KATOOTJE: 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.
KATOOTJE
Largest movements
- Tangible fixed assets -€9,080
down €9,080 (-7.1%), from €128,459 to €119,379
of which Land and buildings: -€7,979
- Receivables within one year +€7,766
up €7,766 (+203.3%), from €3,820 to €11,586
of which Other amounts receivable: +€9,565
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,415
down €1,415 (-6.7%), from €20,987 to €19,572
- Financial income +€312
up €312 (+75.1%), from €416 to €728
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 | €286,201 | €282,539 | -€3,662 | -1.3% |
| Fixed assets | 21/28 | €128,509 | €119,429 | -€9,080 | -7.1% |
| Tangible fixed assets | 22/27 | €128,459 | €119,379 | -€9,080 | -7.1% |
| Land and buildings | 22 | €121,757 | €113,778 | -€7,979 | -6.6% |
| Plant, machinery and equipment | 23 | €4,761 | €3,742 | -€1,019 | -21.4% |
| Furniture and vehicles | 24 | €1,941 | €1,859 | -€82 | -4.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €157,692 | €163,109 | +€5,418 | +3.4% |
| Amounts receivable within one year | 40/41 | €3,820 | €11,586 | +€7,766 | +203.3% |
| Trade receivables | 40 | €3,820 | €2,021 | -€1,799 | -47.1% |
| Other amounts receivable | 41 | €0 | €9,565 | +€9,565 | +4347763.6% |
| Cash at bank and in hand | 54/58 | €152,365 | €149,756 | -€2,609 | -1.7% |
| Deferred charges and accrued income | 490/1 | €1,506 | €1,768 | +€262 | +17.4% |
| Total equity and liabilities | 10/49 | €286,201 | €282,539 | -€3,662 | -1.3% |
| Equity | 10/15 | €279,811 | €279,606 | -€204 | -0.1% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €201,485 | €201,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €189,085 | €189,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,674 | -€45,878 | -€204 | -0.4% |
| Amounts payable | 17/49 | €6,390 | €2,932 | -€3,458 | -54.1% |
| Amounts payable within one year | 42/48 | €6,390 | €2,932 | -€3,458 | -54.1% |
| Trade debts | 44 | €2,657 | €2,932 | +€275 | +10.4% |
| Suppliers | 440/4 | €2,657 | €2,932 | +€275 | +10.4% |
| Taxes, remuneration and social security | 45 | €1,071 | - | -€1,071 | |
| Taxes | 450/3 | €1,071 | - | -€1,071 | |
| Other amounts payable | 47/48 | €2,662 | - | -€2,662 | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,262 | €9,080 | -€182 | -2.0% |
| Other operating charges | 640/8 | €11,046 | €11,160 | +€115 | +1.0% |
| Gross operating margin | 9900 | €20,987 | €19,572 | -€1,415 | -6.7% |
| Operating profit (loss) | 9901 | €679 | -€668 | -€1,348 | |
| Financial income | 75/76B | €416 | €728 | +€312 | +75.1% |
| Recurring financial income | 75 | €416 | €728 | +€312 | +75.1% |
| Financial charges | 65/66B | €117 | €135 | +€17 | +14.9% |
| Recurring financial charges | 65 | €117 | €135 | +€17 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €978 | -€75 | -€1,053 | |
| Income taxes | 67/77 | €124 | €129 | +€5 | +3.7% |
| Profit (loss) for the period | 9904 | €853 | -€204 | -€1,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €853 | -€204 | -€1,057 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.