Katofima: 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.
Katofima
Largest movements
- Cash +€30,049
up €30,049 (+38.9%), from €77,321 to €107,370
mainly Receivables within one year (+€16,638) and Depreciation (+€14,064)
- Receivables within one year -€16,638
down €16,638 (-48.3%), from €34,437 to €17,800
of which Trade receivables: -€16,638
- Tangible fixed assets -€10,599
down €10,599 (-21.9%), from €48,304 to €37,706
of which Furniture and vehicles: -€13,468
- Debts after one year -€11,090
down €11,090 (-37.5%), from €29,545 to €18,455
- Reserves +€10,479
up €10,479 (+12.7%), from €82,439 to €92,919
of which Distributable reserves: +€10,479
- Tax, wage and social debts +€9,592
up €9,592 (+116.8%), from €8,212 to €17,804
- Trade debts -€5,265
down €5,265 (-86.2%), from €6,109 to €844
- Gross operating margin +€12,358
up €12,358 (+50.7%), from €24,357 to €36,714
- Taxes +€3,677
up €3,677 (+68.9%), from €5,340 to €9,017
- Depreciation +€1,298
up €1,298 (+10.2%), from €12,766 to €14,064
- Financial charges +€624
up €624 (+47.6%), from €1,309 to €1,933
- Other operating charges +€539
up €539 (+78.9%), from €683 to €1,222
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 | €164,115 | €166,881 | +€2,766 | +1.7% |
| Fixed assets | 21/28 | €48,304 | €37,706 | -€10,599 | -21.9% |
| Tangible fixed assets | 22/27 | €48,304 | €37,706 | -€10,599 | -21.9% |
| Land and buildings | 22 | - | €2,869 | +€2,869 | |
| Furniture and vehicles | 24 | €48,304 | €34,837 | -€13,468 | -27.9% |
| Current assets | 29/58 | €115,811 | €129,175 | +€13,364 | +11.5% |
| Amounts receivable within one year | 40/41 | €34,437 | €17,800 | -€16,638 | -48.3% |
| Trade receivables | 40 | €33,275 | €16,638 | -€16,638 | -50.0% |
| Other amounts receivable | 41 | €1,162 | €1,162 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,321 | €107,370 | +€30,049 | +38.9% |
| Deferred charges and accrued income | 490/1 | €4,053 | €4,006 | -€47 | -1.2% |
| Total equity and liabilities | 10/49 | €164,115 | €166,881 | +€2,766 | +1.7% |
| Equity | 10/15 | €88,639 | €99,119 | +€10,479 | +11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,439 | €92,919 | +€10,479 | +12.7% |
| Tax-exempt reserves | 132 | €375 | €375 | = | 0.0% |
| Distributable reserves | 133 | €82,064 | €92,543 | +€10,479 | +12.8% |
| Amounts payable | 17/49 | €75,476 | €67,762 | -€7,714 | -10.2% |
| Amounts payable after more than one year | 17 | €29,545 | €18,455 | -€11,090 | -37.5% |
| Financial debts | 170/4 | €29,545 | €18,455 | -€11,090 | -37.5% |
| Amounts payable within one year | 42/48 | €45,931 | €49,307 | +€3,376 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €10,672 | €11,090 | +€418 | +3.9% |
| Trade debts | 44 | €6,109 | €844 | -€5,265 | -86.2% |
| Suppliers | 440/4 | €6,109 | €844 | -€5,265 | -86.2% |
| Taxes, remuneration and social security | 45 | €8,212 | €17,804 | +€9,592 | +116.8% |
| Taxes | 450/3 | €8,212 | €17,804 | +€9,592 | +116.8% |
| Other amounts payable | 47/48 | €20,937 | €19,569 | -€1,368 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,766 | €14,064 | +€1,298 | +10.2% |
| Other operating charges | 640/8 | €683 | €1,222 | +€539 | +78.9% |
| Gross operating margin | 9900 | €24,357 | €36,714 | +€12,358 | +50.7% |
| Operating profit (loss) | 9901 | €10,908 | €21,429 | +€10,521 | +96.4% |
| Financial charges | 65/66B | €1,309 | €1,933 | +€624 | +47.6% |
| Recurring financial charges | 65 | €1,309 | €1,933 | +€624 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €9,599 | €19,496 | +€9,897 | +103.1% |
| Income taxes | 67/77 | €5,340 | €9,017 | +€3,677 | +68.9% |
| Profit (loss) for the period | 9904 | €4,259 | €10,479 | +€6,220 | +146.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,259 | €10,479 | +€6,220 | +146.1% |
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 6 October 2026 via checked.be.