KATHAROS SOLUTIONS: 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.
KATHAROS SOLUTIONS
Largest movements
- Cash +€40,771
up €40,771 (+55.6%), from €73,269 to €114,040
mainly Net result for the year (+€33,651) and Receivables within one year (+€10,111)
- Receivables within one year -€10,111
down €10,111 (-37.9%), from €26,703 to €16,592
of which Other amounts receivable: -€10,681
- Tangible fixed assets +€8,737
up €8,737 (+60.2%), from €14,505 to €23,242
of which Plant, machinery and equipment: +€5,609
- Profit (loss) carried forward +€33,651
up €33,651 (+203%), from €16,607 to €50,258
- Tax, wage and social debts +€4,974
up €4,974 (+178%), from €2,788 to €7,762
- Gross operating margin +€19,733
up €19,733 (+65.1%), from €30,315 to €50,048
- Depreciation +€2,290
up €2,290 (+59.6%), from €3,846 to €6,136
- Taxes +€681
up €681 (+9.9%), from €6,849 to €7,530
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 | €116,079 | €154,575 | +€38,496 | +33.2% |
| Fixed assets | 21/28 | €14,505 | €23,242 | +€8,737 | +60.2% |
| Tangible fixed assets | 22/27 | €14,505 | €23,242 | +€8,737 | +60.2% |
| Plant, machinery and equipment | 23 | - | €5,609 | +€5,609 | |
| Furniture and vehicles | 24 | €6,611 | €10,278 | +€3,666 | +55.5% |
| Other tangible fixed assets | 26 | €7,894 | €7,355 | -€539 | -6.8% |
| Current assets | 29/58 | €101,574 | €131,333 | +€29,760 | +29.3% |
| Amounts receivable within one year | 40/41 | €26,703 | €16,592 | -€10,111 | -37.9% |
| Trade receivables | 40 | €13,537 | €14,107 | +€570 | +4.2% |
| Other amounts receivable | 41 | €13,166 | €2,485 | -€10,681 | -81.1% |
| Cash at bank and in hand | 54/58 | €73,269 | €114,040 | +€40,771 | +55.6% |
| Deferred charges and accrued income | 490/1 | €1,602 | €702 | -€901 | -56.2% |
| Total equity and liabilities | 10/49 | €116,079 | €154,575 | +€38,496 | +33.2% |
| Equity | 10/15 | €35,207 | €68,858 | +€33,651 | +95.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,607 | €50,258 | +€33,651 | +203% |
| Amounts payable | 17/49 | €80,872 | €85,717 | +€4,845 | +6.0% |
| Amounts payable within one year | 42/48 | €80,872 | €85,717 | +€4,845 | +6.0% |
| Trade debts | 44 | €2,811 | €3,725 | +€914 | +32.5% |
| Suppliers | 440/4 | €2,811 | €3,725 | +€914 | +32.5% |
| Taxes, remuneration and social security | 45 | €2,788 | €7,762 | +€4,974 | +178% |
| Taxes | 450/3 | €2,788 | €7,762 | +€4,974 | +178% |
| Other amounts payable | 47/48 | €75,273 | €74,230 | -€1,042 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,846 | €6,136 | +€2,290 | +59.6% |
| Other operating charges | 640/8 | €886 | €766 | -€121 | -13.6% |
| Gross operating margin | 9900 | €30,315 | €50,048 | +€19,733 | +65.1% |
| Operating profit (loss) | 9901 | €25,583 | €43,146 | +€17,563 | +68.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +123% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +123% |
| Financial charges | 65/66B | €2,178 | €1,967 | -€211 | -9.7% |
| Recurring financial charges | 65 | €2,178 | €1,967 | -€211 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €23,406 | €41,181 | +€17,775 | +75.9% |
| Income taxes | 67/77 | €6,849 | €7,530 | +€681 | +9.9% |
| Profit (loss) for the period | 9904 | €16,557 | €33,651 | +€17,094 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €16,557 | €33,651 | +€17,094 | +103% |
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.