KATOOMBA: 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.
KATOOMBA
Largest movements
- Cash +€98,898
up €98,898 (+69.9%), from €141,408 to €240,306
mainly Other debts (+€244,019) and Net result for the year (+€92,927)
- Current investments -€74,256
down €74,256 (-48.9%), from €151,734 to €77,477
- Receivables within one year +€4,312
up €4,312 (+13.5%), from €31,939 to €36,250
of which Trade receivables: +€2,381
- Reserves -€257,632
down €257,632 (-100.0%), from €257,632 to €0
- Other debts +€244,019
up €244,019 (+448.6%), from €54,394 to €298,413
- Tax, wage and social debts +€43,736
up €43,736 (+165.4%), from €26,437 to €70,173
of which Taxes: +€43,736
- Gross operating margin -€15,116
down €15,116 (-10.3%), from €147,145 to €132,029
- Financial charges +€7,602
up €7,602 (+1495.0%), from €508 to €8,110
- Taxes -€4,259
down €4,259 (-12.1%), from €35,083 to €30,824
- Financial income -€1,954
down €1,954 (-43.6%), from €4,485 to €2,531
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 | €345,492 | €374,461 | +€28,970 | +8.4% |
| Fixed assets | 21/28 | €12,622 | €13,923 | +€1,301 | +10.3% |
| Tangible fixed assets | 22/27 | €12,622 | €13,923 | +€1,301 | +10.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €2,746 | +€2,746 | |
| Other tangible fixed assets | 26 | €12,622 | €11,177 | -€1,445 | -11.4% |
| Current assets | 29/58 | €332,870 | €360,538 | +€27,669 | +8.3% |
| Amounts receivable within one year | 40/41 | €31,939 | €36,250 | +€4,312 | +13.5% |
| Trade receivables | 40 | €30,677 | €33,058 | +€2,381 | +7.8% |
| Other amounts receivable | 41 | €1,262 | €3,193 | +€1,931 | +153.0% |
| Current investments | 50/53 | €151,734 | €77,477 | -€74,256 | -48.9% |
| Cash at bank and in hand | 54/58 | €141,408 | €240,306 | +€98,898 | +69.9% |
| Deferred charges and accrued income | 490/1 | €7,790 | €6,505 | -€1,285 | -16.5% |
| Total equity and liabilities | 10/49 | €345,492 | €374,461 | +€28,970 | +8.4% |
| Equity | 10/15 | €259,132 | €1,500 | -€257,632 | -99.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €257,632 | €0 | -€257,632 | -100.0% |
| Distributable reserves | 133 | €257,632 | €0 | -€257,632 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €86,359 | €372,961 | +€286,602 | +331.9% |
| Amounts payable within one year | 42/48 | €86,359 | €372,961 | +€286,602 | +331.9% |
| Trade debts | 44 | €5,527 | €4,375 | -€1,153 | -20.9% |
| Suppliers | 440/4 | €5,527 | €4,375 | -€1,153 | -20.9% |
| Taxes, remuneration and social security | 45 | €26,437 | €70,173 | +€43,736 | +165.4% |
| Taxes | 450/3 | €24,437 | €68,173 | +€43,736 | +179.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €54,394 | €298,413 | +€244,019 | +448.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,318 | €1,921 | +€603 | +45.8% |
| Other operating charges | 640/8 | €569 | €777 | +€208 | +36.6% |
| Gross operating margin | 9900 | €147,145 | €132,029 | -€15,116 | -10.3% |
| Operating profit (loss) | 9901 | €145,257 | €129,330 | -€15,927 | -11.0% |
| Financial income | 75/76B | €4,485 | €2,531 | -€1,954 | -43.6% |
| Recurring financial income | 75 | €4,485 | €2,531 | -€1,954 | -43.6% |
| Financial charges | 65/66B | €508 | €8,110 | +€7,602 | +1495.0% |
| Recurring financial charges | 65 | €508 | €8,110 | +€7,602 | +1495.0% |
| Profit (loss) for the period before taxes | 9903 | €149,234 | €123,751 | -€25,483 | -17.1% |
| Income taxes | 67/77 | €35,083 | €30,824 | -€4,259 | -12.1% |
| Profit (loss) for the period | 9904 | €114,151 | €92,927 | -€21,224 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114,151 | €92,927 | -€21,224 | -18.6% |
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 10 October 2026 via checked.be.