KATEZAI UNITED: 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.
KATEZAI UNITED
Largest movements
- Receivables within one year -€8,754
down €8,754 (-88.1%), from €9,937 to €1,184
of which Other amounts receivable: -€9,484
- Cash +€4,323
up €4,323 (+11.4%), from €37,760 to €42,083
mainly Net result for the year (+€25,563) and Receivables within one year (+€8,754)
- Trade debts -€34,959
down €34,959 (-97.3%), from €35,937 to €978
- Reserves +€25,563
up €25,563 (+12,277%), from €208 to €25,771
- Tax, wage and social debts +€6,466
up €6,466 (+12,424%), from €52 to €6,519
- Other debts -€1,500
down €1,500 (-15.8%), from €9,500 to €8,000
- Gross operating margin +€32,189
up €32,189 (+2,917%), from €1,103 to €33,293
- Taxes +€6,466
up €6,466 (+12,424%), from €52 to €6,519
- Other operating charges +€1,319
new in 2025: €1,319
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 | €47,697 | €43,267 | -€4,430 | -9.3% |
| Current assets | 29/58 | €47,697 | €43,267 | -€4,430 | -9.3% |
| Amounts receivable within one year | 40/41 | €9,937 | €1,184 | -€8,754 | -88.1% |
| Trade receivables | 40 | €153 | €883 | +€730 | +476% |
| Other amounts receivable | 41 | €9,784 | €300 | -€9,484 | -96.9% |
| Cash at bank and in hand | 54/58 | €37,760 | €42,083 | +€4,323 | +11.4% |
| Total equity and liabilities | 10/49 | €47,697 | €43,267 | -€4,430 | -9.3% |
| Equity | 10/15 | €2,208 | €27,771 | +€25,563 | +1,158% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €208 | €25,771 | +€25,563 | +12,277% |
| Distributable reserves | 133 | €208 | €25,771 | +€25,563 | +12,277% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €45,489 | €15,496 | -€29,993 | -65.9% |
| Amounts payable within one year | 42/48 | €45,489 | €15,496 | -€29,993 | -65.9% |
| Trade debts | 44 | €35,937 | €978 | -€34,959 | -97.3% |
| Suppliers | 440/4 | €35,937 | €978 | -€34,959 | -97.3% |
| Taxes, remuneration and social security | 45 | €52 | €6,519 | +€6,466 | +12,424% |
| Taxes | 450/3 | €52 | €6,519 | +€6,466 | +12,424% |
| Other amounts payable | 47/48 | €9,500 | €8,000 | -€1,500 | -15.8% |
| Other operating charges | 640/8 | - | €1,319 | +€1,319 | |
| Gross operating margin | 9900 | €1,103 | €33,293 | +€32,189 | +2,917% |
| Operating profit (loss) | 9901 | €1,103 | €31,974 | +€30,871 | +2,798% |
| Financial income | 75/76B | - | €180 | +€180 | |
| Recurring financial income | 75 | - | €180 | +€180 | |
| Financial charges | 65/66B | €66 | €73 | +€7 | +10.6% |
| Recurring financial charges | 65 | €66 | €73 | +€7 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €1,037 | €32,081 | +€31,044 | +2,993% |
| Income taxes | 67/77 | €52 | €6,519 | +€6,466 | +12,424% |
| Profit (loss) for the period | 9904 | €985 | €25,563 | +€24,577 | +2,495% |
| Profit (loss) for the period to be appropriated | 9905 | €985 | €25,563 | +€24,577 | +2,495% |
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 25 October 2026 via checked.be.