KATSAND: 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.
KATSAND
Largest movements
- Tangible fixed assets -€70,750
down €70,750 (-12.3%), from €575,848 to €505,098
of which Land and buildings: -€70,750
- Deferred charges and accrued income +€46,895
up €46,895 (+19.5%), from €240,322 to €287,217
- Receivables within one year -€21,000
no longer reported in 2023 (was €21,000)
- Debts after one year -€40,350
down €40,350 (-11.2%), from €359,368 to €319,018
- Gross operating margin -€7,839
down €7,839 (-22.8%), from €34,422 to €26,583
- Depreciation -€7,328
down €7,328 (-23.5%), from €31,183 to €23,855
- Other operating charges -€556
down €556 (-35.7%), from €1,557 to €1,001
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €840,908 | €800,523 | -€40,385 | -4.8% |
| Fixed assets | 21/28 | €575,848 | €505,098 | -€70,750 | -12.3% |
| Tangible fixed assets | 22/27 | €575,848 | €505,098 | -€70,750 | -12.3% |
| Land and buildings | 22 | €385,848 | €315,098 | -€70,750 | -18.3% |
| Other tangible fixed assets | 26 | €190,000 | €190,000 | = | 0.0% |
| Current assets | 29/58 | €265,060 | €295,425 | +€30,365 | +11.5% |
| Amounts receivable within one year | 40/41 | €21,000 | - | -€21,000 | |
| Other amounts receivable | 41 | €21,000 | - | -€21,000 | |
| Cash at bank and in hand | 54/58 | €3,738 | €8,208 | +€4,470 | +120% |
| Deferred charges and accrued income | 490/1 | €240,322 | €287,217 | +€46,895 | +19.5% |
| Total equity and liabilities | 10/49 | €840,908 | €800,523 | -€40,385 | -4.8% |
| Equity | 10/15 | €479,789 | €480,674 | +€884 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €464,074 | €464,074 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,152 | €10,152 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,152 | €10,152 | = | 0.0% |
| Tax-exempt reserves | 132 | €140,438 | €140,438 | = | 0.0% |
| Distributable reserves | 133 | €313,484 | €313,484 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,315 | €4,200 | +€884 | +26.7% |
| Amounts payable | 17/49 | €361,118 | €319,849 | -€41,269 | -11.4% |
| Amounts payable after more than one year | 17 | €359,368 | €319,018 | -€40,350 | -11.2% |
| Financial debts | 170/4 | €359,368 | €319,018 | -€40,350 | -11.2% |
| Amounts payable within one year | 42/48 | - | €831 | +€831 | |
| Trade debts | 44 | - | €536 | +€536 | |
| Suppliers | 440/4 | - | €536 | +€536 | |
| Taxes, remuneration and social security | 45 | - | €295 | +€295 | |
| Taxes | 450/3 | - | €295 | +€295 | |
| Accrued charges and deferred income | 492/3 | €1,750 | - | -€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,183 | €23,855 | -€7,328 | -23.5% |
| Other operating charges | 640/8 | €1,557 | €1,001 | -€556 | -35.7% |
| Gross operating margin | 9900 | €34,422 | €26,583 | -€7,839 | -22.8% |
| Operating profit (loss) | 9901 | €1,682 | €1,726 | +€45 | +2.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €412 | €547 | +€135 | +32.7% |
| Recurring financial charges | 65 | €412 | €547 | +€135 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €1,269 | €1,179 | -€90 | -7.1% |
| Income taxes | 67/77 | - | €295 | +€295 | |
| Profit (loss) for the period | 9904 | €1,269 | €884 | -€385 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,269 | €884 | -€385 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.