KATELLE: 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.
KATELLE
Largest movements
- Receivables within one year -€199,477
down €199,477 (-76.6%), from €260,366 to €60,889
of which Other amounts receivable: -€224,887
- Current portion of long-term debt -€338,410
down €338,410 (-84.8%), from €398,881 to €60,471
- Debts after one year +€115,126
up €115,126 (+19.3%), from €596,943 to €712,068
- Profit (loss) carried forward +€28,941
up €28,941 (+68.6%), from -€42,184 to -€13,243
- Gross operating margin +€27,900
up €27,900 (+146.1%), from €19,102 to €47,002
- Financial income -€5,429
down €5,429 (-39.1%), from €13,874 to €8,445
- Taxes -€3,308
down €3,308 (-100.0%), from €3,308 to €0
- Financial charges +€1,157
up €1,157 (+4.8%), from €24,223 to €25,380
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 | €1,358,709 | €1,159,814 | -€198,895 | -14.6% |
| Fixed assets | 21/28 | €1,087,000 | €1,087,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,087,000 | €1,087,000 | = | 0.0% |
| Current assets | 29/58 | €271,709 | €72,814 | -€198,895 | -73.2% |
| Amounts receivable within one year | 40/41 | €260,366 | €60,889 | -€199,477 | -76.6% |
| Trade receivables | 40 | - | €25,410 | +€25,410 | |
| Other amounts receivable | 41 | €260,366 | €35,479 | -€224,887 | -86.4% |
| Cash at bank and in hand | 54/58 | €11,011 | €11,848 | +€837 | +7.6% |
| Deferred charges and accrued income | 490/1 | €332 | €76 | -€256 | -77.0% |
| Total equity and liabilities | 10/49 | €1,358,709 | €1,159,814 | -€198,895 | -14.6% |
| Equity | 10/15 | €324,816 | €353,757 | +€28,941 | +8.9% |
| Contributions | 10/11 | €367,000 | €367,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,184 | -€13,243 | +€28,941 | +68.6% |
| Amounts payable | 17/49 | €1,033,893 | €806,057 | -€227,836 | -22.0% |
| Amounts payable after more than one year | 17 | €596,943 | €712,068 | +€115,126 | +19.3% |
| Financial debts | 170/4 | €596,943 | €712,068 | +€115,126 | +19.3% |
| Amounts payable within one year | 42/48 | €436,950 | €93,039 | -€343,912 | -78.7% |
| Current portion of amounts payable after more than one year | 42 | €398,881 | €60,471 | -€338,410 | -84.8% |
| Trade debts | 44 | €8,478 | €9,018 | +€540 | +6.4% |
| Suppliers | 440/4 | €8,478 | €9,018 | +€540 | +6.4% |
| Taxes, remuneration and social security | 45 | €17,757 | €11,129 | -€6,628 | -37.3% |
| Taxes | 450/3 | €17,757 | €11,129 | -€6,628 | -37.3% |
| Other amounts payable | 47/48 | €11,834 | €12,421 | +€587 | +5.0% |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €19,102 | €47,002 | +€27,900 | +146.1% |
| Operating profit (loss) | 9901 | €18,008 | €45,875 | +€27,867 | +154.7% |
| Financial income | 75/76B | €13,874 | €8,445 | -€5,429 | -39.1% |
| Recurring financial income | 75 | €13,874 | €8,445 | -€5,429 | -39.1% |
| Financial charges | 65/66B | €24,223 | €25,380 | +€1,157 | +4.8% |
| Recurring financial charges | 65 | €24,223 | €25,380 | +€1,157 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €7,659 | €28,941 | +€21,281 | +277.8% |
| Income taxes | 67/77 | €3,308 | €0 | -€3,308 | -100.0% |
| Profit (loss) for the period | 9904 | €4,351 | €28,941 | +€24,589 | +565.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,351 | €28,941 | +€24,589 | +565.1% |
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 12 October 2026 via checked.be.