KATNISS: 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.
KATNISS
Largest movements
- Tangible fixed assets +€177,396
up €177,396 (+48.0%), from €369,415 to €546,811
of which Land and buildings: +€180,264
- Cash +€73,647
up €73,647 (+246%), from €29,983 to €103,630
mainly Debts after one year (+€300,000) and Depreciation (+€31,053)
- Debts after one year +€300,000
up €300,000 (+75.0%), from €400,000 to €700,000
- Profit (loss) carried forward -€56,378
down €56,378 (-46.1%), from -€122,263 to -€178,641
- Gross operating margin -€62,818
down €62,818, from €53,281 to -€9,536
- Other operating charges +€13,683
up €13,683 (+732%), from €1,871 to €15,554
- Depreciation +€7,211
up €7,211 (+30.2%), from €23,842 to €31,053
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 | €401,601 | €655,776 | +€254,175 | +63.3% |
| Fixed assets | 21/28 | €370,415 | €547,811 | +€177,396 | +47.9% |
| Tangible fixed assets | 22/27 | €369,415 | €546,811 | +€177,396 | +48.0% |
| Land and buildings | 22 | €346,698 | €526,962 | +€180,264 | +52.0% |
| Plant, machinery and equipment | 23 | €2,693 | €2,304 | -€389 | -14.5% |
| Furniture and vehicles | 24 | €20,024 | €17,545 | -€2,479 | -12.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €31,186 | €107,965 | +€76,779 | +246% |
| Amounts receivable within one year | 40/41 | €157 | €3,249 | +€3,092 | +1,969% |
| Trade receivables | 40 | €155 | - | -€155 | |
| Other amounts receivable | 41 | €2 | €3,249 | +€3,247 | +182,403% |
| Cash at bank and in hand | 54/58 | €29,983 | €103,630 | +€73,647 | +246% |
| Deferred charges and accrued income | 490/1 | €1,047 | €1,087 | +€40 | +3.8% |
| Total equity and liabilities | 10/49 | €401,601 | €655,776 | +€254,175 | +63.3% |
| Equity | 10/15 | -€5,505 | -€57,132 | -€51,628 | -938% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €97,759 | €97,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Tax-exempt reserves | 132 | €32,859 | €32,859 | = | 0.0% |
| Distributable reserves | 133 | €62,999 | €64,899 | +€1,900 | +3.0% |
| Profit (loss) carried forward | 14 | -€122,263 | -€178,641 | -€56,378 | -46.1% |
| Investment grants | 15 | - | €4,750 | +€4,750 | |
| Amounts payable | 17/49 | €407,106 | €712,908 | +€305,802 | +75.1% |
| Amounts payable after more than one year | 17 | €400,000 | €700,000 | +€300,000 | +75.0% |
| Financial debts | 170/4 | €400,000 | €700,000 | +€300,000 | +75.0% |
| Amounts payable within one year | 42/48 | €7,106 | €12,908 | +€5,802 | +81.6% |
| Trade debts | 44 | €831 | €6,921 | +€6,090 | +733% |
| Suppliers | 440/4 | €831 | €6,921 | +€6,090 | +733% |
| Other amounts payable | 47/48 | €6,275 | €5,987 | -€288 | -4.6% |
| Non-recurring operating income | 76A | €54,380 | - | -€54,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,842 | €31,053 | +€7,211 | +30.2% |
| Other operating charges | 640/8 | €1,871 | €15,554 | +€13,683 | +732% |
| Non-recurring operating charges | 66A | €55,313 | €471 | -€54,842 | -99.1% |
| Gross operating margin | 9900 | €53,281 | -€9,536 | -€62,818 | |
| Operating profit (loss) | 9901 | -€27,745 | -€56,615 | -€28,870 | -104% |
| Financial income | 75/76B | €66 | €304 | +€238 | +360% |
| Recurring financial income | 75 | €66 | €304 | +€238 | +360% |
| Financial charges | 65/66B | €81 | €67 | -€13 | -16.5% |
| Recurring financial charges | 65 | €81 | €67 | -€13 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,759 | -€56,378 | -€28,618 | -103% |
| Profit (loss) for the period | 9904 | -€27,759 | -€56,378 | -€28,618 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,759 | -€56,378 | -€28,618 | -103% |
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 24 October 2026 via checked.be.