Katsup Consult: 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.
Katsup Consult
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Cash +€138,507
up €138,507 (+767.7%), from €18,041 to €156,548
mainly Current investments (+€150,000) and Receivables within one year (+€9,103)
- Receivables within one year -€9,103
down €9,103 (-98.7%), from €9,218 to €115
of which Other amounts receivable: -€9,103
- Profit (loss) carried forward -€18,447
down €18,447 (-59.0%), from €31,266 to €12,819
- Tax, wage and social debts -€2,792
down €2,792 (-100.0%), from €2,792 to €0
of which Remuneration and social security: -€2,792
- Gross operating margin -€24,335
down €24,335, from €4,820 to -€19,515
- Financial income +€2,266
up €2,266 (+2832800.0%), from €0 to €2,266
- Taxes +€1,620
up €1,620, from -€1,620 to €0
- Depreciation +€441
up €441 (+281.5%), from €156 to €597
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 | €178,893 | €157,701 | -€21,192 | -11.8% |
| Fixed assets | 21/28 | €1,635 | €1,038 | -€597 | -36.5% |
| Tangible fixed assets | 22/27 | €1,635 | €1,038 | -€597 | -36.5% |
| Furniture and vehicles | 24 | €1,635 | €1,038 | -€597 | -36.5% |
| Current assets | 29/58 | €177,259 | €156,664 | -€20,595 | -11.6% |
| Amounts receivable within one year | 40/41 | €9,218 | €115 | -€9,103 | -98.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,218 | €115 | -€9,103 | -98.7% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,041 | €156,548 | +€138,507 | +767.7% |
| Total equity and liabilities | 10/49 | €178,893 | €157,701 | -€21,192 | -11.8% |
| Equity | 10/15 | €175,331 | €156,884 | -€18,447 | -10.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,665 | €131,665 | = | 0.0% |
| Distributable reserves | 133 | €131,665 | €131,665 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,266 | €12,819 | -€18,447 | -59.0% |
| Amounts payable | 17/49 | €3,562 | €817 | -€2,745 | -77.1% |
| Amounts payable within one year | 42/48 | €3,549 | €804 | -€2,745 | -77.3% |
| Trade debts | 44 | €554 | €804 | +€250 | +45.1% |
| Suppliers | 440/4 | €554 | €804 | +€250 | +45.1% |
| Taxes, remuneration and social security | 45 | €2,792 | €0 | -€2,792 | -100.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,792 | €0 | -€2,792 | -100.0% |
| Other amounts payable | 47/48 | €203 | €0 | -€203 | -100.0% |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156 | €597 | +€441 | +281.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,820 | -€19,515 | -€24,335 | |
| Operating profit (loss) | 9901 | €4,276 | -€20,512 | -€24,788 | |
| Financial income | 75/76B | €0 | €2,266 | +€2,266 | +2832800.0% |
| Recurring financial income | 75 | €0 | €2,266 | +€2,266 | +2832800.0% |
| Financial charges | 65/66B | €374 | €202 | -€172 | -46.0% |
| Recurring financial charges | 65 | €374 | €202 | -€172 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €3,903 | -€18,447 | -€22,350 | |
| Income taxes | 67/77 | -€1,620 | €0 | +€1,620 | |
| Profit (loss) for the period | 9904 | €5,523 | -€18,447 | -€23,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,523 | -€18,447 | -€23,970 |
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 3 October 2026 via checked.be.