KATICO: 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.
KATICO
Largest movements
- Receivables within one year +€9,801
up €9,801 (+5.6%), from €174,368 to €184,169
of which Trade receivables: +€13,841
- Tangible fixed assets -€2,808
down €2,808 (-20.1%), from €13,967 to €11,160
of which Other tangible fixed assets: -€1,932
- Reserves +€7,940
up €7,940 (+9.3%), from €85,800 to €93,740
of which Distributable reserves: +€7,940
- Current portion of long-term debt -€6,949
down €6,949 (-100.0%), from €6,949 to €0
- Tax, wage and social debts +€5,099
up €5,099 (+53.2%), from €9,586 to €14,685
- Gross operating margin -€13,782
down €13,782 (-44.7%), from €30,811 to €17,030
- Taxes -€1,965
down €1,965 (-31.6%), from €6,218 to €4,253
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 | €193,339 | €199,311 | +€5,972 | +3.1% |
| Fixed assets | 21/28 | €13,967 | €11,160 | -€2,808 | -20.1% |
| Tangible fixed assets | 22/27 | €13,967 | €11,160 | -€2,808 | -20.1% |
| Plant, machinery and equipment | 23 | €2,062 | €749 | -€1,313 | -63.7% |
| Furniture and vehicles | 24 | €1,558 | €1,994 | +€436 | +28.0% |
| Other tangible fixed assets | 26 | €10,348 | €8,417 | -€1,932 | -18.7% |
| Current assets | 29/58 | €179,372 | €188,151 | +€8,779 | +4.9% |
| Stocks and contracts in progress | 3 | €4,800 | €3,300 | -€1,500 | -31.3% |
| Stocks | 30/36 | €4,800 | €3,300 | -€1,500 | -31.3% |
| Amounts receivable within one year | 40/41 | €174,368 | €184,169 | +€9,801 | +5.6% |
| Trade receivables | 40 | €20,785 | €34,626 | +€13,841 | +66.6% |
| Other amounts receivable | 41 | €153,583 | €149,542 | -€4,041 | -2.6% |
| Cash at bank and in hand | 54/58 | €10 | €303 | +€293 | +3066.2% |
| Deferred charges and accrued income | 490/1 | €194 | €379 | +€186 | +95.7% |
| Total equity and liabilities | 10/49 | €193,339 | €199,311 | +€5,972 | +3.1% |
| Equity | 10/15 | €168,313 | €176,254 | +€7,942 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,800 | €93,740 | +€7,940 | +9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €83,940 | €91,880 | +€7,940 | +9.5% |
| Profit (loss) carried forward | 14 | €63,913 | €63,914 | +€2 | 0.0% |
| Amounts payable | 17/49 | €25,027 | €23,056 | -€1,970 | -7.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,027 | €23,056 | -€1,970 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €6,949 | €0 | -€6,949 | -100.0% |
| Trade debts | 44 | €8,492 | €8,372 | -€120 | -1.4% |
| Suppliers | 440/4 | €8,492 | €8,372 | -€120 | -1.4% |
| Taxes, remuneration and social security | 45 | €9,586 | €14,685 | +€5,099 | +53.2% |
| Taxes | 450/3 | €9,586 | €14,685 | +€5,099 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,650 | €3,905 | +€256 | +7.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €30,811 | €17,030 | -€13,782 | -44.7% |
| Operating profit (loss) | 9901 | €26,774 | €12,725 | -€14,050 | -52.5% |
| Financial income | 75/76B | €0 | €2 | +€2 | +1600.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1600.0% |
| Financial charges | 65/66B | €637 | €532 | -€105 | -16.4% |
| Recurring financial charges | 65 | €637 | €532 | -€105 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €26,138 | €12,194 | -€13,943 | -53.3% |
| Income taxes | 67/77 | €6,218 | €4,253 | -€1,965 | -31.6% |
| Profit (loss) for the period | 9904 | €19,920 | €7,942 | -€11,978 | -60.1% |
| Transfer from tax-exempt reserves | 789 | €32,940 | €0 | -€32,940 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,860 | €7,942 | -€44,918 | -85.0% |
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 1 October 2026 via checked.be.