KATIA DEHON: 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.
KATIA DEHON
Largest movements
- Tangible fixed assets +€13,081
up €13,081 (+255.1%), from €5,127 to €18,208
of which Other tangible fixed assets: +€12,835
- Cash -€10,424
down €10,424 (-40.9%), from €25,458 to €15,035
mainly Investment in fixed assets (net) (-€15,222) and Receivables within one year (-€710)
- Receivables within one year +€710
up €710 (+417.6%), from €170 to €880
- Deferred charges and accrued income +€687
up €687 (+64.7%), from €1,063 to €1,750
- Trade debts +€1,992
up €1,992 (+88.5%), from €2,251 to €4,242
- Profit (loss) carried forward +€1,517
up €1,517 (+16.5%), from €9,202 to €10,720
- Other debts +€523
up €523 (+20.2%), from €2,586 to €3,108
- Gross operating margin -€7,800
down €7,800 (-57.4%), from €13,588 to €5,788
- Other operating charges +€438
up €438 (+52.8%), from €829 to €1,267
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 | €35,168 | €39,223 | +€4,055 | +11.5% |
| Fixed assets | 21/28 | €8,477 | €21,558 | +€13,081 | +154.3% |
| Tangible fixed assets | 22/27 | €5,127 | €18,208 | +€13,081 | +255.1% |
| Furniture and vehicles | 24 | €1,263 | €1,509 | +€246 | +19.5% |
| Other tangible fixed assets | 26 | €3,864 | €16,699 | +€12,835 | +332.2% |
| Financial fixed assets | 28 | €3,350 | €3,350 | = | 0.0% |
| Current assets | 29/58 | €26,691 | €17,664 | -€9,027 | -33.8% |
| Amounts receivable within one year | 40/41 | €170 | €880 | +€710 | +417.6% |
| Trade receivables | 40 | €170 | €880 | +€710 | +417.6% |
| Cash at bank and in hand | 54/58 | €25,458 | €15,035 | -€10,424 | -40.9% |
| Deferred charges and accrued income | 490/1 | €1,063 | €1,750 | +€687 | +64.7% |
| Total equity and liabilities | 10/49 | €35,168 | €39,223 | +€4,055 | +11.5% |
| Equity | 10/15 | €29,662 | €31,180 | +€1,517 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,202 | €10,720 | +€1,517 | +16.5% |
| Amounts payable | 17/49 | €5,506 | €8,043 | +€2,537 | +46.1% |
| Amounts payable within one year | 42/48 | €4,972 | €7,492 | +€2,520 | +50.7% |
| Trade debts | 44 | €2,251 | €4,242 | +€1,992 | +88.5% |
| Suppliers | 440/4 | €2,251 | €4,242 | +€1,992 | +88.5% |
| Taxes, remuneration and social security | 45 | €135 | €141 | +€6 | +4.3% |
| Taxes | 450/3 | €135 | €141 | +€6 | +4.3% |
| Other amounts payable | 47/48 | €2,586 | €3,108 | +€523 | +20.2% |
| Accrued charges and deferred income | 492/3 | €534 | €551 | +€17 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,120 | €2,141 | +€21 | +1.0% |
| Other operating charges | 640/8 | €829 | €1,267 | +€438 | +52.8% |
| Gross operating margin | 9900 | €13,588 | €5,788 | -€7,800 | -57.4% |
| Operating profit (loss) | 9901 | €10,639 | €2,380 | -€8,259 | -77.6% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €883 | €761 | -€122 | -13.8% |
| Recurring financial charges | 65 | €883 | €761 | -€122 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €9,756 | €1,659 | -€8,098 | -83.0% |
| Income taxes | 67/77 | €135 | €141 | +€6 | +4.3% |
| Profit (loss) for the period | 9904 | €9,621 | €1,517 | -€8,104 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,621 | €1,517 | -€8,104 | -84.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.