KATIRA: 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.
KATIRA
Largest movements
- Cash +€24,707
up €24,707 (+3,612%), from €684 to €25,391
mainly Receivables within one year (+€19,595) and Trade debts (+€4,440)
- Receivables within one year -€19,595
down €19,595 (-52.8%), from €37,135 to €17,540
of which Trade receivables: -€13,636
- Stocks and contracts +€2,020
up €2,020 (+196%), from €1,028 to €3,048
- Trade debts +€4,440
up €4,440 (+43.8%), from €10,130 to €14,570
- Profit (loss) carried forward +€2,471
up €2,471 (+11.8%), from €20,863 to €23,334
- Gross operating margin +€1,178
up €1,178 (+7.9%), from €14,839 to €16,017
- Financial charges +€997
new in 2025: €997
of which Non-recurring financial charges: +€900
- Staff costs +€728
up €728 (+6.9%), from €10,538 to €11,266
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 | €39,053 | €46,185 | +€7,132 | +18.3% |
| Fixed assets | 21/28 | €206 | €206 | = | 0.0% |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €38,847 | €45,979 | +€7,132 | +18.4% |
| Stocks and contracts in progress | 3 | €1,028 | €3,048 | +€2,020 | +196% |
| Stocks | 30/36 | €1,028 | €3,048 | +€2,020 | +196% |
| Amounts receivable within one year | 40/41 | €37,135 | €17,540 | -€19,595 | -52.8% |
| Trade receivables | 40 | €28,886 | €15,250 | -€13,636 | -47.2% |
| Other amounts receivable | 41 | €8,249 | €2,290 | -€5,959 | -72.2% |
| Cash at bank and in hand | 54/58 | €684 | €25,391 | +€24,707 | +3,612% |
| Total equity and liabilities | 10/49 | €39,053 | €46,185 | +€7,132 | +18.3% |
| Equity | 10/15 | €28,923 | €31,394 | +€2,471 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,863 | €23,334 | +€2,471 | +11.8% |
| Amounts payable | 17/49 | €10,130 | €14,791 | +€4,661 | +46.0% |
| Amounts payable within one year | 42/48 | €10,130 | €14,791 | +€4,661 | +46.0% |
| Trade debts | 44 | €10,130 | €14,570 | +€4,440 | +43.8% |
| Suppliers | 440/4 | €10,130 | €14,570 | +€4,440 | +43.8% |
| Taxes, remuneration and social security | 45 | - | €221 | +€221 | |
| Remuneration and social security | 454/9 | - | €221 | +€221 | |
| Remuneration, social security and pensions | 62 | €10,538 | €11,266 | +€728 | +6.9% |
| Gross operating margin | 9900 | €14,839 | €16,017 | +€1,178 | +7.9% |
| Operating profit (loss) | 9901 | €4,301 | €4,751 | +€450 | +10.5% |
| Financial charges | 65/66B | - | €997 | +€997 | |
| Recurring financial charges | 65 | - | €97 | +€97 | |
| Non-recurring financial charges | 66B | - | €900 | +€900 | |
| Profit (loss) for the period before taxes | 9903 | €4,301 | €3,754 | -€547 | -12.7% |
| Income taxes | 67/77 | €1,200 | €1,283 | +€83 | +6.9% |
| Profit (loss) for the period | 9904 | €3,101 | €2,471 | -€630 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,101 | €2,471 | -€630 | -20.3% |
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 18 October 2026 via checked.be.