KATIA: what changed
Two fiscal 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.
KATIA
Largest movements
- Receivables within one year -€80,953
down €80,953 (-99.8%), from €81,097 to €144
- Cash +€12,080
up €12,080 (+15.7%), from €77,166 to €89,246
mainly Receivables within one year (+€80,953) and Net result for the year (+€14,123)
- Receivables after one year -€7,440
no longer reported in 2025 (was €7,440)
- Tangible fixed assets -€3,203
down €3,203 (-5.5%), from €58,016 to €54,813
of which Furniture and vehicles: -€1,661
- Profit (loss) carried forward -€41,098
no longer reported in 2025 (was €41,098)
- Reserves -€34,778
down €34,778 (-22.3%), from €155,616 to €120,838
of which Distributable reserves: -€34,778
- Accrued charges and deferred income -€5,218
no longer reported in 2025 (was €5,218)
- Gross operating margin +€8,716
up €8,716 (+39.6%), from €22,007 to €30,723
- Other operating charges +€7,710
up €7,710 (+625.8%), from €1,232 to €8,942
- Taxes +€1,899
up €1,899 (+75.5%), from €2,515 to €4,414
- Financial charges -€1,121
down €1,121 (-81.9%), from €1,368 to €247
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 | €223,719 | €144,203 | -€79,516 | -35.5% |
| Fixed assets | 21/28 | €58,016 | €54,813 | -€3,203 | -5.5% |
| Tangible fixed assets | 22/27 | €58,016 | €54,813 | -€3,203 | -5.5% |
| Land and buildings | 22 | €51,373 | €49,831 | -€1,542 | -3.0% |
| Furniture and vehicles | 24 | €6,643 | €4,982 | -€1,661 | -25.0% |
| Current assets | 29/58 | €165,703 | €89,390 | -€76,313 | -46.1% |
| Amounts receivable after more than one year | 29 | €7,440 | - | -€7,440 | |
| Other amounts receivable | 291 | €7,440 | - | -€7,440 | |
| Amounts receivable within one year | 40/41 | €81,097 | €144 | -€80,953 | -99.8% |
| Other amounts receivable | 41 | €81,097 | €144 | -€80,953 | -99.8% |
| Cash at bank and in hand | 54/58 | €77,166 | €89,246 | +€12,080 | +15.7% |
| Total equity and liabilities | 10/49 | €223,719 | €144,203 | -€79,516 | -35.5% |
| Equity | 10/15 | €215,306 | €139,430 | -€75,876 | -35.2% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €155,616 | €120,838 | -€34,778 | -22.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €153,757 | €118,979 | -€34,778 | -22.6% |
| Profit (loss) carried forward | 14 | €41,098 | - | -€41,098 | |
| Amounts payable | 17/49 | €8,413 | €4,773 | -€3,640 | -43.3% |
| Amounts payable within one year | 42/48 | €3,195 | €4,773 | +€1,578 | +49.4% |
| Trade debts | 44 | €680 | €421 | -€259 | -38.1% |
| Suppliers | 440/4 | €680 | €421 | -€259 | -38.1% |
| Taxes, remuneration and social security | 45 | €2,515 | €4,352 | +€1,837 | +73.1% |
| Taxes | 450/3 | €2,515 | €4,352 | +€1,837 | +73.1% |
| Accrued charges and deferred income | 492/3 | €5,218 | - | -€5,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,203 | €3,203 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,232 | €8,942 | +€7,710 | +625.8% |
| Gross operating margin | 9900 | €22,007 | €30,723 | +€8,716 | +39.6% |
| Operating profit (loss) | 9901 | €17,572 | €18,579 | +€1,007 | +5.7% |
| Financial income | 75/76B | - | €206 | +€206 | |
| Recurring financial income | 75 | - | €206 | +€206 | |
| Financial charges | 65/66B | €1,368 | €247 | -€1,121 | -81.9% |
| Recurring financial charges | 65 | €1,368 | €247 | -€1,121 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €16,204 | €18,537 | +€2,333 | +14.4% |
| Income taxes | 67/77 | €2,515 | €4,414 | +€1,899 | +75.5% |
| Profit (loss) for the period | 9904 | €13,689 | €14,123 | +€434 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,689 | €14,123 | +€434 | +3.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.