KATIOUCHKA: 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.
KATIOUCHKA
Largest movements
- Cash -€29,846
down €29,846 (-51.3%), from €58,178 to €28,332
mainly Contributions, distributions and other (-€19,312) and Net result for the year (-€9,836)
- Receivables within one year -€2,616
down €2,616 (-54.1%), from €4,838 to €2,222
- Tangible fixed assets +€673
new in 2025: €673
- Reserves -€21,172
down €21,172 (-57.7%), from €36,724 to €15,552
of which Distributable reserves: -€19,312
- Profit (loss) carried forward -€9,836
new in 2025: -€9,836
- Tax, wage and social debts -€7,461
no longer reported in 2025 (was €7,461)
- Trade debts +€4,013
up €4,013 (+799%), from €502 to €4,515
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Gross operating margin -€24,387
down €24,387, from €17,525 to -€6,862
- Taxes -€6,176
down €6,176 (-82.8%), from €7,461 to €1,285
- Financial charges -€429
down €429 (-71.9%), from €597 to €168
- Other operating charges +€398
up €398 (+35.1%), from €1,135 to €1,533
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 | €63,287 | €31,504 | -€31,783 | -50.2% |
| Fixed assets | 21/28 | - | €673 | +€673 | |
| Tangible fixed assets | 22/27 | - | €673 | +€673 | |
| Furniture and vehicles | 24 | - | €673 | +€673 | |
| Current assets | 29/58 | €63,287 | €30,831 | -€32,456 | -51.3% |
| Amounts receivable within one year | 40/41 | €4,838 | €2,222 | -€2,616 | -54.1% |
| Other amounts receivable | 41 | €4,838 | €2,222 | -€2,616 | -54.1% |
| Cash at bank and in hand | 54/58 | €58,178 | €28,332 | -€29,846 | -51.3% |
| Deferred charges and accrued income | 490/1 | €271 | €277 | +€6 | +2.2% |
| Total equity and liabilities | 10/49 | €63,287 | €31,504 | -€31,783 | -50.2% |
| Equity | 10/15 | €55,324 | €26,176 | -€29,148 | -52.7% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €36,724 | €15,552 | -€21,172 | -57.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €34,864 | €15,552 | -€19,312 | -55.4% |
| Profit (loss) carried forward | 14 | - | -€9,836 | -€9,836 | |
| Amounts payable | 17/49 | €7,963 | €5,328 | -€2,635 | -33.1% |
| Amounts payable within one year | 42/48 | €7,963 | €5,328 | -€2,635 | -33.1% |
| Trade debts | 44 | €502 | €4,515 | +€4,013 | +799% |
| Suppliers | 440/4 | €502 | €4,515 | +€4,013 | +799% |
| Taxes, remuneration and social security | 45 | €7,461 | - | -€7,461 | |
| Taxes | 450/3 | €7,461 | - | -€7,461 | |
| Other amounts payable | 47/48 | - | €813 | +€813 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13 | +€13 | |
| Other operating charges | 640/8 | €1,135 | €1,533 | +€398 | +35.1% |
| Gross operating margin | 9900 | €17,525 | -€6,862 | -€24,387 | |
| Operating profit (loss) | 9901 | €16,390 | -€8,408 | -€24,798 | |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €597 | €168 | -€429 | -71.9% |
| Recurring financial charges | 65 | €597 | €168 | -€429 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €15,793 | -€8,551 | -€24,344 | |
| Income taxes | 67/77 | €7,461 | €1,285 | -€6,176 | -82.8% |
| Profit (loss) for the period | 9904 | €8,332 | -€9,836 | -€18,168 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,332 | -€9,836 | -€18,168 |
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 17 October 2026 via checked.be.