Katella: 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.
Katella
Largest movements
- Tangible fixed assets -€10,811
down €10,811 (-33.7%), from €32,123 to €21,312
of which Leasing and similar rights: -€9,796
- Cash +€8,894
up €8,894 (+57.5%), from €15,467 to €24,360
mainly Net result for the year (+€11,668) and Other debts (+€11,001)
- Receivables within one year +€2,024
up €2,024 (+10.1%), from €20,034 to €22,057
of which Other amounts receivable: +€1,199
- Reserves -€12,023
down €12,023 (-94.7%), from €12,691 to €668
- Other debts +€11,001
up €11,001 (+101.8%), from €10,809 to €21,810
- Profit (loss) carried forward +€11,000
up €11,000, from €0 to €11,000
- Debts after one year -€8,599
down €8,599 (-100.0%), from €8,599 to €0
- Current portion of long-term debt -€1,356
down €1,356 (-13.6%), from €9,955 to €8,598
- Gross operating margin -€1,728
down €1,728 (-5.8%), from €29,909 to €28,181
- Financial charges -€371
down €371 (-29.1%), from €1,272 to €902
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 | €68,927 | €68,876 | -€51 | -0.1% |
| Fixed assets | 21/28 | €32,123 | €21,312 | -€10,811 | -33.7% |
| Tangible fixed assets | 22/27 | €32,123 | €21,312 | -€10,811 | -33.7% |
| Furniture and vehicles | 24 | €4,291 | €3,276 | -€1,015 | -23.6% |
| Leasing and similar rights | 25 | €27,832 | €18,036 | -€9,796 | -35.2% |
| Current assets | 29/58 | €36,804 | €47,564 | +€10,759 | +29.2% |
| Amounts receivable within one year | 40/41 | €20,034 | €22,057 | +€2,024 | +10.1% |
| Trade receivables | 40 | €20,013 | €20,838 | +€825 | +4.1% |
| Other amounts receivable | 41 | €20 | €1,219 | +€1,199 | +5959.6% |
| Cash at bank and in hand | 54/58 | €15,467 | €24,360 | +€8,894 | +57.5% |
| Deferred charges and accrued income | 490/1 | €1,304 | €1,146 | -€158 | -12.1% |
| Total equity and liabilities | 10/49 | €68,927 | €68,876 | -€51 | -0.1% |
| Equity | 10/15 | €31,291 | €30,268 | -€1,023 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,691 | €668 | -€12,023 | -94.7% |
| Distributable reserves | 133 | €12,691 | €668 | -€12,023 | -94.7% |
| Profit (loss) carried forward | 14 | €0 | €11,000 | +€11,000 | |
| Amounts payable | 17/49 | €37,635 | €38,607 | +€972 | +2.6% |
| Amounts payable after more than one year | 17 | €8,599 | €0 | -€8,599 | -100.0% |
| Financial debts | 170/4 | €8,599 | €0 | -€8,599 | -100.0% |
| Amounts payable within one year | 42/48 | €29,037 | €38,607 | +€9,570 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €9,955 | €8,598 | -€1,356 | -13.6% |
| Trade debts | 44 | €659 | €730 | +€71 | +10.7% |
| Suppliers | 440/4 | €659 | €730 | +€71 | +10.7% |
| Taxes, remuneration and social security | 45 | €7,614 | €7,469 | -€145 | -1.9% |
| Taxes | 450/3 | €7,614 | €7,469 | -€145 | -1.9% |
| Other amounts payable | 47/48 | €10,809 | €21,810 | +€11,001 | +101.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,740 | €10,811 | +€71 | +0.7% |
| Other operating charges | 640/8 | €1,224 | €1,003 | -€221 | -18.1% |
| Gross operating margin | 9900 | €29,909 | €28,181 | -€1,728 | -5.8% |
| Operating profit (loss) | 9901 | €17,945 | €16,368 | -€1,577 | -8.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.6% |
| Financial charges | 65/66B | €1,272 | €902 | -€371 | -29.1% |
| Recurring financial charges | 65 | €1,272 | €902 | -€371 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €16,674 | €15,466 | -€1,208 | -7.2% |
| Income taxes | 67/77 | €3,983 | €3,798 | -€185 | -4.7% |
| Profit (loss) for the period | 9904 | €12,691 | €11,668 | -€1,023 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,691 | €11,668 | -€1,023 | -8.1% |
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 6 October 2026 via checked.be.