KATKEN: 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.
KATKEN
Largest movements
- Receivables within one year +€32,135
up €32,135 (+146.4%), from €21,956 to €54,090
of which Other amounts receivable: +€31,716
- Stocks and contracts -€595
down €595 (-25.4%), from €2,345 to €1,750
- Profit (loss) carried forward +€32,970
up €32,970 (+71.9%), from -€45,850 to -€12,880
- Trade debts -€6,187
down €6,187 (-18.5%), from €33,379 to €27,192
- Tax, wage and social debts +€5,324
up €5,324, from €0 to €5,324
- Short-term financial debts -€990
down €990 (-5.2%), from €18,964 to €17,973
- Gross operating margin +€40,014
up €40,014 (+1443.8%), from €2,771 to €42,785
- Depreciation -€6,082
down €6,082 (-92.5%), from €6,577 to €495
- Taxes +€5,324
new in 2025: €5,324
- Other operating charges +€1,648
up €1,648 (+315.8%), from €522 to €2,169
- Financial income +€854
up €854 (+43802.1%), from €2 to €856
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 | €25,280 | €56,201 | +€30,921 | +122.3% |
| Fixed assets | 21/28 | €578 | €83 | -€495 | -85.6% |
| Tangible fixed assets | 22/27 | €578 | €83 | -€495 | -85.6% |
| Plant, machinery and equipment | 23 | €490 | €67 | -€423 | -86.3% |
| Furniture and vehicles | 24 | €88 | €16 | -€72 | -81.8% |
| Current assets | 29/58 | €24,702 | €56,118 | +€31,416 | +127.2% |
| Stocks and contracts in progress | 3 | €2,345 | €1,750 | -€595 | -25.4% |
| Stocks | 30/36 | €2,345 | €1,750 | -€595 | -25.4% |
| Amounts receivable within one year | 40/41 | €21,956 | €54,090 | +€32,135 | +146.4% |
| Trade receivables | 40 | €20,081 | €20,499 | +€418 | +2.1% |
| Other amounts receivable | 41 | €1,875 | €33,591 | +€31,716 | +1691.4% |
| Cash at bank and in hand | 54/58 | €278 | €278 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €123 | €0 | -€123 | -100.0% |
| Total equity and liabilities | 10/49 | €25,280 | €56,201 | +€30,921 | +122.3% |
| Equity | 10/15 | -€27,258 | €5,712 | +€32,970 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,850 | -€12,880 | +€32,970 | +71.9% |
| Amounts payable | 17/49 | €52,538 | €50,489 | -€2,049 | -3.9% |
| Amounts payable within one year | 42/48 | €52,538 | €50,489 | -€2,049 | -3.9% |
| Financial debts | 43 | €18,964 | €17,973 | -€990 | -5.2% |
| Credit institutions | 430/8 | €18,964 | €17,973 | -€990 | -5.2% |
| Trade debts | 44 | €33,379 | €27,192 | -€6,187 | -18.5% |
| Suppliers | 440/4 | €33,379 | €27,192 | -€6,187 | -18.5% |
| Taxes, remuneration and social security | 45 | €0 | €5,324 | +€5,324 | |
| Taxes | 450/3 | €0 | €5,324 | +€5,324 | |
| Other amounts payable | 47/48 | €195 | €0 | -€195 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,577 | €495 | -€6,082 | -92.5% |
| Other operating charges | 640/8 | €522 | €2,169 | +€1,648 | +315.8% |
| Gross operating margin | 9900 | €2,771 | €42,785 | +€40,014 | +1443.8% |
| Operating profit (loss) | 9901 | -€4,327 | €40,121 | +€44,449 | |
| Financial income | 75/76B | €2 | €856 | +€854 | +43802.1% |
| Recurring financial income | 75 | €2 | €856 | +€854 | +43802.1% |
| Financial charges | 65/66B | €2,714 | €2,683 | -€31 | -1.1% |
| Recurring financial charges | 65 | €2,714 | €2,683 | -€31 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,040 | €38,294 | +€45,334 | |
| Income taxes | 67/77 | - | €5,324 | +€5,324 | |
| Profit (loss) for the period | 9904 | -€7,040 | €32,970 | +€40,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,040 | €32,970 | +€40,010 |
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 30 September 2026 via checked.be.