KATT: 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.
KATT
Largest movements
- Tangible fixed assets -€28,953
down €28,953 (-5.3%), from €550,093 to €521,140
of which Land and buildings: -€21,545
- Cash -€12,087
down €12,087 (-62.1%), from €19,448 to €7,362
mainly Debts after one year (-€41,017) and Other debts (-€10,000)
- Debts after one year -€41,017
down €41,017 (-10.2%), from €401,215 to €360,198
- Profit (loss) carried forward +€14,331
up €14,331 (+37.7%), from -€37,980 to -€23,649
- Other debts -€10,000
down €10,000 (-8.6%), from €116,046 to €106,046
- Accrued charges and deferred income -€6,050
no longer reported in 2025 (was €6,050)
- Gross operating margin -€4,874
down €4,874 (-6.9%), from €70,288 to €65,413
- Financial charges -€1,561
down €1,561 (-8.7%), from €17,839 to €16,278
- Depreciation +€1,054
up €1,054 (+3.2%), from €33,350 to €34,404
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.
Derived cash bridge
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 | €569,541 | €528,502 | -€41,040 | -7.2% |
| Fixed assets | 21/28 | €550,093 | €521,140 | -€28,953 | -5.3% |
| Tangible fixed assets | 22/27 | €550,093 | €521,140 | -€28,953 | -5.3% |
| Land and buildings | 22 | €489,212 | €467,667 | -€21,545 | -4.4% |
| Other tangible fixed assets | 26 | €60,881 | €53,474 | -€7,407 | -12.2% |
| Current assets | 29/58 | €19,448 | €7,362 | -€12,087 | -62.1% |
| Cash at bank and in hand | 54/58 | €19,448 | €7,362 | -€12,087 | -62.1% |
| Total equity and liabilities | 10/49 | €569,541 | €528,502 | -€41,040 | -7.2% |
| Equity | 10/15 | €7,020 | €21,352 | +€14,331 | +204% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Contributions outside capital | 11 | €45,000 | €45,000 | = | 0.0% |
| Other | 1109/19 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,980 | -€23,649 | +€14,331 | +37.7% |
| Amounts payable | 17/49 | €562,521 | €507,150 | -€55,371 | -9.8% |
| Amounts payable after more than one year | 17 | €401,215 | €360,198 | -€41,017 | -10.2% |
| Financial debts | 170/4 | €401,215 | €360,198 | -€41,017 | -10.2% |
| Amounts payable within one year | 42/48 | €155,256 | €146,952 | -€8,304 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €39,210 | €40,660 | +€1,449 | +3.7% |
| Trade debts | 44 | - | €247 | +€247 | |
| Suppliers | 440/4 | - | €247 | +€247 | |
| Other amounts payable | 47/48 | €116,046 | €106,046 | -€10,000 | -8.6% |
| Accrued charges and deferred income | 492/3 | €6,050 | - | -€6,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,350 | €34,404 | +€1,054 | +3.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €70,288 | €65,413 | -€4,874 | -6.9% |
| Operating profit (loss) | 9901 | €36,550 | €30,609 | -€5,941 | -16.3% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €17,839 | €16,278 | -€1,561 | -8.7% |
| Recurring financial charges | 65 | €17,839 | €16,278 | -€1,561 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €18,801 | €14,331 | -€4,470 | -23.8% |
| Profit (loss) for the period | 9904 | €18,801 | €14,331 | -€4,470 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,801 | €14,331 | -€4,470 | -23.8% |
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 17 October 2026 via checked.be.