KATOMA: 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.
KATOMA
Largest movements
- Tangible fixed assets -€5,599
down €5,599 (-25.6%), from €21,874 to €16,275
of which Furniture and vehicles: -€3,799
- Receivables within one year +€2,649
up €2,649 (+11.1%), from €23,821 to €26,470
of which Trade receivables: +€2,249
- Other debts -€3,419
down €3,419 (-13.0%), from €26,339 to €22,920
- Gross operating margin -€3,977
down €3,977 (-8.5%), from €46,555 to €42,578
- Depreciation +€2,386
up €2,386 (+74.3%), from €3,213 to €5,599
- Other operating charges -€2,338
down €2,338 (-85.4%), from €2,738 to €400
- Taxes -€1,960
down €1,960 (-20.5%), from €9,551 to €7,591
- Financial charges +€1,906
up €1,906 (+231.3%), from €824 to €2,730
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 | €109,269 | €106,285 | -€2,984 | -2.7% |
| Fixed assets | 21/28 | €21,874 | €16,275 | -€5,599 | -25.6% |
| Tangible fixed assets | 22/27 | €21,874 | €16,275 | -€5,599 | -25.6% |
| Land and buildings | 22 | €8,455 | €7,316 | -€1,139 | -13.5% |
| Plant, machinery and equipment | 23 | €690 | €29 | -€661 | -95.8% |
| Furniture and vehicles | 24 | €12,729 | €8,930 | -€3,799 | -29.8% |
| Current assets | 29/58 | €87,395 | €90,010 | +€2,615 | +3.0% |
| Amounts receivable within one year | 40/41 | €23,821 | €26,470 | +€2,649 | +11.1% |
| Trade receivables | 40 | €17,721 | €19,970 | +€2,249 | +12.7% |
| Other amounts receivable | 41 | €6,100 | €6,500 | +€400 | +6.6% |
| Cash at bank and in hand | 54/58 | €63,574 | €63,540 | -€34 | -0.1% |
| Total equity and liabilities | 10/49 | €109,269 | €106,285 | -€2,984 | -2.7% |
| Equity | 10/15 | €55,327 | €55,595 | +€268 | +0.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,827 | €53,095 | +€268 | +0.5% |
| Amounts payable | 17/49 | €53,942 | €50,690 | -€3,252 | -6.0% |
| Amounts payable within one year | 42/48 | €53,942 | €50,690 | -€3,252 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €3,621 | €3,820 | +€199 | +5.5% |
| Trade debts | 44 | €3,622 | €3,888 | +€266 | +7.3% |
| Suppliers | 440/4 | €3,622 | €3,888 | +€266 | +7.3% |
| Taxes, remuneration and social security | 45 | €20,360 | €20,062 | -€298 | -1.5% |
| Taxes | 450/3 | €20,360 | €20,062 | -€298 | -1.5% |
| Other amounts payable | 47/48 | €26,339 | €22,920 | -€3,419 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,213 | €5,599 | +€2,386 | +74.3% |
| Other operating charges | 640/8 | €2,738 | €400 | -€2,338 | -85.4% |
| Gross operating margin | 9900 | €46,555 | €42,578 | -€3,977 | -8.5% |
| Operating profit (loss) | 9901 | €40,604 | €36,579 | -€4,025 | -9.9% |
| Financial income | 75/76B | €43 | €10 | -€33 | -76.7% |
| Recurring financial income | 75 | €43 | €10 | -€33 | -76.7% |
| Financial charges | 65/66B | €824 | €2,730 | +€1,906 | +231.3% |
| Recurring financial charges | 65 | €824 | €2,730 | +€1,906 | +231.3% |
| Profit (loss) for the period before taxes | 9903 | €39,823 | €33,859 | -€5,964 | -15.0% |
| Income taxes | 67/77 | €9,551 | €7,591 | -€1,960 | -20.5% |
| Profit (loss) for the period | 9904 | €30,272 | €26,268 | -€4,004 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,272 | €26,268 | -€4,004 | -13.2% |
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 4 October 2026 via checked.be.