KATSA: 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.
KATSA
Largest movements
- Cash +€1,524
up €1,524 (+17.4%), from €8,750 to €10,274
mainly Net result for the year (+€2,961)
- Profit (loss) carried forward +€2,961
up €2,961 (+37.9%), from €7,813 to €10,774
- Trade debts -€1,437
no longer reported in 2024 (was €1,437)
- Other operating charges +€6,700
up €6,700 (+101.5%), from €6,600 to €13,300
- Staff costs -€6,000
down €6,000 (-50.0%), from €12,000 to €6,000
- Gross operating margin +€1,817
up €1,817 (+8.9%), from €20,444 to €22,261
- Purchases and services -€1,375
down €1,375 (-5.8%), from €23,784 to €22,409
- Depreciation -€650
no longer reported in 2024 (was €650)
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 | €9,250 | €10,774 | +€1,524 | +16.5% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €9,250 | €10,774 | +€1,524 | +16.5% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,750 | €10,274 | +€1,524 | +17.4% |
| Total equity and liabilities | 10/49 | €9,250 | €10,774 | +€1,524 | +16.5% |
| Equity | 10/15 | €7,813 | €10,774 | +€2,961 | +37.9% |
| Profit (loss) carried forward | 14 | €7,813 | €10,774 | +€2,961 | +37.9% |
| Amounts payable | 17/49 | €1,437 | - | -€1,437 | |
| Amounts payable within one year | 42/48 | €1,437 | - | -€1,437 | |
| Trade debts | 44 | €1,437 | - | -€1,437 | |
| Suppliers | 440/4 | €1,437 | - | -€1,437 | |
| Turnover | 70 | €44,228 | €44,670 | +€442 | +1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,784 | €22,409 | -€1,375 | -5.8% |
| Remuneration, social security and pensions | 62 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | - | -€650 | |
| Other operating charges | 640/8 | €6,600 | €13,300 | +€6,700 | +101.5% |
| Gross operating margin | 9900 | €20,444 | €22,261 | +€1,817 | +8.9% |
| Operating profit (loss) | 9901 | €1,194 | €2,961 | +€1,767 | +148.0% |
| Profit (loss) for the period before taxes | 9903 | €1,194 | €2,961 | +€1,767 | +148.0% |
| Profit (loss) for the period | 9904 | €1,194 | €2,961 | +€1,767 | +148.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,194 | €2,961 | +€1,767 | +148.0% |
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 5 October 2026 via checked.be.