KATSKAN: 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.
KATSKAN
Largest movements
- Receivables within one year -€24,481
down €24,481 (-79.8%), from €30,675 to €6,194
of which Trade receivables: -€23,262
- Cash +€12,397
up €12,397 (+22.8%), from €54,409 to €66,806
mainly Receivables within one year (+€24,481) and Debts after one year (+€11,182)
- Current investments -€2,198
down €2,198 (-88.7%), from €2,479 to €281
- Profit (loss) carried forward -€26,474
down €26,474 (-40.2%), from €65,798 to €39,324
- Other debts -€11,647
down €11,647 (-87.1%), from €13,370 to €1,724
- Debts after one year +€11,182
new in 2025: €11,182
- Accrued charges and deferred income +€10,783
new in 2025: €10,783
- Tax, wage and social debts -€7,749
down €7,749 (-84.2%), from €9,204 to €1,455
of which Taxes: -€9,204
- Gross operating margin -€16,864
down €16,864, from €16,643 to -€221
- Staff costs +€4,542
up €4,542 (+144.4%), from €3,146 to €7,688
- Depreciation -€4,413
no longer reported in 2025 (was €4,413)
- Taxes -€2,285
no longer reported in 2025 (was €2,285)
- Financial charges +€2,080
up €2,080 (+515.4%), from €404 to €2,483
of which Non-recurring financial charges: +€2,198
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 | €93,815 | €79,533 | -€14,282 | -15.2% |
| Fixed assets | 21/28 | €6,252 | €6,252 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,252 | €6,252 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,368 | €5,368 | = | 0.0% |
| Furniture and vehicles | 24 | €884 | €884 | = | 0.0% |
| Current assets | 29/58 | €87,563 | €73,281 | -€14,282 | -16.3% |
| Amounts receivable within one year | 40/41 | €30,675 | €6,194 | -€24,481 | -79.8% |
| Trade receivables | 40 | €27,790 | €4,527 | -€23,262 | -83.7% |
| Other amounts receivable | 41 | €2,885 | €1,666 | -€1,219 | -42.2% |
| Current investments | 50/53 | €2,479 | €281 | -€2,198 | -88.7% |
| Cash at bank and in hand | 54/58 | €54,409 | €66,806 | +€12,397 | +22.8% |
| Total equity and liabilities | 10/49 | €93,815 | €79,533 | -€14,282 | -15.2% |
| Equity | 10/15 | €68,798 | €42,324 | -€26,474 | -38.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,798 | €39,324 | -€26,474 | -40.2% |
| Amounts payable | 17/49 | €25,017 | €37,209 | +€12,192 | +48.7% |
| Amounts payable after more than one year | 17 | - | €11,182 | +€11,182 | |
| Financial debts | 170/4 | - | €11,182 | +€11,182 | |
| Amounts payable within one year | 42/48 | €25,017 | €15,244 | -€9,774 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,074 | +€6,074 | |
| Trade debts | 44 | €2,443 | €5,991 | +€3,548 | +145.2% |
| Suppliers | 440/4 | €2,443 | €5,991 | +€3,548 | +145.2% |
| Taxes, remuneration and social security | 45 | €9,204 | €1,455 | -€7,749 | -84.2% |
| Taxes | 450/3 | €9,204 | - | -€9,204 | |
| Remuneration and social security | 454/9 | - | €1,455 | +€1,455 | |
| Other amounts payable | 47/48 | €13,370 | €1,724 | -€11,647 | -87.1% |
| Accrued charges and deferred income | 492/3 | - | €10,783 | +€10,783 | |
| Remuneration, social security and pensions | 62 | €3,146 | €7,688 | +€4,542 | +144.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,413 | - | -€4,413 | |
| Other operating charges | 640/8 | - | €431 | +€431 | |
| Non-recurring operating charges | 66A | - | €15,652 | +€15,652 | |
| Gross operating margin | 9900 | €16,643 | -€221 | -€16,864 | |
| Operating profit (loss) | 9901 | €9,084 | -€23,992 | -€33,076 | |
| Financial income | 75/76B | €4 | €1 | -€3 | -73.4% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -73.4% |
| Financial charges | 65/66B | €404 | €2,483 | +€2,080 | +515.4% |
| Recurring financial charges | 65 | €404 | €285 | -€118 | -29.3% |
| Non-recurring financial charges | 66B | - | €2,198 | +€2,198 | |
| Profit (loss) for the period before taxes | 9903 | €8,685 | -€26,474 | -€35,159 | |
| Income taxes | 67/77 | €2,285 | - | -€2,285 | |
| Profit (loss) for the period | 9904 | €6,401 | -€26,474 | -€32,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,401 | -€26,474 | -€32,874 |
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 7 October 2026 via checked.be.