KATMAI GESTION: 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.
KATMAI GESTION
Largest movements
- Cash -€45,383
down €45,383 (-63.1%), from €71,915 to €26,532
mainly Other debts (-€23,819) and Net result for the year (-€18,335)
- Other debts -€23,819
down €23,819 (-100%), from €23,819 to €0
- Profit (loss) carried forward -€18,335
down €18,335 (-2.1%), from -€853,136 to -€871,471
- Other operating charges +€1,504
up €1,504 (+388%), from €387 to €1,892
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 | €600,142 | €558,531 | -€41,611 | -6.9% |
| Fixed assets | 21/28 | €528,227 | €526,728 | -€1,498 | -0.3% |
| Tangible fixed assets | 22/27 | €528,227 | €526,728 | -€1,498 | -0.3% |
| Land and buildings | 22 | €528,227 | €526,728 | -€1,498 | -0.3% |
| Current assets | 29/58 | €71,915 | €31,802 | -€40,113 | -55.8% |
| Amounts receivable within one year | 40/41 | - | €5,270 | +€5,270 | |
| Other amounts receivable | 41 | - | €5,270 | +€5,270 | |
| Cash at bank and in hand | 54/58 | €71,915 | €26,532 | -€45,383 | -63.1% |
| Total equity and liabilities | 10/49 | €600,142 | €558,531 | -€41,611 | -6.9% |
| Equity | 10/15 | €573,919 | €555,584 | -€18,335 | -3.2% |
| Contributions | 10/11 | €1,420,000 | €1,420,000 | = | 0.0% |
| Reserves | 13 | €7,055 | €7,055 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,055 | €7,055 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,055 | €7,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€853,136 | -€871,471 | -€18,335 | -2.1% |
| Amounts payable | 17/49 | €26,223 | €2,947 | -€23,276 | -88.8% |
| Amounts payable within one year | 42/48 | €26,223 | €2,547 | -€23,676 | -90.3% |
| Trade debts | 44 | €2,405 | €2,547 | +€143 | +5.9% |
| Suppliers | 440/4 | €2,405 | €2,547 | +€143 | +5.9% |
| Other amounts payable | 47/48 | €23,819 | €0 | -€23,819 | -100% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498 | €1,498 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,892 | +€1,504 | +388% |
| Gross operating margin | 9900 | -€14,598 | -€14,725 | -€127 | -0.9% |
| Operating profit (loss) | 9901 | -€16,484 | -€18,115 | -€1,631 | -9.9% |
| Financial income | 75/76B | €0 | €93 | +€93 | |
| Recurring financial income | 75 | €0 | €93 | +€93 | |
| Financial charges | 65/66B | €370 | €313 | -€57 | -15.4% |
| Recurring financial charges | 65 | €370 | €313 | -€57 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,854 | -€18,335 | -€1,481 | -8.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€16,854 | -€18,335 | -€1,481 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,854 | -€18,335 | -€1,481 | -8.8% |
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 25 October 2026 via checked.be.