Katelimmo: 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.
Katelimmo
Largest movements
- Cash -€291,054
down €291,054 (-96.8%), from €300,553 to €9,499
mainly Net result for the year (-€216,133) and Stocks and contracts (-€157,148)
- Stocks and contracts +€157,148
up €157,148 (+19.2%), from €817,704 to €974,852
- Tangible fixed assets +€100,117
up €100,117 (+106%), from €94,295 to €194,412
- Receivables within one year -€60,181
down €60,181 (-18.8%), from €319,578 to €259,397
of which Trade receivables: -€185,793
- Profit (loss) carried forward -€216,133
down €216,133 (-51.9%), from -€416,681 to -€632,814
- Other debts +€208,441
up €208,441 (+25.5%), from €817,703 to €1.0m
- Trade debts -€96,876
down €96,876 (-35.8%), from €270,739 to €173,862
- Gross operating margin -€70,581
down €70,581 (-65.9%), from -€107,161 to -€177,743
- Depreciation +€5,936
up €5,936 (+24.1%), from €24,599 to €30,534
- Financial charges +€5,637
up €5,637 (+338%), from €1,669 to €7,306
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 | €1,542,900 | €1,438,160 | -€104,740 | -6.8% |
| Fixed assets | 21/28 | €94,295 | €194,412 | +€100,117 | +106% |
| Tangible fixed assets | 22/27 | €94,295 | €194,412 | +€100,117 | +106% |
| Furniture and vehicles | 24 | €94,295 | €194,412 | +€100,117 | +106% |
| Current assets | 29/58 | €1,448,606 | €1,243,748 | -€204,858 | -14.1% |
| Stocks and contracts in progress | 3 | €817,704 | €974,852 | +€157,148 | +19.2% |
| Stocks | 30/36 | €817,704 | €974,852 | +€157,148 | +19.2% |
| Amounts receivable within one year | 40/41 | €319,578 | €259,397 | -€60,181 | -18.8% |
| Trade receivables | 40 | €185,793 | - | -€185,793 | |
| Other amounts receivable | 41 | €133,785 | €259,397 | +€125,612 | +93.9% |
| Cash at bank and in hand | 54/58 | €300,553 | €9,499 | -€291,054 | -96.8% |
| Deferred charges and accrued income | 490/1 | €10,770 | - | -€10,770 | |
| Total equity and liabilities | 10/49 | €1,542,900 | €1,438,160 | -€104,740 | -6.8% |
| Equity | 10/15 | €454,064 | €237,930 | -€216,133 | -47.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €845,744 | €845,744 | = | 0.0% |
| Distributable reserves | 133 | €845,744 | €845,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€416,681 | -€632,814 | -€216,133 | -51.9% |
| Amounts payable | 17/49 | €1,088,837 | €1,200,230 | +€111,393 | +10.2% |
| Amounts payable within one year | 42/48 | €1,088,837 | €1,200,230 | +€111,393 | +10.2% |
| Trade debts | 44 | €270,739 | €173,862 | -€96,876 | -35.8% |
| Suppliers | 440/4 | €270,739 | €173,862 | -€96,876 | -35.8% |
| Taxes, remuneration and social security | 45 | €395 | €224 | -€171 | -43.4% |
| Taxes | 450/3 | €395 | €224 | -€171 | -43.4% |
| Other amounts payable | 47/48 | €817,703 | €1,026,144 | +€208,441 | +25.5% |
| Non-recurring operating income | 76A | - | €10,582 | +€10,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,599 | €30,534 | +€5,936 | +24.1% |
| Other operating charges | 640/8 | €626 | €716 | +€90 | +14.4% |
| Non-recurring operating charges | 66A | €27,376 | - | -€27,376 | |
| Gross operating margin | 9900 | -€107,161 | -€177,743 | -€70,581 | -65.9% |
| Operating profit (loss) | 9901 | -€159,762 | -€208,993 | -€49,231 | -30.8% |
| Financial income | 75/76B | - | €395 | +€395 | |
| Recurring financial income | 75 | - | €395 | +€395 | |
| Financial charges | 65/66B | €1,669 | €7,306 | +€5,637 | +338% |
| Recurring financial charges | 65 | €1,669 | €7,306 | +€5,637 | +338% |
| Profit (loss) for the period before taxes | 9903 | -€161,431 | -€215,904 | -€54,473 | -33.7% |
| Income taxes | 67/77 | €336 | €229 | -€107 | -31.8% |
| Profit (loss) for the period | 9904 | -€161,767 | -€216,133 | -€54,366 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€161,767 | -€216,133 | -€54,366 | -33.6% |
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.