KATHYMMO: 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.
KATHYMMO
Largest movements
- Tangible fixed assets -€9,153
down €9,153 (-11.6%), from €78,730 to €69,577
- Profit (loss) carried forward -€7,920
down €7,920 (-64.0%), from -€12,385 to -€20,306
- Other operating charges +€118
up €118 (+3.9%), from €3,002 to €3,119
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 | €85,119 | €76,811 | -€8,308 | -9.8% |
| Fixed assets | 21/28 | €78,730 | €69,577 | -€9,153 | -11.6% |
| Tangible fixed assets | 22/27 | €78,730 | €69,577 | -€9,153 | -11.6% |
| Land and buildings | 22 | €78,730 | €69,577 | -€9,153 | -11.6% |
| Current assets | 29/58 | €6,389 | €7,234 | +€845 | +13.2% |
| Cash at bank and in hand | 54/58 | €274 | €1,111 | +€837 | +306% |
| Deferred charges and accrued income | 490/1 | €6,115 | €6,123 | +€8 | +0.1% |
| Total equity and liabilities | 10/49 | €85,119 | €76,811 | -€8,308 | -9.8% |
| Equity | 10/15 | €34,365 | €26,444 | -€7,920 | -23.0% |
| Contributions | 10/11 | €32,600 | €32,600 | = | 0.0% |
| Reserves | 13 | €14,150 | €14,150 | = | 0.0% |
| Distributable reserves | 133 | €14,150 | €14,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,385 | -€20,306 | -€7,920 | -64.0% |
| Amounts payable | 17/49 | €50,754 | €50,367 | -€387 | -0.8% |
| Amounts payable within one year | 42/48 | €50,367 | €50,367 | = | 0.0% |
| Other amounts payable | 47/48 | €50,367 | €50,367 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,153 | €9,153 | = | 0.0% |
| Other operating charges | 640/8 | €3,002 | €3,119 | +€118 | +3.9% |
| Gross operating margin | 9900 | €4,415 | €4,374 | -€41 | -0.9% |
| Operating profit (loss) | 9901 | -€7,740 | -€7,899 | -€159 | -2.0% |
| Financial income | 75/76B | €6 | €12 | +€6 | +87.5% |
| Recurring financial income | 75 | €6 | €12 | +€6 | +87.5% |
| Financial charges | 65/66B | €37 | €30 | -€7 | -18.6% |
| Recurring financial charges | 65 | €37 | €30 | -€7 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,771 | -€7,917 | -€146 | -1.9% |
| Income taxes | 67/77 | -€2 | €4 | +€6 | |
| Profit (loss) for the period | 9904 | -€7,768 | -€7,920 | -€152 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,768 | -€7,920 | -€152 | -2.0% |
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 14 October 2026 via checked.be.