KATPAT: what changed
Two fiscal 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.
KATPAT
Largest movements
- Tangible fixed assets -€19,525
down €19,525 (-3.0%), from €651,648 to €632,123
- Stocks and contracts -€18,476
down €18,476 (-7.5%), from €247,313 to €228,837
- Cash -€9,970
no longer reported in 2026 (was €9,970)
mainly Trade debts (-€176,024) and Provisions (-€127,500)
- Trade debts -€176,024
down €176,024 (-95.9%), from €183,518 to €7,494
- Profit (loss) carried forward +€145,056
up €145,056, from -€29,434 to €115,622
- Provisions -€127,500
no longer reported in 2026 (was €127,500)
- Other debts +€122,177
up €122,177 (+200.0%), from €61,087 to €183,264
- Debts after one year -€16,223
down €16,223 (-4.4%), from €367,256 to €351,033
of which Financial debts: -€14,173
- Provisions -€255,000
down €255,000, from €127,500 to -€127,500
- Gross operating margin -€194,367
down €194,367 (-76.4%), from €254,498 to €60,131
- Financial charges -€111,503
down €111,503 (-83.1%), from €134,126 to €22,623
- Other operating charges -€6,876
down €6,876 (-88.6%), from €7,757 to €882
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,931 | €860,960 | -€47,971 | -5.3% |
| Fixed assets | 21/28 | €651,648 | €632,123 | -€19,525 | -3.0% |
| Tangible fixed assets | 22/27 | €651,648 | €632,123 | -€19,525 | -3.0% |
| Land and buildings | 22 | €651,648 | €632,123 | -€19,525 | -3.0% |
| Current assets | 29/58 | €257,283 | €228,837 | -€28,446 | -11.1% |
| Stocks and contracts in progress | 3 | €247,313 | €228,837 | -€18,476 | -7.5% |
| Stocks | 30/36 | €247,313 | €228,837 | -€18,476 | -7.5% |
| Cash at bank and in hand | 54/58 | €9,970 | - | -€9,970 | |
| Total equity and liabilities | 10/49 | €908,931 | €860,960 | -€47,971 | -5.3% |
| Equity | 10/15 | €31,026 | €176,082 | +€145,056 | +467.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,434 | €115,622 | +€145,056 | |
| Provisions and deferred taxes | 16 | €127,500 | - | -€127,500 | |
| Provisions for liabilities and charges | 160/5 | €127,500 | - | -€127,500 | |
| Other liabilities and charges | 164/5 | €127,500 | - | -€127,500 | |
| Amounts payable | 17/49 | €750,405 | €684,878 | -€65,527 | -8.7% |
| Amounts payable after more than one year | 17 | €367,256 | €351,033 | -€16,223 | -4.4% |
| Financial debts | 170/4 | €365,206 | €351,033 | -€14,173 | -3.9% |
| Other amounts payable | 178/9 | €2,050 | - | -€2,050 | |
| Amounts payable within one year | 42/48 | €383,149 | €333,845 | -€49,303 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €13,544 | €14,173 | +€629 | +4.6% |
| Financial debts | 43 | €125,000 | €128,914 | +€3,914 | +3.1% |
| Credit institutions | 430/8 | €125,000 | €128,914 | +€3,914 | +3.1% |
| Trade debts | 44 | €183,518 | €7,494 | -€176,024 | -95.9% |
| Suppliers | 440/4 | €183,518 | €7,494 | -€176,024 | -95.9% |
| Other amounts payable | 47/48 | €61,087 | €183,264 | +€122,177 | +200.0% |
| Non-recurring operating income | 76A | €344,601 | - | -€344,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,438 | €19,525 | +€87 | +0.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €127,500 | -€127,500 | -€255,000 | |
| Other operating charges | 640/8 | €7,757 | €882 | -€6,876 | -88.6% |
| Gross operating margin | 9900 | €254,498 | €60,131 | -€194,367 | -76.4% |
| Operating profit (loss) | 9901 | €99,802 | €167,224 | +€67,422 | +67.6% |
| Financial income | 75/76B | €7 | €454 | +€448 | +6581.2% |
| Recurring financial income | 75 | €7 | €454 | +€448 | +6581.2% |
| Financial charges | 65/66B | €134,126 | €22,623 | -€111,503 | -83.1% |
| Recurring financial charges | 65 | €134,126 | €22,623 | -€111,503 | -83.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,316 | €145,056 | +€179,372 | |
| Profit (loss) for the period | 9904 | -€34,316 | €145,056 | +€179,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,316 | €145,056 | +€179,372 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.