KATTARLEX: 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.
KATTARLEX
Largest movements
- Cash -€9,218
down €9,218 (-17.3%), from €53,404 to €44,186
mainly Net result for the year (-€9,588) and Tax, wage and social debts (-€8,228)
- Receivables within one year -€7,444
down €7,444 (-39.5%), from €18,857 to €11,413
of which Trade receivables: -€3,952
- Profit (loss) carried forward -€9,588
down €9,588 (-761.2%), from -€1,260 to -€10,848
- Tax, wage and social debts -€8,228
down €8,228 (-95.5%), from €8,612 to €383
- Gross operating margin -€5,025
down €5,025 (-137.4%), from -€3,658 to -€8,683
- Other operating charges +€217
up €217 (+26.9%), from €806 to €1,024
- Financial income -€191
down €191 (-26.0%), from €736 to €544
- Depreciation -€141
down €141 (-63.1%), from €224 to €83
- Financial charges -€103
down €103 (-36.0%), from €285 to €183
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 | €72,789 | €55,918 | -€16,871 | -23.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €83 | €0 | -€83 | -100.0% |
| Tangible fixed assets | 22/27 | €83 | €0 | -€83 | -100.0% |
| Plant, machinery and equipment | 23 | €83 | €0 | -€83 | -100.0% |
| Current assets | 29/58 | €72,706 | €55,918 | -€16,789 | -23.1% |
| Amounts receivable within one year | 40/41 | €18,857 | €11,413 | -€7,444 | -39.5% |
| Trade receivables | 40 | €3,952 | €0 | -€3,952 | -100.0% |
| Other amounts receivable | 41 | €14,905 | €11,413 | -€3,492 | -23.4% |
| Cash at bank and in hand | 54/58 | €53,404 | €44,186 | -€9,218 | -17.3% |
| Deferred charges and accrued income | 490/1 | €445 | €319 | -€126 | -28.3% |
| Total equity and liabilities | 10/49 | €72,789 | €55,918 | -€16,871 | -23.2% |
| Equity | 10/15 | €61,240 | €51,652 | -€9,588 | -15.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,260 | -€10,848 | -€9,588 | -761.2% |
| Amounts payable | 17/49 | €11,548 | €4,266 | -€7,283 | -63.1% |
| Amounts payable within one year | 42/48 | €11,548 | €4,266 | -€7,283 | -63.1% |
| Trade debts | 44 | €2,937 | €3,307 | +€370 | +12.6% |
| Suppliers | 440/4 | €2,937 | €3,307 | +€370 | +12.6% |
| Advances received on contracts in progress | 46 | - | €575 | +€575 | |
| Taxes, remuneration and social security | 45 | €8,612 | €383 | -€8,228 | -95.5% |
| Taxes | 450/3 | €8,612 | €383 | -€8,228 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224 | €83 | -€141 | -63.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37 | - | -€37 | |
| Other operating charges | 640/8 | €806 | €1,024 | +€217 | +26.9% |
| Gross operating margin | 9900 | -€3,658 | -€8,683 | -€5,025 | -137.4% |
| Operating profit (loss) | 9901 | -€4,725 | -€9,789 | -€5,064 | -107.2% |
| Financial income | 75/76B | €736 | €544 | -€191 | -26.0% |
| Recurring financial income | 75 | €736 | €544 | -€191 | -26.0% |
| Financial charges | 65/66B | €285 | €183 | -€103 | -36.0% |
| Recurring financial charges | 65 | €285 | €183 | -€103 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,275 | -€9,427 | -€5,152 | -120.5% |
| Income taxes | 67/77 | €196 | €161 | -€35 | -17.8% |
| Profit (loss) for the period | 9904 | -€4,471 | -€9,588 | -€5,118 | -114.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,471 | -€9,588 | -€5,118 | -114.5% |
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.