KatoO: 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.
KatoO
Largest movements
- Deferred charges and accrued income +€362,722
up €362,722 (+60,118%), from €603 to €363,325
- Tangible fixed assets -€167,388
down €167,388 (-92.2%), from €181,478 to €14,090
of which Land and buildings: -€161,242
- Cash -€43,163
down €43,163 (-83.3%), from €51,825 to €8,662
mainly Deferred charges and accrued income (-€362,722) and Receivables within one year (-€12,569)
- Receivables within one year +€12,569
up €12,569 (+172%), from €7,302 to €19,872
of which Trade receivables: +€11,817
- Reserves +€142,611
up €142,611 (+143%), from €100,000 to €242,611
- Profit (loss) carried forward +€10,250
no longer reported in 2025 (was -€10,250)
- Trade debts +€9,462
up €9,462 (+232%), from €4,083 to €13,544
- Gross operating margin +€182,074
up €182,074 (+2,680%), from €6,794 to €188,868
- Taxes +€29,162
up €29,162 (+21,719%), from €134 to €29,296
- Depreciation -€8,990
down €8,990 (-69.9%), from €12,854 to €3,864
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 | €246,627 | €408,831 | +€162,204 | +65.8% |
| Fixed assets | 21/28 | €181,478 | €14,090 | -€167,388 | -92.2% |
| Tangible fixed assets | 22/27 | €181,478 | €14,090 | -€167,388 | -92.2% |
| Land and buildings | 22 | €167,214 | €5,972 | -€161,242 | -96.4% |
| Furniture and vehicles | 24 | €14,264 | €8,117 | -€6,147 | -43.1% |
| Current assets | 29/58 | €65,148 | €394,741 | +€329,593 | +506% |
| Amounts receivable after more than one year | 29 | €5,418 | €2,882 | -€2,535 | -46.8% |
| Other amounts receivable | 291 | €5,418 | €2,882 | -€2,535 | -46.8% |
| Amounts receivable within one year | 40/41 | €7,302 | €19,872 | +€12,569 | +172% |
| Trade receivables | 40 | €7,302 | €19,120 | +€11,817 | +162% |
| Other amounts receivable | 41 | - | €752 | +€752 | |
| Cash at bank and in hand | 54/58 | €51,825 | €8,662 | -€43,163 | -83.3% |
| Deferred charges and accrued income | 490/1 | €603 | €363,325 | +€362,722 | +60,118% |
| Total equity and liabilities | 10/49 | €246,627 | €408,831 | +€162,204 | +65.8% |
| Equity | 10/15 | €240,350 | €393,211 | +€152,861 | +63.6% |
| Contributions | 10/11 | €150,600 | €150,600 | = | 0.0% |
| Reserves | 13 | €100,000 | €242,611 | +€142,611 | +143% |
| Distributable reserves | 133 | €100,000 | €242,611 | +€142,611 | +143% |
| Profit (loss) carried forward | 14 | -€10,250 | - | +€10,250 | |
| Amounts payable | 17/49 | €6,276 | €15,620 | +€9,343 | +149% |
| Amounts payable within one year | 42/48 | €6,276 | €15,620 | +€9,343 | +149% |
| Trade debts | 44 | €4,083 | €13,544 | +€9,462 | +232% |
| Suppliers | 440/4 | €4,083 | €13,544 | +€9,462 | +232% |
| Taxes, remuneration and social security | 45 | €2,193 | €2,075 | -€118 | -5.4% |
| Taxes | 450/3 | €2,193 | €2,075 | -€118 | -5.4% |
| Non-recurring operating income | 76A | - | €199,076 | +€199,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,854 | €3,864 | -€8,990 | -69.9% |
| Other operating charges | 640/8 | €3,156 | €2,890 | -€267 | -8.5% |
| Gross operating margin | 9900 | €6,794 | €188,868 | +€182,074 | +2,680% |
| Operating profit (loss) | 9901 | -€9,216 | €182,115 | +€191,331 | |
| Financial income | 75/76B | €557 | €276 | -€281 | -50.4% |
| Recurring financial income | 75 | €557 | €276 | -€281 | -50.4% |
| Financial charges | 65/66B | €216 | €234 | +€18 | +8.3% |
| Recurring financial charges | 65 | €216 | €234 | +€18 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,875 | €182,157 | +€191,032 | |
| Income taxes | 67/77 | €134 | €29,296 | +€29,162 | +21,719% |
| Profit (loss) for the period | 9904 | -€9,010 | €152,861 | +€161,870 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,010 | €152,861 | +€161,870 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.