Katia Longeval: 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 Longeval
Largest movements
- Cash -€52,118
down €52,118 (-95.5%), from €54,554 to €2,436
mainly Other debts (-€23,987) and Net result for the year (-€19,727)
- Tangible fixed assets -€25,304
down €25,304 (-6.5%), from €392,058 to €366,754
of which Furniture and vehicles: -€13,008
- Receivables within one year +€10,872
up €10,872 (+165%), from €6,585 to €17,457
of which Trade receivables: +€16,550
- Other debts -€23,987
down €23,987 (-67.8%), from €35,394 to €11,407
- Debts after one year -€12,903
down €12,903 (-3.7%), from €350,253 to €337,350
of which Financial debts: -€22,564
- Reserves -€10,869
down €10,869 (-100%), from €10,869 to €0
- Profit (loss) carried forward -€8,858
down €8,858, from €0 to -€8,858
- Trade debts -€7,189
down €7,189 (-45.3%), from €15,861 to €8,672
- Gross operating margin -€38,110
down €38,110 (-72.0%), from €52,956 to €14,846
- Taxes -€7,245
down €7,245 (-94.1%), from €7,698 to €453
- Depreciation +€1,657
up €1,657 (+6.8%), from €24,349 to €26,006
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 | €454,384 | €387,729 | -€66,655 | -14.7% |
| Fixed assets | 21/28 | €392,058 | €366,754 | -€25,304 | -6.5% |
| Tangible fixed assets | 22/27 | €392,058 | €366,754 | -€25,304 | -6.5% |
| Land and buildings | 22 | €335,105 | €323,198 | -€11,906 | -3.6% |
| Furniture and vehicles | 24 | €54,582 | €41,573 | -€13,008 | -23.8% |
| Other tangible fixed assets | 26 | €2,372 | €1,982 | -€390 | -16.4% |
| Current assets | 29/58 | €62,326 | €20,975 | -€41,350 | -66.3% |
| Amounts receivable within one year | 40/41 | €6,585 | €17,457 | +€10,872 | +165% |
| Trade receivables | 40 | €908 | €17,457 | +€16,550 | +1,824% |
| Other amounts receivable | 41 | €5,677 | €0 | -€5,677 | -100% |
| Cash at bank and in hand | 54/58 | €54,554 | €2,436 | -€52,118 | -95.5% |
| Deferred charges and accrued income | 490/1 | €1,187 | €1,083 | -€105 | -8.8% |
| Total equity and liabilities | 10/49 | €454,384 | €387,729 | -€66,655 | -14.7% |
| Equity | 10/15 | €20,869 | €1,142 | -€19,727 | -94.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €10,869 | €0 | -€10,869 | -100% |
| Distributable reserves | 133 | €10,869 | €0 | -€10,869 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€8,858 | -€8,858 | |
| Amounts payable | 17/49 | €433,515 | €386,587 | -€46,928 | -10.8% |
| Amounts payable after more than one year | 17 | €350,253 | €337,350 | -€12,903 | -3.7% |
| Financial debts | 170/4 | €251,988 | €229,424 | -€22,564 | -9.0% |
| Other amounts payable | 178/9 | €98,265 | €107,926 | +€9,661 | +9.8% |
| Amounts payable within one year | 42/48 | €83,262 | €49,237 | -€34,025 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €25,467 | €25,745 | +€278 | +1.1% |
| Trade debts | 44 | €15,861 | €8,672 | -€7,189 | -45.3% |
| Suppliers | 440/4 | €15,861 | €8,672 | -€7,189 | -45.3% |
| Taxes, remuneration and social security | 45 | €6,541 | €3,413 | -€3,128 | -47.8% |
| Taxes | 450/3 | €6,541 | €3,413 | -€3,128 | -47.8% |
| Other amounts payable | 47/48 | €35,394 | €11,407 | -€23,987 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,349 | €26,006 | +€1,657 | +6.8% |
| Other operating charges | 640/8 | €4,105 | €3,898 | -€207 | -5.0% |
| Non-recurring operating charges | 66A | €1,849 | €0 | -€1,849 | -100% |
| Gross operating margin | 9900 | €52,956 | €14,846 | -€38,110 | -72.0% |
| Operating profit (loss) | 9901 | €22,653 | -€15,058 | -€37,711 | |
| Financial income | 75/76B | €24 | €24 | -€0 | -0.1% |
| Recurring financial income | 75 | €24 | €24 | -€0 | -0.1% |
| Financial charges | 65/66B | €4,111 | €4,240 | +€129 | +3.1% |
| Recurring financial charges | 65 | €4,111 | €4,240 | +€129 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €18,566 | -€19,274 | -€37,840 | |
| Income taxes | 67/77 | €7,698 | €453 | -€7,245 | -94.1% |
| Profit (loss) for the period | 9904 | €10,869 | -€19,727 | -€30,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,869 | -€19,727 | -€30,596 |
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 30 October 2026 via checked.be.