KatrienKookt: 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.
KatrienKookt
Largest movements
- Tangible fixed assets -€44,034
no longer reported in 2025 (was €44,034)
- Financial fixed assets -€3,400
no longer reported in 2025 (was €3,400)
- Cash -€2,307
down €2,307 (-60.2%), from €3,832 to €1,525
mainly Net result for the year (-€57,954) and Accrued charges and deferred income (-€2,550)
- Receivables within one year -€2,008
down €2,008 (-27.2%), from €7,395 to €5,387
- Profit (loss) carried forward -€57,954
down €57,954 (-679.6%), from -€8,528 to -€66,482
- Other debts +€9,532
up €9,532 (+17.1%), from €55,715 to €65,247
- Accrued charges and deferred income -€2,550
no longer reported in 2025 (was €2,550)
- Tax, wage and social debts -€697
down €697 (-25.7%), from €2,711 to €2,014
- Trade debts -€646
down €646 (-36.3%), from €1,779 to €1,133
- Financial charges -€2,414
down €2,414 (-89.2%), from €2,706 to €292
- Other operating charges -€2,351
down €2,351 (-77.6%), from €3,032 to €680
- Gross operating margin -€1,182
down €1,182 (-67.7%), from -€1,745 to -€2,927
- Depreciation -€1,171
no longer reported in 2025 (was €1,171)
- Financial income -€86
down €86 (-68.1%), from €126 to €40
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 | €59,227 | €6,912 | -€52,315 | -88.3% |
| Fixed assets | 21/28 | €47,434 | - | -€47,434 | |
| Tangible fixed assets | 22/27 | €44,034 | - | -€44,034 | |
| Plant, machinery and equipment | 23 | €44,034 | - | -€44,034 | |
| Financial fixed assets | 28 | €3,400 | - | -€3,400 | |
| Current assets | 29/58 | €11,792 | €6,912 | -€4,881 | -41.4% |
| Amounts receivable within one year | 40/41 | €7,395 | €5,387 | -€2,008 | -27.2% |
| Trade receivables | 40 | €7,395 | €5,387 | -€2,008 | -27.2% |
| Cash at bank and in hand | 54/58 | €3,832 | €1,525 | -€2,307 | -60.2% |
| Deferred charges and accrued income | 490/1 | €565 | - | -€565 | |
| Total equity and liabilities | 10/49 | €59,227 | €6,912 | -€52,315 | -88.3% |
| Equity | 10/15 | -€3,528 | -€61,482 | -€57,954 | -1642.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,528 | -€66,482 | -€57,954 | -679.6% |
| Amounts payable | 17/49 | €62,754 | €68,393 | +€5,639 | +9.0% |
| Amounts payable within one year | 42/48 | €60,204 | €68,393 | +€8,189 | +13.6% |
| Trade debts | 44 | €1,779 | €1,133 | -€646 | -36.3% |
| Suppliers | 440/4 | €1,779 | €1,133 | -€646 | -36.3% |
| Taxes, remuneration and social security | 45 | €2,711 | €2,014 | -€697 | -25.7% |
| Taxes | 450/3 | €2,711 | €2,014 | -€697 | -25.7% |
| Other amounts payable | 47/48 | €55,715 | €65,247 | +€9,532 | +17.1% |
| Accrued charges and deferred income | 492/3 | €2,550 | - | -€2,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | - | -€1,171 | |
| Other operating charges | 640/8 | €3,032 | €680 | -€2,351 | -77.6% |
| Non-recurring operating charges | 66A | - | €54,095 | +€54,095 | |
| Gross operating margin | 9900 | -€1,745 | -€2,927 | -€1,182 | -67.7% |
| Operating profit (loss) | 9901 | -€5,948 | -€57,702 | -€51,754 | -870.1% |
| Financial income | 75/76B | €126 | €40 | -€86 | -68.1% |
| Recurring financial income | 75 | €126 | €40 | -€86 | -68.1% |
| Financial charges | 65/66B | €2,706 | €292 | -€2,414 | -89.2% |
| Recurring financial charges | 65 | €2,706 | €292 | -€2,414 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,528 | -€57,954 | -€49,426 | -579.6% |
| Profit (loss) for the period | 9904 | -€8,528 | -€57,954 | -€49,426 | -579.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,528 | -€57,954 | -€49,426 | -579.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.