Kato Van Laer: 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 Van Laer
Largest movements
- Cash +€1,476
up €1,476 (+12.7%), from €11,637 to €13,112
mainly Net result for the year (+€6,970) and Receivables within one year (+€460)
- Deferred charges and accrued income +€1,114
up €1,114 (+133%), from €839 to €1,953
- Receivables within one year -€460
down €460 (-6.1%), from €7,508 to €7,049
of which Other amounts receivable: -€549
- Reserves +€6,970
up €6,970 (+27.5%), from €25,371 to €32,341
- Tax, wage and social debts -€5,128
down €5,128 (-39.2%), from €13,095 to €7,967
- Gross operating margin -€1,029
down €1,029 (-10.0%), from €10,281 to €9,252
- Financial income +€439
up €439 (+65.0%), from €675 to €1,114
- Depreciation +€286
up €286 (+252%), from €114 to €400
- Financial charges +€112
up €112 (+76.3%), from €147 to €259
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 | €41,871 | €43,601 | +€1,730 | +4.1% |
| Fixed assets | 21/28 | €1,886 | €1,486 | -€400 | -21.2% |
| Tangible fixed assets | 22/27 | €1,886 | €1,486 | -€400 | -21.2% |
| Other tangible fixed assets | 26 | €1,886 | €1,486 | -€400 | -21.2% |
| Current assets | 29/58 | €39,984 | €42,114 | +€2,130 | +5.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,508 | €7,049 | -€460 | -6.1% |
| Trade receivables | 40 | €3,960 | €4,049 | +€89 | +2.3% |
| Other amounts receivable | 41 | €3,549 | €3,000 | -€549 | -15.5% |
| Cash at bank and in hand | 54/58 | €11,637 | €13,112 | +€1,476 | +12.7% |
| Deferred charges and accrued income | 490/1 | €839 | €1,953 | +€1,114 | +133% |
| Total equity and liabilities | 10/49 | €41,871 | €43,601 | +€1,730 | +4.1% |
| Equity | 10/15 | €27,371 | €34,341 | +€6,970 | +25.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,371 | €32,341 | +€6,970 | +27.5% |
| Distributable reserves | 133 | €25,371 | €32,341 | +€6,970 | +27.5% |
| Amounts payable | 17/49 | €14,499 | €9,260 | -€5,239 | -36.1% |
| Amounts payable within one year | 42/48 | €14,499 | €9,260 | -€5,239 | -36.1% |
| Trade debts | 44 | €545 | €553 | +€7 | +1.3% |
| Suppliers | 440/4 | €545 | €553 | +€7 | +1.3% |
| Taxes, remuneration and social security | 45 | €13,095 | €7,967 | -€5,128 | -39.2% |
| Taxes | 450/3 | €13,095 | €7,967 | -€5,128 | -39.2% |
| Other amounts payable | 47/48 | €859 | €741 | -€119 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €400 | +€286 | +252% |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €10,281 | €9,252 | -€1,029 | -10.0% |
| Operating profit (loss) | 9901 | €9,985 | €8,666 | -€1,319 | -13.2% |
| Financial income | 75/76B | €675 | €1,114 | +€439 | +65.0% |
| Recurring financial income | 75 | €675 | €1,114 | +€439 | +65.0% |
| Financial charges | 65/66B | €147 | €259 | +€112 | +76.3% |
| Recurring financial charges | 65 | €147 | €259 | +€112 | +76.3% |
| Profit (loss) for the period before taxes | 9903 | €10,514 | €9,521 | -€993 | -9.4% |
| Income taxes | 67/77 | €2,652 | €2,552 | -€101 | -3.8% |
| Profit (loss) for the period | 9904 | €7,862 | €6,970 | -€892 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,862 | €6,970 | -€892 | -11.3% |
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.