KATOV-BOUW: 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.
KATOV-BOUW
Largest movements
- Cash -€1,373
down €1,373 (-87.3%), from €1,573 to €200
mainly Trade debts (-€4,400)
- Receivables within one year -€481
down €481 (-2.6%), from €18,170 to €17,689
of which Trade receivables: -€2,135
- Trade debts -€4,400
down €4,400 (-25.2%), from €17,465 to €13,065
- Profit (loss) carried forward +€2,546
up €2,546 (+199%), from €1,278 to €3,824
- Gross operating margin +€21,091
up €21,091, from -€16,626 to €4,464
- Taxes +€1,517
new in 2025: €1,517
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 | €19,743 | €17,889 | -€1,854 | -9.4% |
| Current assets | 29/58 | €19,743 | €17,889 | -€1,854 | -9.4% |
| Amounts receivable within one year | 40/41 | €18,170 | €17,689 | -€481 | -2.6% |
| Trade receivables | 40 | €6,937 | €4,802 | -€2,135 | -30.8% |
| Other amounts receivable | 41 | €11,233 | €12,887 | +€1,654 | +14.7% |
| Cash at bank and in hand | 54/58 | €1,573 | €200 | -€1,373 | -87.3% |
| Total equity and liabilities | 10/49 | €19,743 | €17,889 | -€1,854 | -9.4% |
| Equity | 10/15 | €2,278 | €4,824 | +€2,546 | +112% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,278 | €3,824 | +€2,546 | +199% |
| Amounts payable | 17/49 | €17,465 | €13,065 | -€4,400 | -25.2% |
| Amounts payable within one year | 42/48 | €17,465 | €13,065 | -€4,400 | -25.2% |
| Trade debts | 44 | €17,465 | €13,065 | -€4,400 | -25.2% |
| Suppliers | 440/4 | €17,465 | €13,065 | -€4,400 | -25.2% |
| Other operating charges | 640/8 | €153 | - | -€153 | |
| Gross operating margin | 9900 | -€16,626 | €4,464 | +€21,091 | |
| Operating profit (loss) | 9901 | -€16,779 | €4,464 | +€21,243 | |
| Financial charges | 65/66B | €403 | €401 | -€1 | -0.4% |
| Recurring financial charges | 65 | €403 | €401 | -€1 | -0.3% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | -€17,181 | €4,063 | +€21,245 | |
| Income taxes | 67/77 | - | €1,517 | +€1,517 | |
| Profit (loss) for the period | 9904 | -€17,181 | €2,546 | +€19,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,181 | €2,546 | +€19,728 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.