,796 (+19.5%), from €86,059 to €102,854
mainly Net result for the year (+€27,178) and Trade debts (+€11,938)
- Receivables within one year +€14,762
up €14,762 (+210,881%), from €7 to €14,769
of which Trade receivables: +€12,628
- Tangible fixed assets +€3,278
up €3,278 (+33.3%), from €9,829 to €13,106
of which Furniture and vehicles: +€3,856
- Profit (loss) carried forward +€27,178
up €27,178 (+106%), from €25,715 to €52,893
- Trade debts +€11,938
up €11,938 (+1,007%), from €1,186 to €13,124
- Accrued charges and deferred income -€6,164
no longer reported in 2025 (was €6,164)
- Tax, wage and social debts +€2,012
up €2,012 (+36.7%), from €5,482 to €7,494
- Gross operating margin +€44,543
up €44,543, from -€1,223 to €43,320
- Taxes +€8,323
up €8,323, from -€80 to €8,243
- Depreciation +€1,595
up €1,595 (+25.8%), from €6,181 to €7,775
- Financial income +€543
new in 2025: €543
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 | €96,953 | €131,917 | +€34,964 | +36.1% |
| Fixed assets | 21/28 | €9,829 | €13,106 | +€3,278 | +33.3% |
| Tangible fixed assets | 22/27 | €9,829 | €13,106 | +€3,278 | +33.3% |
| Plant, machinery and equipment | 23 | €938 | €359 | -€578 | -61.7% |
| Furniture and vehicles | 24 | €8,891 | €12,747 | +€3,856 | +43.4% |
| Current assets | 29/58 | €87,125 | €118,811 | +€31,686 | +36.4% |
| Amounts receivable within one year | 40/41 | €7 | €14,769 | +€14,762 | +210,881% |
| Trade receivables | 40 | €7 | €12,635 | +€12,628 | +180,399% |
| Other amounts receivable | 41 | - | €2,134 | +€2,134 | |
| Cash at bank and in hand | 54/58 | €86,059 | €102,854 | +€16,796 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,059 | €1,188 | +€129 | +12.2% |
| Total equity and liabilities | 10/49 | €96,953 | €131,917 | +€34,964 | +36.1% |
| Equity | 10/15 | €84,122 | €111,300 | +€27,178 | +32.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €56,407 | €56,407 | = | 0.0% |
| Distributable reserves | 133 | €56,407 | €56,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,715 | €52,893 | +€27,178 | +106% |
| Amounts payable | 17/49 | €12,832 | €20,618 | +€7,786 | +60.7% |
| Amounts payable within one year | 42/48 | €6,668 | €20,618 | +€13,950 | +209% |
| Trade debts | 44 | €1,186 | €13,124 | +€11,938 | +1,007% |
| Suppliers | 440/4 | €1,186 | €13,124 | +€11,938 | +1,007% |
| Taxes, remuneration and social security | 45 | €5,482 | €7,494 | +€2,012 | +36.7% |
| Taxes | 450/3 | €5,482 | €7,494 | +€2,012 | +36.7% |
| Accrued charges and deferred income | 492/3 | €6,164 | - | -€6,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,181 | €7,775 | +€1,595 | +25.8% |
| Other operating charges | 640/8 | €109 | €460 | +€351 | +321% |
| Gross operating margin | 9900 | -€1,223 | €43,320 | +€44,543 | |
| Operating profit (loss) | 9901 | -€7,512 | €35,085 | +€42,597 | |
| Financial income | 75/76B | - | €543 | +€543 | |
| Recurring financial income | 75 | - | €543 | +€543 | |
| Financial charges | 65/66B | €277 | €207 | -€70 | -25.3% |
| Recurring financial charges | 65 | €277 | €207 | -€70 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,789 | €35,421 | +€43,210 | |
| Income taxes | 67/77 | -€80 | €8,243 | +€8,323 | |
| Profit (loss) for the period | 9904 | -€7,709 | €27,178 | +€34,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,709 | €27,178 | +€34,887 |
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 23 October 2026 via checked.be.