KATTAN: what changed
KATTAN
Largest movements
- Cash +€13,781
up €13,781 (+115%), from €11,933 to €25,714
mainly Net result for the year (+€11,113) and Trade debts (+€2,475)
- Tangible fixed assets -€1,800
down €1,800 (-33.3%), from €5,400 to €3,600
- Receivables within one year +€1,550
new in 2024: €1,550
of which Other amounts receivable: +€1,550
- Profit (loss) carried forward +€11,113
up €11,113 (+90.5%), from €12,279 to €23,391
- Trade debts +€2,475
up €2,475 (+1,559%), from €159 to €2,633
- Gross operating margin -€26,624
down €26,624 (-61.4%), from €43,329 to €16,705
- Staff costs -€19,351
no longer reported in 2024 (was €19,351)
- Taxes +€635
up €635 (+20.7%), from €3,070 to €3,704
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,833 | €38,364 | +€13,530 | +54.5% |
| Fixed assets | 21/28 | €5,400 | €3,600 | -€1,800 | -33.3% |
| Tangible fixed assets | 22/27 | €5,400 | €3,600 | -€1,800 | -33.3% |
| Furniture and vehicles | 24 | €5,400 | €3,600 | -€1,800 | -33.3% |
| Current assets | 29/58 | €19,433 | €34,764 | +€15,330 | +78.9% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,550 | +€1,550 | |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €1,550 | +€1,550 | |
| Cash at bank and in hand | 54/58 | €11,933 | €25,714 | +€13,781 | +115% |
| Total equity and liabilities | 10/49 | €24,833 | €38,364 | +€13,530 | +54.5% |
| Equity | 10/15 | €15,279 | €26,391 | +€11,113 | +72.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,279 | €23,391 | +€11,113 | +90.5% |
| Amounts payable | 17/49 | €9,555 | €11,972 | +€2,418 | +25.3% |
| Amounts payable within one year | 42/48 | €9,555 | €11,972 | +€2,418 | +25.3% |
| Trade debts | 44 | €159 | €2,633 | +€2,475 | +1,559% |
| Suppliers | 440/4 | €159 | €2,633 | +€2,475 | +1,559% |
| Taxes, remuneration and social security | 45 | €9,396 | €9,339 | -€57 | -0.6% |
| Taxes | 450/3 | €6,864 | €9,339 | +€2,475 | +36.1% |
| Remuneration and social security | 454/9 | €2,532 | - | -€2,532 | |
| Remuneration, social security and pensions | 62 | €19,351 | - | -€19,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €1,800 | = | 0.0% |
| Other operating charges | 640/8 | - | €88 | +€88 | |
| Gross operating margin | 9900 | €43,329 | €16,705 | -€26,624 | -61.4% |
| Operating profit (loss) | 9901 | €22,178 | €14,817 | -€7,362 | -33.2% |
| Financial charges | 65/66B | €46 | - | -€46 | |
| Recurring financial charges | 65 | €46 | - | -€46 | |
| Profit (loss) for the period before taxes | 9903 | €22,132 | €14,817 | -€7,316 | -33.1% |
| Income taxes | 67/77 | €3,070 | €3,704 | +€635 | +20.7% |
| Profit (loss) for the period | 9904 | €19,063 | €11,113 | -€7,950 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,063 | €11,113 | -€7,950 | -41.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.