KATO Solutions: 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.
KATO Solutions
Largest movements
- Receivables within one year +€12,546
up €12,546 (+126%), from €9,933 to €22,480
of which Other amounts receivable: +€10,910
- Cash -€3,199
down €3,199 (-21.1%), from €15,138 to €11,939
mainly Contributions, distributions and other (-€39,418) and Receivables within one year (-€12,546)
- Tangible fixed assets +€1,350
up €1,350 (+76.0%), from €1,776 to €3,126
of which Plant, machinery and equipment: +€1,748
- Deferred charges and accrued income +€993
up €993 (+15.4%), from €6,444 to €7,437
- Other debts +€39,418
new in 2025: €39,418
- Reserves -€26,096
no longer reported in 2025 (was €26,096)
- Tax, wage and social debts -€2,177
down €2,177 (-78.5%), from €2,774 to €597
- Accrued charges and deferred income +€808
up €808 (+71.8%), from €1,126 to €1,935
- Gross operating margin -€6,178
down €6,178 (-21.9%), from €28,222 to €22,044
- Taxes -€1,863
down €1,863 (-28.2%), from €6,597 to €4,733
- Financial charges +€1,765
up €1,765 (+551%), from €320 to €2,085
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 | €33,351 | €45,042 | +€11,691 | +35.1% |
| Fixed assets | 21/28 | €1,836 | €3,186 | +€1,350 | +73.5% |
| Tangible fixed assets | 22/27 | €1,776 | €3,126 | +€1,350 | +76.0% |
| Plant, machinery and equipment | 23 | - | €1,748 | +€1,748 | |
| Furniture and vehicles | 24 | €1,776 | €1,378 | -€397 | -22.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €31,515 | €41,856 | +€10,341 | +32.8% |
| Amounts receivable within one year | 40/41 | €9,933 | €22,480 | +€12,546 | +126% |
| Trade receivables | 40 | €8,930 | €10,566 | +€1,637 | +18.3% |
| Other amounts receivable | 41 | €1,004 | €11,914 | +€10,910 | +1,087% |
| Cash at bank and in hand | 54/58 | €15,138 | €11,939 | -€3,199 | -21.1% |
| Deferred charges and accrued income | 490/1 | €6,444 | €7,437 | +€993 | +15.4% |
| Total equity and liabilities | 10/49 | €33,351 | €45,042 | +€11,691 | +35.1% |
| Equity | 10/15 | €29,096 | €3,000 | -€26,096 | -89.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,096 | - | -€26,096 | |
| Distributable reserves | 133 | €26,096 | - | -€26,096 | |
| Amounts payable | 17/49 | €4,255 | €42,042 | +€37,787 | +888% |
| Amounts payable within one year | 42/48 | €3,129 | €40,108 | +€36,979 | +1,182% |
| Trade debts | 44 | €355 | €93 | -€262 | -73.9% |
| Suppliers | 440/4 | €355 | €93 | -€262 | -73.9% |
| Taxes, remuneration and social security | 45 | €2,774 | €597 | -€2,177 | -78.5% |
| Taxes | 450/3 | €2,774 | €597 | -€2,177 | -78.5% |
| Other amounts payable | 47/48 | - | €39,418 | +€39,418 | |
| Accrued charges and deferred income | 492/3 | €1,126 | €1,935 | +€808 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €1,688 | +€40 | +2.4% |
| Other operating charges | 640/8 | €312 | €414 | +€101 | +32.5% |
| Non-recurring operating charges | 66A | €406 | €186 | -€221 | -54.3% |
| Gross operating margin | 9900 | €28,222 | €22,044 | -€6,178 | -21.9% |
| Operating profit (loss) | 9901 | €25,855 | €19,757 | -€6,098 | -23.6% |
| Financial income | 75/76B | €196 | €384 | +€188 | +95.8% |
| Recurring financial income | 75 | €0 | €384 | +€384 | +639,700% |
| Non-recurring financial income | 76B | €196 | - | -€196 | |
| Financial charges | 65/66B | €320 | €2,085 | +€1,765 | +551% |
| Recurring financial charges | 65 | €320 | €2,085 | +€1,765 | +551% |
| Profit (loss) for the period before taxes | 9903 | €25,731 | €18,056 | -€7,676 | -29.8% |
| Income taxes | 67/77 | €6,597 | €4,733 | -€1,863 | -28.2% |
| Profit (loss) for the period | 9904 | €19,135 | €13,322 | -€5,813 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,135 | €13,322 | -€5,813 | -30.4% |
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 21 October 2026 via checked.be.