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 +€77,828
up €77,828 (+223.5%), from €34,820 to €112,647
mainly Net result for the year (+€64,009) and Investment in fixed assets (net) (+€38,025)
- Tangible fixed assets -€42,111
down €42,111 (-68.8%), from €61,182 to €19,071
of which Furniture and vehicles: -€44,095
- Receivables within one year -€35,088
down €35,088 (-35.0%), from €100,189 to €65,101
of which Trade receivables: -€43,494
- Reserves +€64,009
up €64,009 (+51.2%), from €125,000 to €189,009
- Other debts -€52,600
no longer reported in 2024 (was €52,600)
- Tax, wage and social debts -€10,569
down €10,569 (-17.7%), from €59,740 to €49,172
- Turnover -€245,238
no longer reported in 2024 (was €245,238)
- Purchases and services -€159,083
no longer reported in 2024 (was €159,083)
- Depreciation -€14,359
down €14,359 (-77.8%), from €18,445 to €4,086
- Gross operating margin -€5,643
down €5,643 (-5.9%), from €96,141 to €90,498
- Taxes +€5,336
up €5,336 (+24.9%), from €21,387 to €26,723
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,341 | €238,593 | +€253 | +0.1% |
| Fixed assets | 21/28 | €61,182 | €19,071 | -€42,111 | -68.8% |
| Tangible fixed assets | 22/27 | €61,182 | €19,071 | -€42,111 | -68.8% |
| Land and buildings | 22 | €5,200 | €7,184 | +€1,984 | +38.2% |
| Furniture and vehicles | 24 | €55,982 | €11,887 | -€44,095 | -78.8% |
| Current assets | 29/58 | €177,159 | €219,523 | +€42,364 | +23.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €100,189 | €65,101 | -€35,088 | -35.0% |
| Trade receivables | 40 | €57,626 | €14,132 | -€43,494 | -75.5% |
| Other amounts receivable | 41 | €42,563 | €50,969 | +€8,406 | +19.7% |
| Cash at bank and in hand | 54/58 | €34,820 | €112,647 | +€77,828 | +223.5% |
| Deferred charges and accrued income | 490/1 | €2,150 | €1,775 | -€375 | -17.4% |
| Total equity and liabilities | 10/49 | €238,341 | €238,593 | +€253 | +0.1% |
| Equity | 10/15 | €125,200 | €189,209 | +€64,009 | +51.1% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €125,000 | €189,009 | +€64,009 | +51.2% |
| Distributable reserves | 133 | €125,000 | €189,009 | +€64,009 | +51.2% |
| Amounts payable | 17/49 | €113,141 | €49,384 | -€63,756 | -56.4% |
| Amounts payable within one year | 42/48 | €113,141 | €49,384 | -€63,756 | -56.4% |
| Trade debts | 44 | €800 | €212 | -€588 | -73.5% |
| Suppliers | 440/4 | €800 | €212 | -€588 | -73.5% |
| Taxes, remuneration and social security | 45 | €59,740 | €49,172 | -€10,569 | -17.7% |
| Taxes | 450/3 | €59,740 | €49,172 | -€10,569 | -17.7% |
| Other amounts payable | 47/48 | €52,600 | - | -€52,600 | |
| Turnover | 70 | €245,238 | - | -€245,238 | |
| Non-recurring operating income | 76A | - | €13,042 | +€13,042 | |
| Goods, raw materials, services and sundry goods | 60/61 | €159,083 | - | -€159,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,445 | €4,086 | -€14,359 | -77.8% |
| Other operating charges | 640/8 | €1,404 | €1,373 | -€31 | -2.2% |
| Gross operating margin | 9900 | €96,141 | €90,498 | -€5,643 | -5.9% |
| Operating profit (loss) | 9901 | €76,292 | €85,039 | +€8,747 | +11.5% |
| Financial income | 75/76B | €4,449 | €5,821 | +€1,371 | +30.8% |
| Recurring financial income | 75 | €4,449 | €5,821 | +€1,371 | +30.8% |
| Financial charges | 65/66B | €129 | €128 | -€2 | -1.2% |
| Recurring financial charges | 65 | €129 | €128 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €80,612 | €90,732 | +€10,120 | +12.6% |
| Income taxes | 67/77 | €21,387 | €26,723 | +€5,336 | +24.9% |
| Profit (loss) for the period | 9904 | €59,226 | €64,009 | +€4,784 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,226 | €64,009 | +€4,784 | +8.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.