KATOPSIS: 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.
KATOPSIS
Largest movements
- Cash -€33,272
down €33,272 (-67.4%), from €49,362 to €16,090
mainly Debts after one year (-€24,183) and Tax, wage and social debts (-€17,181)
- Tangible fixed assets -€19,900
down €19,900 (-4.8%), from €417,059 to €397,159
of which Land and buildings: -€20,051
- Receivables within one year +€13,502
up €13,502 (+40.4%), from €33,434 to €46,937
of which Trade receivables: +€14,408
- Debts after one year -€24,183
down €24,183 (-18.2%), from €133,162 to €108,979
- Tax, wage and social debts -€17,181
down €17,181 (-57.7%), from €29,802 to €12,620
- Other debts -€7,368
down €7,368 (-3.4%), from €215,124 to €207,756
- Profit (loss) carried forward +€6,436
up €6,436 (+50.2%), from -€12,832 to -€6,396
- Gross operating margin +€32,210
up €32,210 (+44.4%), from €72,594 to €104,804
- Taxes +€20,935
up €20,935 (+109%), from €19,163 to €40,099
- Other operating charges +€12,283
up €12,283 (+471%), from €2,610 to €14,892
- Financial income -€9,109
down €9,109 (-99.9%), from €9,116 to €7
of which Non-recurring financial income: -€9,061
- Financial charges +€5,890
up €5,890 (+36.7%), from €16,038 to €21,928
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,962 | €463,313 | -€39,649 | -7.9% |
| Fixed assets | 21/28 | €419,485 | €399,584 | -€19,900 | -4.7% |
| Tangible fixed assets | 22/27 | €417,059 | €397,159 | -€19,900 | -4.8% |
| Land and buildings | 22 | €413,131 | €393,080 | -€20,051 | -4.9% |
| Plant, machinery and equipment | 23 | €3,740 | €2,740 | -€1,000 | -26.7% |
| Furniture and vehicles | 24 | €188 | €1,339 | +€1,150 | +611% |
| Financial fixed assets | 28 | €2,425 | €2,425 | = | 0.0% |
| Current assets | 29/58 | €83,477 | €63,729 | -€19,748 | -23.7% |
| Amounts receivable within one year | 40/41 | €33,434 | €46,937 | +€13,502 | +40.4% |
| Trade receivables | 40 | €15,775 | €30,182 | +€14,408 | +91.3% |
| Other amounts receivable | 41 | €17,660 | €16,754 | -€906 | -5.1% |
| Cash at bank and in hand | 54/58 | €49,362 | €16,090 | -€33,272 | -67.4% |
| Deferred charges and accrued income | 490/1 | €680 | €702 | +€22 | +3.2% |
| Total equity and liabilities | 10/49 | €502,962 | €463,313 | -€39,649 | -7.9% |
| Equity | 10/15 | €9,556 | €15,992 | +€6,436 | +67.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,788 | €3,788 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,928 | €1,928 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,832 | -€6,396 | +€6,436 | +50.2% |
| Amounts payable | 17/49 | €493,406 | €447,321 | -€46,085 | -9.3% |
| Amounts payable after more than one year | 17 | €133,162 | €108,979 | -€24,183 | -18.2% |
| Financial debts | 170/4 | €133,162 | €108,979 | -€24,183 | -18.2% |
| Amounts payable within one year | 42/48 | €349,688 | €326,346 | -€23,343 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €23,340 | €24,183 | +€843 | +3.6% |
| Trade debts | 44 | €81,422 | €81,786 | +€364 | +0.4% |
| Suppliers | 440/4 | €81,422 | €81,786 | +€364 | +0.4% |
| Taxes, remuneration and social security | 45 | €29,802 | €12,620 | -€17,181 | -57.7% |
| Taxes | 450/3 | €29,802 | €12,620 | -€17,181 | -57.7% |
| Other amounts payable | 47/48 | €215,124 | €207,756 | -€7,368 | -3.4% |
| Accrued charges and deferred income | 492/3 | €10,555 | €11,996 | +€1,441 | +13.7% |
| Non-recurring operating income | 76A | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,064 | €21,456 | +€1,392 | +6.9% |
| Other operating charges | 640/8 | €2,610 | €14,892 | +€12,283 | +471% |
| Gross operating margin | 9900 | €72,594 | €104,804 | +€32,210 | +44.4% |
| Operating profit (loss) | 9901 | €49,921 | €68,456 | +€18,535 | +37.1% |
| Financial income | 75/76B | €9,116 | €7 | -€9,109 | -99.9% |
| Recurring financial income | 75 | €55 | €7 | -€48 | -86.8% |
| Non-recurring financial income | 76B | €9,061 | - | -€9,061 | |
| Financial charges | 65/66B | €16,038 | €21,928 | +€5,890 | +36.7% |
| Recurring financial charges | 65 | €16,038 | €21,928 | +€5,890 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €42,999 | €46,535 | +€3,536 | +8.2% |
| Income taxes | 67/77 | €19,163 | €40,099 | +€20,935 | +109% |
| Profit (loss) for the period | 9904 | €23,836 | €6,436 | -€17,399 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,836 | €6,436 | -€17,399 | -73.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.