KATSALON: 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.
KATSALON
Largest movements
- Receivables within one year +€27,229
up €27,229 (+288.8%), from €9,427 to €36,656
of which Trade receivables: +€28,054
- Cash +€1,525
up €1,525 (+693336.4%), from €0 to €1,526
mainly Net result for the year (+€24,432) and Other debts (+€7,272)
- Profit (loss) carried forward +€24,289
up €24,289, from -€24,289 to €0
- Other debts +€7,272
up €7,272 (+26.1%), from €27,811 to €35,083
- Trade debts -€3,806
down €3,806 (-100.0%), from €3,806 to €0
- Tax, wage and social debts +€908
new in 2025: €908
- Gross operating margin +€27,819
up €27,819, from -€2,759 to €25,060
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 | €13,528 | €42,333 | +€28,805 | +212.9% |
| Current assets | 29/58 | €13,528 | €42,333 | +€28,805 | +212.9% |
| Stocks and contracts in progress | 3 | €3,918 | €3,918 | = | 0.0% |
| Stocks | 30/36 | €3,918 | €3,918 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,427 | €36,656 | +€27,229 | +288.8% |
| Trade receivables | 40 | €8,603 | €36,656 | +€28,054 | +326.1% |
| Other amounts receivable | 41 | €825 | €0 | -€825 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €1,526 | +€1,525 | +693336.4% |
| Deferred charges and accrued income | 490/1 | €182 | €233 | +€51 | +28.1% |
| Total equity and liabilities | 10/49 | €13,528 | €42,333 | +€28,805 | +212.9% |
| Equity | 10/15 | -€18,089 | €6,343 | +€24,432 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €143 | +€143 | |
| Distributable reserves | 133 | - | €143 | +€143 | |
| Profit (loss) carried forward | 14 | -€24,289 | €0 | +€24,289 | |
| Amounts payable | 17/49 | €31,617 | €35,990 | +€4,373 | +13.8% |
| Amounts payable within one year | 42/48 | €31,617 | €35,990 | +€4,373 | +13.8% |
| Trade debts | 44 | €3,806 | €0 | -€3,806 | -100.0% |
| Suppliers | 440/4 | €3,806 | €0 | -€3,806 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €908 | +€908 | |
| Taxes | 450/3 | - | €908 | +€908 | |
| Other amounts payable | 47/48 | €27,811 | €35,083 | +€7,272 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €483 | €402 | -€81 | -16.7% |
| Gross operating margin | 9900 | -€2,759 | €25,060 | +€27,819 | |
| Operating profit (loss) | 9901 | -€3,242 | €24,658 | +€27,900 | |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €0 | €162 | +€162 | |
| Recurring financial charges | 65 | €0 | €162 | +€162 | |
| Profit (loss) for the period before taxes | 9903 | -€3,242 | €24,598 | +€27,840 | |
| Income taxes | 67/77 | - | €166 | +€166 | |
| Profit (loss) for the period | 9904 | -€3,242 | €24,432 | +€27,674 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,242 | €24,432 | +€27,674 |
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 11 October 2026 via checked.be.