KATRANCI: 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.
KATRANCI
Largest movements
- Receivables within one year +€96,265
up €96,265 (+90.4%), from €106,520 to €202,785
of which Other amounts receivable: +€94,871
- Cash -€34,809
down €34,809 (-71.8%), from €48,452 to €13,643
mainly Receivables within one year (-€96,265) and Investment in fixed assets (net) (-€39,112)
- Tangible fixed assets +€28,953
up €28,953 (+228.0%), from €12,698 to €41,651
of which Plant, machinery and equipment: +€31,953
- Stocks and contracts +€10,251
up €10,251 (+1746.7%), from €587 to €10,838
- Debts after one year +€35,318
new in 2024: €35,318
- Reserves +€33,204
up €33,204 (+29.1%), from €114,058 to €147,262
- Trade debts +€12,124
up €12,124 (+482.5%), from €2,513 to €14,637
- Current portion of long-term debt +€11,810
new in 2024: €11,810
- Tax, wage and social debts +€8,203
up €8,203 (+30.7%), from €26,687 to €34,890
of which Taxes: +€8,921
- Gross operating margin -€40,046
down €40,046 (-42.0%), from €95,276 to €55,230
- Staff costs -€5,846
down €5,846 (-68.5%), from €8,531 to €2,686
- Financial income +€4,714
up €4,714 (+119.1%), from €3,957 to €8,671
- Depreciation +€3,776
up €3,776 (+59.2%), from €6,383 to €10,159
- Taxes -€3,314
down €3,314 (-18.6%), from €17,818 to €14,503
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.
Cash bridge derived
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 | €168,258 | €268,918 | +€100,660 | +59.8% |
| Fixed assets | 21/28 | €12,698 | €41,651 | +€28,953 | +228.0% |
| Tangible fixed assets | 22/27 | €12,698 | €41,651 | +€28,953 | +228.0% |
| Plant, machinery and equipment | 23 | €5,081 | €37,034 | +€31,953 | +628.9% |
| Furniture and vehicles | 24 | €7,617 | €4,617 | -€3,000 | -39.4% |
| Current assets | 29/58 | €155,560 | €227,267 | +€71,707 | +46.1% |
| Stocks and contracts in progress | 3 | €587 | €10,838 | +€10,251 | +1746.7% |
| Stocks | 30/36 | €587 | €10,838 | +€10,251 | +1746.7% |
| Amounts receivable within one year | 40/41 | €106,520 | €202,785 | +€96,265 | +90.4% |
| Trade receivables | 40 | €3,391 | €4,785 | +€1,394 | +41.1% |
| Other amounts receivable | 41 | €103,129 | €198,000 | +€94,871 | +92.0% |
| Cash at bank and in hand | 54/58 | €48,452 | €13,643 | -€34,809 | -71.8% |
| Total equity and liabilities | 10/49 | €168,258 | €268,918 | +€100,660 | +59.8% |
| Equity | 10/15 | €139,058 | €172,262 | +€33,204 | +23.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €114,058 | €147,262 | +€33,204 | +29.1% |
| Distributable reserves | 133 | €114,058 | €147,262 | +€33,204 | +29.1% |
| Amounts payable | 17/49 | €29,200 | €96,656 | +€67,456 | +231.0% |
| Amounts payable after more than one year | 17 | - | €35,318 | +€35,318 | |
| Financial debts | 170/4 | - | €35,318 | +€35,318 | |
| Amounts payable within one year | 42/48 | €29,200 | €61,338 | +€32,138 | +110.1% |
| Current portion of amounts payable after more than one year | 42 | - | €11,810 | +€11,810 | |
| Trade debts | 44 | €2,513 | €14,637 | +€12,124 | +482.5% |
| Suppliers | 440/4 | €2,513 | €14,637 | +€12,124 | +482.5% |
| Taxes, remuneration and social security | 45 | €26,687 | €34,890 | +€8,203 | +30.7% |
| Taxes | 450/3 | €23,791 | €32,712 | +€8,921 | +37.5% |
| Remuneration and social security | 454/9 | €2,896 | €2,178 | -€718 | -24.8% |
| Remuneration, social security and pensions | 62 | €8,531 | €2,686 | -€5,846 | -68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,383 | €10,159 | +€3,776 | +59.2% |
| Other operating charges | 640/8 | €2,064 | €2,377 | +€314 | +15.2% |
| Gross operating margin | 9900 | €95,276 | €55,230 | -€40,046 | -42.0% |
| Operating profit (loss) | 9901 | €78,299 | €40,008 | -€38,290 | -48.9% |
| Financial income | 75/76B | €3,957 | €8,671 | +€4,714 | +119.1% |
| Recurring financial income | 75 | €3,957 | €8,671 | +€4,714 | +119.1% |
| Financial charges | 65/66B | €261 | €972 | +€711 | +272.2% |
| Recurring financial charges | 65 | €261 | €972 | +€711 | +272.2% |
| Profit (loss) for the period before taxes | 9903 | €81,995 | €47,708 | -€34,287 | -41.8% |
| Income taxes | 67/77 | €17,818 | €14,503 | -€3,314 | -18.6% |
| Profit (loss) for the period | 9904 | €64,177 | €33,204 | -€30,973 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,177 | €33,204 | -€30,973 | -48.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.