KATIBA: 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.
KATIBA
Largest movements
- Cash -€24,203
down €24,203 (-10.3%), from €234,831 to €210,628
mainly Investment in fixed assets (net) (-€22,846) and Receivables within one year (-€10,067)
- Tangible fixed assets +€21,322
new in 2023: €21,322
- Receivables within one year +€10,067
up €10,067 (+26.1%), from €38,571 to €48,637
- Reserves +€6,979
up €6,979 (+5.7%), from €123,003 to €129,982
of which Distributable reserves: +€6,979
- Tax, wage and social debts +€3,463
up €3,463 (+103%), from €3,378 to €6,841
- Depreciation +€1,523
new in 2023: €1,523
- Financial income +€159
up €159 (+7.5%), from €2,101 to €2,259
- Taxes -€128
down €128 (-3.8%), from €3,378 to €3,250
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,402 | €283,213 | +€9,811 | +3.6% |
| Fixed assets | 21/28 | - | €21,322 | +€21,322 | |
| Tangible fixed assets | 22/27 | - | €21,322 | +€21,322 | |
| Furniture and vehicles | 24 | - | €21,322 | +€21,322 | |
| Current assets | 29/58 | €273,402 | €261,891 | -€11,511 | -4.2% |
| Amounts receivable within one year | 40/41 | €38,571 | €48,637 | +€10,067 | +26.1% |
| Other amounts receivable | 41 | €38,571 | €48,637 | +€10,067 | +26.1% |
| Cash at bank and in hand | 54/58 | €234,831 | €210,628 | -€24,203 | -10.3% |
| Deferred charges and accrued income | 490/1 | - | €2,625 | +€2,625 | |
| Total equity and liabilities | 10/49 | €273,402 | €283,213 | +€9,811 | +3.6% |
| Equity | 10/15 | €269,393 | €276,372 | +€6,979 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €123,003 | €129,982 | +€6,979 | +5.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €121,148 | €128,127 | +€6,979 | +5.8% |
| Profit (loss) carried forward | 14 | €140,190 | €140,190 | = | 0.0% |
| Amounts payable | 17/49 | €4,008 | €6,841 | +€2,833 | +70.7% |
| Amounts payable within one year | 42/48 | €4,008 | €6,841 | +€2,833 | +70.7% |
| Trade debts | 44 | €630 | - | -€630 | |
| Suppliers | 440/4 | €630 | - | -€630 | |
| Taxes, remuneration and social security | 45 | €3,378 | €6,841 | +€3,463 | +103% |
| Taxes | 450/3 | €3,378 | €6,841 | +€3,463 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,523 | +€1,523 | |
| Other operating charges | 640/8 | €689 | €772 | +€83 | +12.1% |
| Gross operating margin | 9900 | €10,312 | €10,333 | +€21 | +0.2% |
| Operating profit (loss) | 9901 | €9,623 | €8,038 | -€1,585 | -16.5% |
| Financial income | 75/76B | €2,101 | €2,259 | +€159 | +7.5% |
| Recurring financial income | 75 | €2,101 | €2,259 | +€159 | +7.5% |
| Financial charges | 65/66B | €69 | €69 | = | 0.0% |
| Recurring financial charges | 65 | €69 | €69 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,655 | €10,229 | -€1,426 | -12.2% |
| Income taxes | 67/77 | €3,378 | €3,250 | -€128 | -3.8% |
| Profit (loss) for the period | 9904 | €8,277 | €6,979 | -€1,298 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,277 | €6,979 | -€1,298 | -15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.