Katipo: 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.
Katipo
Largest movements
- Current investments +€562,902
up €562,902 (+433.4%), from €129,886 to €692,788
- Cash -€189,708
down €189,708 (-38.1%), from €497,536 to €307,828
mainly Current investments (-€562,902) and Debts after one year (-€57,942)
- Intangible fixed assets -€40,000
down €40,000 (-20.0%), from €200,000 to €160,000
- Tangible fixed assets -€19,354
down €19,354 (-96.4%), from €20,082 to €728
of which Furniture and vehicles: -€19,224
- Reserves +€351,149
up €351,149 (+29.8%), from €1.2m to €1.5m
- Debts after one year -€57,942
down €57,942 (-66.6%), from €87,034 to €29,092
- Tax, wage and social debts +€19,731
up €19,731 (+58.5%), from €33,748 to €53,480
- Gross operating margin +€169,485
up €169,485 (+45.8%), from €370,012 to €539,497
- Taxes +€57,497
up €57,497 (+56.8%), from €101,162 to €158,660
- Financial income +€12,555
up €12,555 (+66.5%), from €18,884 to €31,440
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 | €1,364,526 | €1,677,907 | +€313,380 | +23.0% |
| Fixed assets | 21/28 | €220,082 | €160,728 | -€59,354 | -27.0% |
| Intangible fixed assets | 21 | €200,000 | €160,000 | -€40,000 | -20.0% |
| Tangible fixed assets | 22/27 | €20,082 | €728 | -€19,354 | -96.4% |
| Plant, machinery and equipment | 23 | €312 | €182 | -€130 | -41.6% |
| Furniture and vehicles | 24 | €19,770 | €546 | -€19,224 | -97.2% |
| Current assets | 29/58 | €1,144,445 | €1,517,179 | +€372,734 | +32.6% |
| Amounts receivable after more than one year | 29 | €515,000 | €515,000 | = | 0.0% |
| Other amounts receivable | 291 | €515,000 | €515,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €129,886 | €692,788 | +€562,902 | +433.4% |
| Cash at bank and in hand | 54/58 | €497,536 | €307,828 | -€189,708 | -38.1% |
| Deferred charges and accrued income | 490/1 | €2,023 | €1,563 | -€460 | -22.7% |
| Total equity and liabilities | 10/49 | €1,364,526 | €1,677,907 | +€313,380 | +23.0% |
| Equity | 10/15 | €1,183,959 | €1,535,108 | +€351,149 | +29.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,178,959 | €1,530,108 | +€351,149 | +29.8% |
| Distributable reserves | 133 | €1,178,959 | €1,530,108 | +€351,149 | +29.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €180,567 | €142,798 | -€37,769 | -20.9% |
| Amounts payable after more than one year | 17 | €87,034 | €29,092 | -€57,942 | -66.6% |
| Financial debts | 170/4 | €87,034 | €29,092 | -€57,942 | -66.6% |
| Amounts payable within one year | 42/48 | €93,533 | €113,706 | +€20,173 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €57,620 | €57,942 | +€322 | +0.6% |
| Trade debts | 44 | €883 | €885 | +€2 | +0.3% |
| Suppliers | 440/4 | €883 | €885 | +€2 | +0.3% |
| Taxes, remuneration and social security | 45 | €33,748 | €53,480 | +€19,731 | +58.5% |
| Taxes | 450/3 | €33,748 | €53,480 | +€19,731 | +58.5% |
| Other amounts payable | 47/48 | €1,282 | €1,399 | +€118 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,937 | €59,354 | -€583 | -1.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €370,012 | €539,497 | +€169,485 | +45.8% |
| Operating profit (loss) | 9901 | €309,935 | €479,999 | +€170,065 | +54.9% |
| Financial income | 75/76B | €18,884 | €31,440 | +€12,555 | +66.5% |
| Recurring financial income | 75 | €18,884 | €31,440 | +€12,555 | +66.5% |
| Financial charges | 65/66B | €1,130 | €797 | -€332 | -29.4% |
| Recurring financial charges | 65 | €1,130 | €797 | -€332 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €327,689 | €510,642 | +€182,952 | +55.8% |
| Income taxes | 67/77 | €101,162 | €158,660 | +€57,497 | +56.8% |
| Profit (loss) for the period | 9904 | €226,527 | €351,982 | +€125,455 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €226,527 | €351,982 | +€125,455 | +55.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.