KATERVITA: what changed
What changed
KATERVITA
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€26,230
2024 · -€21,133+€47,364
Equity
€27,474
2024 · €1,244+€26,230
Cash
€2,841
2024 · €1,043+€1,798
Balance sheet total
€525,496
2024 · €459,374+€66,122
Largest movements
Assets
- Receivables within one year +€72,612
up €72,612 (+57.8%), from €125,733 to €198,346
of which Trade receivables: +€72,596
- Stocks and contracts -€6,307
down €6,307 (-1.9%), from €327,268 to €320,961
Equity and liabilities
- Profit (loss) carried forward +€26,230
up €26,230, from -€18,857 to €7,373
- Trade debts +€16,462
up €16,462 (+16.6%), from €98,978 to €115,441
- Tax, wage and social debts +€12,083
up €12,083 (+554%), from €2,181 to €14,264
- Other debts +€11,360
up €11,360 (+5.5%), from €206,971 to €218,331
Income statement
- Gross operating margin +€56,432
up €56,432, from -€13,992 to €42,440
- Financial charges +€6,570
up €6,570 (+107%), from €6,145 to €12,715
- Taxes +€1,508
up €1,508 (+2,346%), from €64 to €1,572
- Other operating charges +€991
up €991 (+180%), from €550 to €1,541
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€21,133
Gross operating margin
+€56,432
Other operating charges
-€991
Financial income
-€0
Financial charges
-€6,570
Taxes
-€1,508
Result 2025
€26,230
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,812
Investment
€0
Financing
-€13
Cash 2024
€1,043
From operations (derived)
+€1,812
Net result for the year
+€26,230
Depreciation
+€382
Stocks and contracts
+€6,307
Receivables within one year
-€72,612
Deferred charges and accrued income
+€1,600
Trade debts
+€16,462
Tax, wage and social debts
+€12,083
Other debts
+€11,360
Financing
-€13
Short-term financial debts
-€13
Cash 2025
€2,841
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €459,374 | €525,496 | +€66,122 | +14.4% |
| Fixed assets | 21/28 | €530 | €148 | -€382 | -72.0% |
| Tangible fixed assets | 22/27 | €530 | €148 | -€382 | -72.0% |
| Furniture and vehicles | 24 | €530 | €148 | -€382 | -72.0% |
| Current assets | 29/58 | €458,844 | €525,347 | +€66,503 | +14.5% |
| Stocks and contracts in progress | 3 | €327,268 | €320,961 | -€6,307 | -1.9% |
| Stocks | 30/36 | €327,268 | €320,961 | -€6,307 | -1.9% |
| Amounts receivable within one year | 40/41 | €125,733 | €198,346 | +€72,612 | +57.8% |
| Trade receivables | 40 | €125,600 | €198,196 | +€72,596 | +57.8% |
| Other amounts receivable | 41 | €134 | €150 | +€16 | +12.2% |
| Cash at bank and in hand | 54/58 | €1,043 | €2,841 | +€1,798 | +172% |
| Deferred charges and accrued income | 490/1 | €4,800 | €3,200 | -€1,600 | -33.3% |
| Total equity and liabilities | 10/49 | €459,374 | €525,496 | +€66,122 | +14.4% |
| Equity | 10/15 | €1,244 | €27,474 | +€26,230 | +2,109% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,501 | €1,501 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,501 | €1,501 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,501 | €1,501 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,857 | €7,373 | +€26,230 | |
| Amounts payable | 17/49 | €458,131 | €498,022 | +€39,891 | +8.7% |
| Amounts payable within one year | 42/48 | €458,131 | €498,022 | +€39,891 | +8.7% |
| Financial debts | 43 | €150,000 | €149,987 | -€13 | 0.0% |
| Credit institutions | 430/8 | €150,000 | €149,987 | -€13 | 0.0% |
| Trade debts | 44 | €98,978 | €115,441 | +€16,462 | +16.6% |
| Suppliers | 440/4 | €98,978 | €115,441 | +€16,462 | +16.6% |
| Taxes, remuneration and social security | 45 | €2,181 | €14,264 | +€12,083 | +554% |
| Taxes | 450/3 | €2,181 | €14,264 | +€12,083 | +554% |
| Other amounts payable | 47/48 | €206,971 | €218,331 | +€11,360 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €382 | = | 0.0% |
| Other operating charges | 640/8 | €550 | €1,541 | +€991 | +180% |
| Gross operating margin | 9900 | -€13,992 | €42,440 | +€56,432 | |
| Operating profit (loss) | 9901 | -€14,924 | €40,517 | +€55,441 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -93.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -93.3% |
| Financial charges | 65/66B | €6,145 | €12,715 | +€6,570 | +107% |
| Recurring financial charges | 65 | €6,145 | €12,715 | +€6,570 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€21,069 | €27,802 | +€48,872 | |
| Income taxes | 67/77 | €64 | €1,572 | +€1,508 | +2,346% |
| Profit (loss) for the period | 9904 | -€21,133 | €26,230 | +€47,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,133 | €26,230 | +€47,364 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.