KATHO: 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.
KATHO
Largest movements
- Cash -€32,185
down €32,185 (-84.8%), from €37,961 to €5,776
mainly Other debts (-€60,157)
- Tangible fixed assets -€19,803
down €19,803 (-9.1%), from €217,621 to €197,819
- Other debts -€60,157
down €60,157 (-43.9%), from €136,884 to €76,728
- Profit (loss) carried forward +€8,169
up €8,169 (+38.3%), from -€21,302 to -€13,133
- Other operating charges -€2,622
down €2,622 (-84.4%), from €3,107 to €485
- Gross operating margin -€2,043
down €2,043 (-6.7%), from €30,529 to €28,486
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 | €255,582 | €203,595 | -€51,988 | -20.3% |
| Fixed assets | 21/28 | €217,621 | €197,819 | -€19,803 | -9.1% |
| Tangible fixed assets | 22/27 | €217,621 | €197,819 | -€19,803 | -9.1% |
| Land and buildings | 22 | €217,621 | €197,819 | -€19,803 | -9.1% |
| Current assets | 29/58 | €37,961 | €5,776 | -€32,185 | -84.8% |
| Cash at bank and in hand | 54/58 | €37,961 | €5,776 | -€32,185 | -84.8% |
| Total equity and liabilities | 10/49 | €255,582 | €203,595 | -€51,988 | -20.3% |
| Equity | 10/15 | €118,698 | €126,867 | +€8,169 | +6.9% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,302 | -€13,133 | +€8,169 | +38.3% |
| Amounts payable | 17/49 | €136,884 | €76,728 | -€60,157 | -43.9% |
| Amounts payable within one year | 42/48 | €136,884 | €76,728 | -€60,157 | -43.9% |
| Other amounts payable | 47/48 | €136,884 | €76,728 | -€60,157 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,803 | €19,803 | = | 0.0% |
| Other operating charges | 640/8 | €3,107 | €485 | -€2,622 | -84.4% |
| Gross operating margin | 9900 | €30,529 | €28,486 | -€2,043 | -6.7% |
| Operating profit (loss) | 9901 | €7,620 | €8,199 | +€579 | +7.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -23.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -23.5% |
| Financial charges | 65/66B | €29 | €30 | +€1 | +4.9% |
| Recurring financial charges | 65 | €29 | €30 | +€1 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €7,591 | €8,169 | +€578 | +7.6% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €7,591 | €8,169 | +€578 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,591 | €8,169 | +€578 | +7.6% |
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.