Katona: 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.
Katona
Largest movements
- Intangible fixed assets -€24,061
down €24,061 (-32.6%), from €73,898 to €49,837
- Tangible fixed assets -€8,897
down €8,897 (-35.0%), from €25,450 to €16,553
of which Leasing and similar rights: -€7,189
- Stocks and contracts -€3,935
down €3,935 (-7.9%), from €50,025 to €46,090
- Cash +€3,622
up €3,622 (+6.3%), from €57,213 to €60,835
mainly Depreciation (+€35,791) and Stocks and contracts (+€3,935)
- Deferred charges and accrued income -€3,100
down €3,100 (-60.7%), from €5,103 to €2,004
- Debts after one year -€31,920
down €31,920 (-45.3%), from €70,535 to €38,615
- Reserves -€10,555
down €10,555 (-13.3%), from €79,301 to €68,746
- Trade debts +€3,231
up €3,231 (+11.0%), from €29,287 to €32,519
- Staff costs +€8,762
up €8,762 (+12.8%), from €68,358 to €77,120
- Financial charges +€2,502
up €2,502 (+193.0%), from €1,296 to €3,798
- Gross operating margin +€1,811
up €1,811 (+1.7%), from €105,720 to €107,531
- Other operating charges -€1,203
down €1,203 (-43.1%), from €2,792 to €1,589
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 | €244,680 | €209,065 | -€35,615 | -14.6% |
| Fixed assets | 21/28 | €100,548 | €67,590 | -€32,958 | -32.8% |
| Intangible fixed assets | 21 | €73,898 | €49,837 | -€24,061 | -32.6% |
| Tangible fixed assets | 22/27 | €25,450 | €16,553 | -€8,897 | -35.0% |
| Land and buildings | 22 | €5,683 | €4,854 | -€829 | -14.6% |
| Plant, machinery and equipment | 23 | €5,772 | €5,943 | +€171 | +3.0% |
| Furniture and vehicles | 24 | €2,774 | €1,724 | -€1,050 | -37.9% |
| Leasing and similar rights | 25 | €11,221 | €4,032 | -€7,189 | -64.1% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €144,132 | €141,475 | -€2,657 | -1.8% |
| Stocks and contracts in progress | 3 | €50,025 | €46,090 | -€3,935 | -7.9% |
| Stocks | 30/36 | €50,025 | €46,090 | -€3,935 | -7.9% |
| Amounts receivable within one year | 40/41 | €31,790 | €32,547 | +€756 | +2.4% |
| Trade receivables | 40 | €13,808 | €20,934 | +€7,126 | +51.6% |
| Other amounts receivable | 41 | €17,983 | €11,613 | -€6,370 | -35.4% |
| Cash at bank and in hand | 54/58 | €57,213 | €60,835 | +€3,622 | +6.3% |
| Deferred charges and accrued income | 490/1 | €5,103 | €2,004 | -€3,100 | -60.7% |
| Total equity and liabilities | 10/49 | €244,680 | €209,065 | -€35,615 | -14.6% |
| Equity | 10/15 | €81,801 | €71,246 | -€10,555 | -12.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €79,301 | €68,746 | -€10,555 | -13.3% |
| Distributable reserves | 133 | €79,301 | €68,746 | -€10,555 | -13.3% |
| Amounts payable | 17/49 | €162,879 | €137,819 | -€25,060 | -15.4% |
| Amounts payable after more than one year | 17 | €70,535 | €38,615 | -€31,920 | -45.3% |
| Financial debts | 170/4 | €70,535 | €38,615 | -€31,920 | -45.3% |
| Amounts payable within one year | 42/48 | €92,344 | €99,204 | +€6,860 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €36,659 | €38,264 | +€1,605 | +4.4% |
| Trade debts | 44 | €29,287 | €32,519 | +€3,231 | +11.0% |
| Suppliers | 440/4 | €29,287 | €32,519 | +€3,231 | +11.0% |
| Taxes, remuneration and social security | 45 | €16,398 | €18,421 | +€2,024 | +12.3% |
| Taxes | 450/3 | €1,274 | €5,394 | +€4,119 | +323.2% |
| Remuneration and social security | 454/9 | €15,123 | €13,028 | -€2,096 | -13.9% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €68,358 | €77,120 | +€8,762 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,040 | €35,791 | +€751 | +2.1% |
| Other operating charges | 640/8 | €2,792 | €1,589 | -€1,203 | -43.1% |
| Gross operating margin | 9900 | €105,720 | €107,531 | +€1,811 | +1.7% |
| Operating profit (loss) | 9901 | -€469 | -€6,969 | -€6,500 | -1386.0% |
| Financial income | 75/76B | €233 | €211 | -€22 | -9.4% |
| Recurring financial income | 75 | €233 | €211 | -€22 | -9.4% |
| Financial charges | 65/66B | €1,296 | €3,798 | +€2,502 | +193.0% |
| Recurring financial charges | 65 | €1,296 | €3,798 | +€2,502 | +193.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,532 | -€10,555 | -€9,023 | -589.0% |
| Income taxes | 67/77 | €143 | €0 | -€143 | -100.0% |
| Profit (loss) for the period | 9904 | -€1,675 | -€10,555 | -€8,880 | -530.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,675 | -€10,555 | -€8,880 | -530.3% |
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 11 October 2026 via checked.be.