KATTIL: 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.
KATTIL
Largest movements
- Receivables within one year -€87,710
down €87,710 (-43.0%), from €204,191 to €116,481
of which Other amounts receivable: -€87,195
- Tangible fixed assets +€13,117
up €13,117 (+130.6%), from €10,042 to €23,159
of which Furniture and vehicles: +€12,849
- Cash -€5,154
down €5,154 (-60.9%), from €8,456 to €3,302
mainly Contributions, distributions and other (-€118,090) and Investment in fixed assets (net) (-€20,278)
- Reserves -€86,393
down €86,393 (-42.4%), from €203,711 to €117,318
of which Distributable reserves: -€86,393
- Tax, wage and social debts +€9,191
up €9,191 (+76.1%), from €12,078 to €21,269
- Trade debts -€3,378
down €3,378 (-67.8%), from €4,981 to €1,603
- Gross operating margin +€30,868
up €30,868 (+133.3%), from €23,158 to €54,026
- Taxes +€7,943
up €7,943 (+59.8%), from €13,277 to €21,220
- Financial income -€3,025
down €3,025 (-27.4%), from €11,022 to €7,997
- Depreciation +€2,759
up €2,759 (+62.7%), from €4,402 to €7,162
- Other operating charges -€633
down €633 (-40.7%), from €1,558 to €924
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 | €227,215 | €146,635 | -€80,580 | -35.5% |
| Fixed assets | 21/28 | €10,992 | €24,108 | +€13,117 | +119.3% |
| Tangible fixed assets | 22/27 | €10,042 | €23,159 | +€13,117 | +130.6% |
| Plant, machinery and equipment | 23 | €2,376 | €2,121 | -€255 | -10.7% |
| Furniture and vehicles | 24 | €5,442 | €18,291 | +€12,849 | +236.1% |
| Other tangible fixed assets | 26 | €2,225 | €2,747 | +€522 | +23.5% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €216,224 | €122,527 | -€93,697 | -43.3% |
| Amounts receivable within one year | 40/41 | €204,191 | €116,481 | -€87,710 | -43.0% |
| Trade receivables | 40 | €12,407 | €11,892 | -€515 | -4.1% |
| Other amounts receivable | 41 | €191,784 | €104,589 | -€87,195 | -45.5% |
| Current investments | 50/53 | €72 | €54 | -€18 | -25.1% |
| Cash at bank and in hand | 54/58 | €8,456 | €3,302 | -€5,154 | -60.9% |
| Deferred charges and accrued income | 490/1 | €3,505 | €2,690 | -€815 | -23.3% |
| Total equity and liabilities | 10/49 | €227,215 | €146,635 | -€80,580 | -35.5% |
| Equity | 10/15 | €210,156 | €123,763 | -€86,393 | -41.1% |
| Contributions | 10/11 | €6,445 | €6,445 | = | 0.0% |
| Reserves | 13 | €203,711 | €117,318 | -€86,393 | -42.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €203,711 | €117,318 | -€86,393 | -42.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,060 | €22,873 | +€5,813 | +34.1% |
| Amounts payable within one year | 42/48 | €17,060 | €22,873 | +€5,813 | +34.1% |
| Trade debts | 44 | €4,981 | €1,603 | -€3,378 | -67.8% |
| Suppliers | 440/4 | €4,981 | €1,603 | -€3,378 | -67.8% |
| Taxes, remuneration and social security | 45 | €12,078 | €21,269 | +€9,191 | +76.1% |
| Taxes | 450/3 | €12,078 | €21,269 | +€9,191 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,402 | €7,162 | +€2,759 | +62.7% |
| Other operating charges | 640/8 | €1,558 | €924 | -€633 | -40.7% |
| Gross operating margin | 9900 | €23,158 | €54,026 | +€30,868 | +133.3% |
| Operating profit (loss) | 9901 | €17,198 | €45,940 | +€28,742 | +167.1% |
| Financial income | 75/76B | €11,022 | €7,997 | -€3,025 | -27.4% |
| Recurring financial income | 75 | €11,022 | €7,997 | -€3,025 | -27.4% |
| Financial charges | 65/66B | €1,175 | €1,020 | -€155 | -13.2% |
| Recurring financial charges | 65 | €1,175 | €1,020 | -€155 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €27,045 | €52,917 | +€25,872 | +95.7% |
| Income taxes | 67/77 | €13,277 | €21,220 | +€7,943 | +59.8% |
| Profit (loss) for the period | 9904 | €13,768 | €31,697 | +€17,929 | +130.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,768 | €31,697 | +€17,929 | +130.2% |
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 4 October 2026 via checked.be.