KATTENBOS: 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.
KATTENBOS
Largest movements
- Cash +€123,778
up €123,778 (+30.7%), from €403,329 to €527,107
mainly Trade debts (+€62,709) and Accrued charges and deferred income (+€48,739)
- Stocks and contracts +€63,487
up €63,487 (+70.0%), from €90,736 to €154,223
- Receivables within one year -€19,519
down €19,519 (-39.6%), from €49,268 to €29,750
of which Trade receivables: -€12,797
- Tangible fixed assets -€15,222
down €15,222 (-11.3%), from €134,162 to €118,940
of which Plant, machinery and equipment: -€10,952
- Trade debts +€62,709
up €62,709 (+71.6%), from €87,629 to €150,338
- Accrued charges and deferred income +€48,739
up €48,739 (+132.1%), from €36,892 to €85,631
- Profit (loss) carried forward +€41,302
up €41,302 (+31.0%), from €133,425 to €174,727
- Debts after one year -€15,996
down €15,996 (-19.0%), from €84,052 to €68,056
- Other debts +€13,515
up €13,515 (+15.8%), from €85,566 to €99,081
- Provisions +€19,293
up €19,293 (+385.9%), from €5,000 to €24,293
- Gross operating margin +€15,152
up €15,152 (+15.1%), from €100,412 to €115,565
- Taxes -€10,534
down €10,534 (-95.0%), from €11,083 to €549
- Financial charges -€1,528
down €1,528 (-15.6%), from €9,823 to €8,295
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €683,637 | €838,092 | +€154,455 | +22.6% |
| Fixed assets | 21/28 | €140,304 | €127,012 | -€13,291 | -9.5% |
| Tangible fixed assets | 22/27 | €134,162 | €118,940 | -€15,222 | -11.3% |
| Land and buildings | 22 | €96,106 | €88,502 | -€7,604 | -7.9% |
| Plant, machinery and equipment | 23 | €37,246 | €26,295 | -€10,952 | -29.4% |
| Furniture and vehicles | 24 | €810 | €4,143 | +€3,333 | +411.5% |
| Financial fixed assets | 28 | €6,141 | €8,072 | +€1,931 | +31.4% |
| Current assets | 29/58 | €543,333 | €711,079 | +€167,746 | +30.9% |
| Stocks and contracts in progress | 3 | €90,736 | €154,223 | +€63,487 | +70.0% |
| Stocks | 30/36 | €90,736 | €154,223 | +€63,487 | +70.0% |
| Amounts receivable within one year | 40/41 | €49,268 | €29,750 | -€19,519 | -39.6% |
| Trade receivables | 40 | €38,296 | €25,499 | -€12,797 | -33.4% |
| Other amounts receivable | 41 | €10,973 | €4,251 | -€6,721 | -61.3% |
| Cash at bank and in hand | 54/58 | €403,329 | €527,107 | +€123,778 | +30.7% |
| Total equity and liabilities | 10/49 | €683,637 | €838,092 | +€154,455 | +22.6% |
| Equity | 10/15 | €290,090 | €331,392 | +€41,302 | +14.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €85,466 | €85,466 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €79,269 | €79,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,425 | €174,727 | +€41,302 | +31.0% |
| Investment grants | 15 | €9,226 | €9,226 | = | 0.0% |
| Provisions and deferred taxes | 16 | €98,000 | €102,293 | +€4,293 | +4.4% |
| Provisions for liabilities and charges | 160/5 | €98,000 | €102,293 | +€4,293 | +4.4% |
| Major repairs and maintenance | 162 | €98,000 | €102,293 | +€4,293 | +4.4% |
| Amounts payable | 17/49 | €295,546 | €404,407 | +€108,860 | +36.8% |
| Amounts payable after more than one year | 17 | €84,052 | €68,056 | -€15,996 | -19.0% |
| Financial debts | 170/4 | €84,052 | €68,056 | -€15,996 | -19.0% |
| Amounts payable within one year | 42/48 | €174,602 | €250,720 | +€76,118 | +43.6% |
| Trade debts | 44 | €87,629 | €150,338 | +€62,709 | +71.6% |
| Suppliers | 440/4 | €87,629 | €150,338 | +€62,709 | +71.6% |
| Taxes, remuneration and social security | 45 | €1,406 | €1,300 | -€107 | -7.6% |
| Taxes | 450/3 | €6 | €139 | +€132 | +2044.0% |
| Remuneration and social security | 454/9 | €1,400 | €1,161 | -€239 | -17.1% |
| Other amounts payable | 47/48 | €85,566 | €99,081 | +€13,515 | +15.8% |
| Accrued charges and deferred income | 492/3 | €36,892 | €85,631 | +€48,739 | +132.1% |
| Remuneration, social security and pensions | 62 | €18,433 | €19,388 | +€955 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,261 | €19,826 | -€435 | -2.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,000 | €24,293 | +€19,293 | +385.9% |
| Other operating charges | 640/8 | €3,606 | €3,749 | +€143 | +4.0% |
| Gross operating margin | 9900 | €100,412 | €115,565 | +€15,152 | +15.1% |
| Operating profit (loss) | 9901 | €53,112 | €48,309 | -€4,804 | -9.0% |
| Financial income | 75/76B | €1,057 | €1,837 | +€779 | +73.7% |
| Recurring financial income | 75 | €1,057 | €1,837 | +€779 | +73.7% |
| Financial charges | 65/66B | €9,823 | €8,295 | -€1,528 | -15.6% |
| Recurring financial charges | 65 | €9,823 | €8,295 | -€1,528 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €44,346 | €41,851 | -€2,496 | -5.6% |
| Income taxes | 67/77 | €11,083 | €549 | -€10,534 | -95.0% |
| Profit (loss) for the period | 9904 | €33,264 | €41,302 | +€8,038 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,264 | €41,302 | +€8,038 | +24.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.