Kato: 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.
Kato
Largest movements
- Cash +€24,849
new in 2025: €24,849
mainly Current investments (+€22,336) and Depreciation (+€2,375)
- Current investments -€22,336
no longer reported in 2025 (was €22,336)
- Tangible fixed assets -€2,375
down €2,375 (-17.9%), from €13,278 to €10,903
of which Furniture and vehicles: -€3,120
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€7,228
down €7,228 (-75.3%), from €9,603 to €2,375
- Gross operating margin -€3,901
down €3,901 (-47.3%), from €8,239 to €4,338
- Taxes +€292
up €292 (+39.3%), from €744 to €1,036
- Other operating charges -€154
down €154 (-15.5%), from €989 to €835
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 | €38,569 | €38,706 | +€137 | +0.4% |
| Fixed assets | 21/28 | €13,278 | €10,903 | -€2,375 | -17.9% |
| Tangible fixed assets | 22/27 | €13,278 | €10,903 | -€2,375 | -17.9% |
| Plant, machinery and equipment | 23 | €3,858 | €4,603 | +€745 | +19.3% |
| Furniture and vehicles | 24 | €9,420 | €6,300 | -€3,120 | -33.1% |
| Current assets | 29/58 | €25,290 | €27,803 | +€2,513 | +9.9% |
| Amounts receivable within one year | 40/41 | €2,954 | €2,954 | -€0 | 0.0% |
| Trade receivables | 40 | €2,954 | €2,954 | -€0 | 0.0% |
| Current investments | 50/53 | €22,336 | - | -€22,336 | |
| Cash at bank and in hand | 54/58 | - | €24,849 | +€24,849 | |
| Total equity and liabilities | 10/49 | €38,569 | €38,706 | +€137 | +0.4% |
| Equity | 10/15 | €36,879 | €36,921 | +€42 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €40,448 | €40,448 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | -€0 | 0.0% |
| Distributable reserves | 133 | €38,589 | €38,589 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€22,162 | -€22,119 | +€43 | +0.2% |
| Amounts payable | 17/49 | €1,690 | €1,785 | +€95 | +5.6% |
| Amounts payable within one year | 42/48 | €1,690 | €1,785 | +€95 | +5.6% |
| Taxes, remuneration and social security | 45 | €1,411 | €1,780 | +€369 | +26.2% |
| Taxes | 450/3 | €1,411 | €1,780 | +€369 | +26.2% |
| Other amounts payable | 47/48 | €280 | €5 | -€275 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,603 | €2,375 | -€7,228 | -75.3% |
| Other operating charges | 640/8 | €989 | €835 | -€154 | -15.5% |
| Gross operating margin | 9900 | €8,239 | €4,338 | -€3,901 | -47.3% |
| Operating profit (loss) | 9901 | -€2,353 | €1,128 | +€3,481 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €44 | €49 | +€6 | +12.6% |
| Recurring financial charges | 65 | €44 | €49 | +€6 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,396 | €1,079 | +€3,475 | |
| Income taxes | 67/77 | €744 | €1,036 | +€292 | +39.3% |
| Profit (loss) for the period | 9904 | -€3,140 | €43 | +€3,183 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,140 | €43 | +€3,183 |
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 8 October 2026 via checked.be.