KATETICA: 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.
KATETICA
Largest movements
- Cash -€37,367
down €37,367 (-91.8%), from €40,723 to €3,356
mainly Net result for the year (-€36,943) and Current portion of long-term debt (-€5,708)
- Intangible fixed assets -€15,252
no longer reported in 2025 (was €15,252)
- Stocks and contracts -€7,753
down €7,753 (-20.9%), from €37,125 to €29,372
- Tangible fixed assets -€5,133
down €5,133 (-14.5%), from €35,289 to €30,156
- Profit (loss) carried forward -€36,943
down €36,943 (-158.0%), from -€23,384 to -€60,327
- Current portion of long-term debt -€5,708
down €5,708 (-50.0%), from €11,422 to €5,714
- Trade debts -€5,682
down €5,682 (-35.6%), from €15,937 to €10,256
- Accrued charges and deferred income -€5,500
no longer reported in 2025 (was €5,500)
- Other debts -€4,284
down €4,284 (-15.5%), from €27,700 to €23,416
- Gross operating margin -€35,170
down €35,170, from €29,009 to -€6,161
- Staff costs -€15,660
no longer reported in 2025 (was €15,660)
- Depreciation -€15,312
down €15,312 (-40.4%), from €37,934 to €22,621
- Provisions +€10,000
up €10,000 (+90.9%), from -€11,000 to -€1,000
- Financial charges -€945
down €945 (-16.4%), from €5,771 to €4,826
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 | €134,791 | €68,880 | -€65,912 | -48.9% |
| Fixed assets | 21/28 | €50,856 | €30,471 | -€20,385 | -40.1% |
| Intangible fixed assets | 21 | €15,252 | - | -€15,252 | |
| Tangible fixed assets | 22/27 | €35,289 | €30,156 | -€5,133 | -14.5% |
| Furniture and vehicles | 24 | €35,289 | €30,156 | -€5,133 | -14.5% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €83,935 | €38,409 | -€45,526 | -54.2% |
| Stocks and contracts in progress | 3 | €37,125 | €29,372 | -€7,753 | -20.9% |
| Stocks | 30/36 | €37,125 | €29,372 | -€7,753 | -20.9% |
| Amounts receivable within one year | 40/41 | €4,943 | €4,948 | +€5 | +0.1% |
| Trade receivables | 40 | €98 | €354 | +€256 | +261.8% |
| Other amounts receivable | 41 | €4,845 | €4,594 | -€252 | -5.2% |
| Cash at bank and in hand | 54/58 | €40,723 | €3,356 | -€37,367 | -91.8% |
| Deferred charges and accrued income | 490/1 | €1,143 | €733 | -€411 | -35.9% |
| Total equity and liabilities | 10/49 | €134,791 | €68,880 | -€65,912 | -48.9% |
| Equity | 10/15 | €42,774 | €5,830 | -€36,943 | -86.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €61,157 | €61,157 | = | 0.0% |
| Distributable reserves | 133 | €61,157 | €61,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,384 | -€60,327 | -€36,943 | -158.0% |
| Provisions and deferred taxes | 16 | €1,000 | - | -€1,000 | |
| Provisions for liabilities and charges | 160/5 | €1,000 | - | -€1,000 | |
| Other liabilities and charges | 164/5 | €1,000 | - | -€1,000 | |
| Amounts payable | 17/49 | €91,018 | €63,049 | -€27,969 | -30.7% |
| Amounts payable after more than one year | 17 | €21,215 | €21,411 | +€197 | +0.9% |
| Financial debts | 170/4 | €21,215 | €21,411 | +€197 | +0.9% |
| Amounts payable within one year | 42/48 | €64,303 | €41,638 | -€22,665 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €11,422 | €5,714 | -€5,708 | -50.0% |
| Trade debts | 44 | €15,937 | €10,256 | -€5,682 | -35.6% |
| Suppliers | 440/4 | €15,937 | €10,256 | -€5,682 | -35.6% |
| Advances received on contracts in progress | 46 | €3,580 | €283 | -€3,297 | -92.1% |
| Taxes, remuneration and social security | 45 | €5,663 | €1,969 | -€3,694 | -65.2% |
| Taxes | 450/3 | €5,663 | €1,969 | -€3,694 | -65.2% |
| Other amounts payable | 47/48 | €27,700 | €23,416 | -€4,284 | -15.5% |
| Accrued charges and deferred income | 492/3 | €5,500 | - | -€5,500 | |
| Non-recurring operating income | 76A | €86 | €66 | -€20 | -22.9% |
| Remuneration, social security and pensions | 62 | €15,660 | - | -€15,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,934 | €22,621 | -€15,312 | -40.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€11,000 | -€1,000 | +€10,000 | +90.9% |
| Other operating charges | 640/8 | €3,909 | €3,197 | -€712 | -18.2% |
| Non-recurring operating charges | 66A | - | €921 | +€921 | |
| Gross operating margin | 9900 | €29,009 | -€6,161 | -€35,170 | |
| Operating profit (loss) | 9901 | -€17,493 | -€31,901 | -€14,407 | -82.4% |
| Financial income | 75/76B | €50 | €50 | -€0 | -0.3% |
| Recurring financial income | 75 | €50 | €50 | -€0 | -0.3% |
| Financial charges | 65/66B | €5,771 | €4,826 | -€945 | -16.4% |
| Recurring financial charges | 65 | €5,771 | €4,826 | -€945 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,214 | -€36,677 | -€13,462 | -58.0% |
| Income taxes | 67/77 | €170 | €267 | +€97 | +57.2% |
| Profit (loss) for the period | 9904 | -€23,384 | -€36,943 | -€13,559 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,384 | -€36,943 | -€13,559 | -58.0% |
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 7 October 2026 via checked.be.