KATHARÈTI: 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.
KATHARÈTI
Largest movements
- Receivables within one year -€7,721
no longer reported in 2025 (was €7,721)
- Cash +€2,488
up €2,488 (+104%), from €2,385 to €4,873
mainly Receivables within one year (+€7,721)
- Deferred charges and accrued income +€422
up €422 (+62.3%), from €678 to €1,100
- Tax, wage and social debts -€3,076
down €3,076 (-48.6%), from €6,335 to €3,259
- Trade debts -€1,288
down €1,288 (-54.6%), from €2,359 to €1,070
- Profit (loss) carried forward -€376
down €376 (-32.5%), from -€1,157 to -€1,533
- Purchases and services -€90,416
no longer reported in 2025 (was €90,416)
- Turnover -€86,453
no longer reported in 2025 (was €86,453)
- Gross operating margin +€9,811
up €9,811, from -€818 to €8,993
- Taxes +€925
up €925 (+344%), from €269 to €1,194
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 | €10,784 | €5,974 | -€4,810 | -44.6% |
| Current assets | 29/58 | €10,784 | €5,974 | -€4,810 | -44.6% |
| Amounts receivable within one year | 40/41 | €7,721 | - | -€7,721 | |
| Trade receivables | 40 | €7,721 | - | -€7,721 | |
| Cash at bank and in hand | 54/58 | €2,385 | €4,873 | +€2,488 | +104% |
| Deferred charges and accrued income | 490/1 | €678 | €1,100 | +€422 | +62.3% |
| Total equity and liabilities | 10/49 | €10,784 | €5,974 | -€4,810 | -44.6% |
| Equity | 10/15 | €1,843 | €1,467 | -€376 | -20.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,157 | -€1,533 | -€376 | -32.5% |
| Amounts payable | 17/49 | €8,941 | €4,506 | -€4,435 | -49.6% |
| Amounts payable within one year | 42/48 | €8,941 | €4,506 | -€4,435 | -49.6% |
| Trade debts | 44 | €2,359 | €1,070 | -€1,288 | -54.6% |
| Suppliers | 440/4 | €2,359 | €1,070 | -€1,288 | -54.6% |
| Taxes, remuneration and social security | 45 | €6,335 | €3,259 | -€3,076 | -48.6% |
| Taxes | 450/3 | €6,335 | €3,259 | -€3,076 | -48.6% |
| Other amounts payable | 47/48 | €247 | €177 | -€71 | -28.6% |
| Turnover | 70 | €86,453 | - | -€86,453 | |
| Goods, raw materials, services and sundry goods | 60/61 | €90,416 | - | -€90,416 | |
| Remuneration, social security and pensions | 62 | €6,004 | €5,981 | -€23 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | - | -€194 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€818 | €8,993 | +€9,811 | |
| Operating profit (loss) | 9901 | -€7,403 | €2,612 | +€10,015 | |
| Financial income | 75/76B | €14 | €15 | +€1 | +6.4% |
| Recurring financial income | 75 | €14 | €15 | +€1 | +6.4% |
| Financial charges | 65/66B | €1,941 | €1,809 | -€132 | -6.8% |
| Recurring financial charges | 65 | €1,941 | €1,809 | -€132 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,331 | €818 | +€10,149 | |
| Income taxes | 67/77 | €269 | €1,194 | +€925 | +344% |
| Profit (loss) for the period | 9904 | -€9,599 | -€376 | +€9,224 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,599 | -€376 | +€9,224 | +96.1% |
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 25 October 2026 via checked.be.