Katriva: 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.
What changed
Katriva
NACE 49.310, Scheduled passenger transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€353,261
2024 · €552,033-€198,772
Equity
€2.0m
2024 · €1.7m+€353,260
Cash
€114
2024 · €75+€38
Balance sheet total
€2.2m
2024 · €2.6m-€368,436
Largest movements
Assets
- Receivables within one year -€1.6m
down €1.6m (-88.5%), from €1.9m to €214,668
of which Other amounts receivable: -€1.6m
- Tangible fixed assets +€1.4m
up €1.4m (+234.6%), from €584,452 to €2.0m
of which Furniture and vehicles: +€1.4m
- Deferred charges and accrued income -€71,089
down €71,089 (-87.3%), from €81,441 to €10,352
Equity and liabilities
- Reserves +€1.8m
up €1.8m (+1534.4%), from €120,525 to €2.0m
of which Distributable reserves: +€1.8m
- Profit (loss) carried forward -€1.5m
no longer reported in 2025 (was €1.5m)
- Tax, wage and social debts -€606,735
down €606,735 (-81.7%), from €742,680 to €135,946
of which Remuneration and social security: -€331,805
- Other debts -€88,137
down €88,137 (-95.2%), from €92,602 to €4,465
Income statement
- Turnover -€1.6m
down €1.6m (-37.8%), from €4.1m to €2.6m
- Staff costs -€954,632
down €954,632 (-43.1%), from €2.2m to €1.3m
- Goods and materials -€190,510
down €190,510 (-43.5%), from €437,655 to €247,145
of which Purchases: -€202,300
- Taxes -€166,551
down €166,551 (-90.2%), from €184,712 to €18,161
- Depreciation -€150,224
down €150,224 (-45.6%), from €329,763 to €179,539
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.
Result 2024
€552,033
Turnover
-€1.6m
Other operating income
-€15,110
Goods and materials
+€190,510
Services and other goods
-€73,487
Staff costs
+€954,632
Depreciation
+€150,224
Other operating charges
+€5,166
Financial income
-€10,850
Financial charges
+€3,624
Taxes
+€166,551
Result 2025
€353,261
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.
From operations
+€1.6m
Investment
-€1.6m
Financing
-€23,755
Cash 2024
€75
From operations (derived)
+€1.6m
Net result for the year
+€353,261
Depreciation
+€179,539
Stocks and contracts
+€21,648
Receivables within one year
+€1.6m
Deferred charges and accrued income
+€71,089
Trade debts
-€15,054
Tax, wage and social debts
-€606,735
Other debts
-€88,137
Accrued charges and deferred income
+€11,984
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
-€23,755
Current portion of long-term debt
-€23,754
Contributions, distributions and other
-€1
Cash 2025
€114
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,592,077 | €2,223,641 | -€368,436 | -14.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €584,452 | €1,955,712 | +€1.4m | +234.6% |
| Tangible fixed assets | 22/27 | €584,452 | €1,955,712 | +€1.4m | +234.6% |
| Plant, machinery and equipment | 23 | €20,604 | €14,979 | -€5,625 | -27.3% |
| Furniture and vehicles | 24 | €550,439 | €1,935,383 | +€1.4m | +251.6% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €7,409 | €5,350 | -€2,058 | -27.8% |
| Assets under construction and advance payments | 27 | €6,000 | €0 | -€6,000 | -100.0% |
| Current assets | 29/58 | €2,007,625 | €267,929 | -€1.7m | -86.7% |
| Stocks and contracts in progress | 3 | €64,443 | €42,795 | -€21,648 | -33.6% |
| Stocks | 30/36 | €64,443 | €42,795 | -€21,648 | -33.6% |
| Raw materials and consumables | 30/31 | €64,443 | €42,795 | -€21,648 | -33.6% |
| Amounts receivable within one year | 40/41 | €1,861,666 | €214,668 | -€1.6m | -88.5% |
| Trade receivables | 40 | €69,267 | €69,600 | +€332 | +0.5% |
| Other amounts receivable | 41 | €1,792,399 | €145,069 | -€1.6m | -91.9% |
| Cash at bank and in hand | 54/58 | €75 | €114 | +€38 | +51.1% |
| Deferred charges and accrued income | 490/1 | €81,441 | €10,352 | -€71,089 | -87.3% |
| Total equity and liabilities | 10/49 | €2,592,077 | €2,223,641 | -€368,436 | -14.2% |
| Equity | 10/15 | €1,678,634 | €2,031,894 | +€353,260 | +21.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €120,525 | €1,969,894 | +€1.8m | +1534.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,721 | €52,721 | = | 0.0% |
| Distributable reserves | 133 | €61,603 | €1,910,973 | +€1.8m | +3002.1% |
| Profit (loss) carried forward | 14 | €1,496,109 | - | -€1.5m | |
| Amounts payable | 17/49 | €913,443 | €191,747 | -€721,696 | -79.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Leasing and similar obligations | 172 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €895,722 | €162,042 | -€733,680 | -81.9% |
| Current portion of amounts payable after more than one year | 42 | €23,754 | €0 | -€23,754 | -100.0% |
| Trade debts | 44 | €36,686 | €21,631 | -€15,054 | -41.0% |
| Suppliers | 440/4 | €36,686 | €21,631 | -€15,054 | -41.0% |
| Taxes, remuneration and social security | 45 | €742,680 | €135,946 | -€606,735 | -81.7% |
| Taxes | 450/3 | €339,861 | €64,931 | -€274,930 | -80.9% |
| Remuneration and social security | 454/9 | €402,819 | €71,014 | -€331,805 | -82.4% |
| Other amounts payable | 47/48 | €92,602 | €4,465 | -€88,137 | -95.2% |
| Accrued charges and deferred income | 492/3 | €17,721 | €29,706 | +€11,984 | +67.6% |
| Operating income | 70/76A | €4,235,286 | €2,650,143 | -€1.6m | -37.4% |
| Turnover | 70 | €4,148,479 | €2,578,446 | -€1.6m | -37.8% |
| Other operating income | 74 | €86,807 | €71,697 | -€15,110 | -17.4% |
| Operating charges | 60/66A | €3,533,094 | €2,306,049 | -€1.2m | -34.7% |
| Goods for resale, raw materials and consumables | 60 | €437,655 | €247,145 | -€190,510 | -43.5% |
| Purchases | 600/8 | €427,797 | €225,497 | -€202,300 | -47.3% |
| Change in stocks: decrease (increase) | 609 | €9,858 | €21,648 | +€11,790 | +119.6% |
| Services and other goods | 61 | €544,208 | €617,695 | +€73,487 | +13.5% |
| Remuneration, social security and pensions | 62 | €2,212,663 | €1,258,031 | -€954,632 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329,763 | €179,539 | -€150,224 | -45.6% |
| Other operating charges | 640/8 | €8,804 | €3,638 | -€5,166 | -58.7% |
| Operating profit (loss) | 9901 | €702,192 | €344,094 | -€358,098 | -51.0% |
| Financial income | 75/76B | €40,184 | €29,335 | -€10,850 | -27.0% |
| Recurring financial income | 75 | €40,184 | €29,335 | -€10,850 | -27.0% |
| Income from current assets | 751 | €40,184 | €29,335 | -€10,850 | -27.0% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €5,631 | €2,007 | -€3,624 | -64.4% |
| Recurring financial charges | 65 | €5,631 | €2,007 | -€3,624 | -64.4% |
| Debt charges | 650 | €4,322 | €820 | -€3,502 | -81.0% |
| Other financial charges | 652/9 | €1,309 | €1,186 | -€123 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €736,745 | €371,422 | -€365,324 | -49.6% |
| Income taxes | 67/77 | €184,712 | €18,161 | -€166,551 | -90.2% |
| Taxes | 670/3 | €184,712 | €18,161 | -€166,551 | -90.2% |
| Profit (loss) for the period | 9904 | €552,033 | €353,261 | -€198,772 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €552,033 | €353,261 | -€198,772 | -36.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.