KATHANN: 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.
KATHANN
Largest movements
- Cash -€9,718
down €9,718 (-31.8%), from €30,517 to €20,799
mainly Tax, wage and social debts (-€17,280) and Receivables within one year (-€6,465)
- Receivables within one year +€6,465
up €6,465 (+102.3%), from €6,318 to €12,783
of which Other amounts receivable: +€5,855
- Tangible fixed assets +€2,289
up €2,289 (+90.5%), from €2,530 to €4,819
of which Furniture and vehicles: +€2,991
- Tax, wage and social debts -€17,280
down €17,280 (-66.8%), from €25,859 to €8,580
of which Remuneration and social security: -€17,220
- Trade debts +€9,479
up €9,479 (+79.8%), from €11,880 to €21,358
- Profit (loss) carried forward +€4,609
up €4,609 (+9.4%), from -€48,925 to -€44,316
- Other debts +€2,492
up €2,492 (+7.3%), from €34,213 to €36,705
- Gross operating margin +€26,310
up €26,310 (+10.1%), from €261,182 to €287,493
- Staff costs +€21,916
up €21,916 (+8.4%), from €259,643 to €281,559
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 | €41,627 | €40,927 | -€701 | -1.7% |
| Fixed assets | 21/28 | €2,530 | €4,819 | +€2,289 | +90.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,530 | €4,819 | +€2,289 | +90.5% |
| Furniture and vehicles | 24 | €0 | €2,991 | +€2,991 | |
| Other tangible fixed assets | 26 | €2,530 | €1,829 | -€702 | -27.7% |
| Current assets | 29/58 | €39,097 | €36,107 | -€2,990 | -7.6% |
| Amounts receivable within one year | 40/41 | €6,318 | €12,783 | +€6,465 | +102.3% |
| Trade receivables | 40 | €6,318 | €6,928 | +€610 | +9.7% |
| Other amounts receivable | 41 | - | €5,855 | +€5,855 | |
| Cash at bank and in hand | 54/58 | €30,517 | €20,799 | -€9,718 | -31.8% |
| Deferred charges and accrued income | 490/1 | €2,262 | €2,525 | +€263 | +11.6% |
| Total equity and liabilities | 10/49 | €41,627 | €40,927 | -€701 | -1.7% |
| Equity | 10/15 | -€30,325 | -€25,716 | +€4,609 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,925 | -€44,316 | +€4,609 | +9.4% |
| Amounts payable | 17/49 | €71,952 | €66,643 | -€5,309 | -7.4% |
| Amounts payable within one year | 42/48 | €71,952 | €66,643 | -€5,309 | -7.4% |
| Trade debts | 44 | €11,880 | €21,358 | +€9,479 | +79.8% |
| Suppliers | 440/4 | €11,880 | €21,358 | +€9,479 | +79.8% |
| Taxes, remuneration and social security | 45 | €25,859 | €8,580 | -€17,280 | -66.8% |
| Taxes | 450/3 | €4,290 | €4,230 | -€60 | -1.4% |
| Remuneration and social security | 454/9 | €21,569 | €4,350 | -€17,220 | -79.8% |
| Other amounts payable | 47/48 | €34,213 | €36,705 | +€2,492 | +7.3% |
| Remuneration, social security and pensions | 62 | €259,643 | €281,559 | +€21,916 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €939 | +€237 | +33.8% |
| Other operating charges | 640/8 | €2,840 | €386 | -€2,454 | -86.4% |
| Gross operating margin | 9900 | €261,182 | €287,493 | +€26,310 | +10.1% |
| Operating profit (loss) | 9901 | -€2,003 | €4,609 | +€6,611 | |
| Financial income | 75/76B | €111 | €92 | -€20 | -17.5% |
| Recurring financial income | 75 | €111 | €92 | -€20 | -17.5% |
| Financial charges | 65/66B | €140 | €65 | -€75 | -53.9% |
| Recurring financial charges | 65 | €140 | €65 | -€75 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,031 | €4,636 | +€6,667 | |
| Income taxes | 67/77 | €27 | €27 | +€0 | +0.4% |
| Profit (loss) for the period | 9904 | -€2,058 | €4,609 | +€6,667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,058 | €4,609 | +€6,667 |
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 10 October 2026 via checked.be.