KATTY REMORY: 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.
KATTY REMORY
Largest movements
- Tangible fixed assets +€26,199
up €26,199 (+123%), from €21,345 to €47,544
of which Furniture and vehicles: +€31,724
- Cash -€8,742
down €8,742 (-50.5%), from €17,313 to €8,571
mainly Investment in fixed assets (net) (-€32,639) and Other debts (-€18,362)
- Receivables within one year +€784
up €784 (+6.7%), from €11,627 to €12,410
of which Trade receivables: +€498
- Trade debts +€31,307
up €31,307 (+774%), from €4,047 to €35,354
- Profit (loss) carried forward +€20,506
up €20,506 (+78.7%), from -€26,054 to -€5,548
- Other debts -€18,362
down €18,362 (-43.8%), from €41,885 to €23,523
- Tax, wage and social debts -€15,211
down €15,211 (-87.3%), from €17,414 to €2,203
- Taxes -€1,872
down €1,872 (-14.5%), from €12,876 to €11,003
- Gross operating margin +€1,446
up €1,446 (+3.8%), from €38,115 to €39,561
- Depreciation -€1,066
down €1,066 (-14.2%), from €7,506 to €6,440
- Other operating charges -€919
down €919 (-37.5%), from €2,452 to €1,533
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 | €50,284 | €68,525 | +€18,241 | +36.3% |
| Fixed assets | 21/28 | €21,345 | €47,544 | +€26,199 | +123% |
| Tangible fixed assets | 22/27 | €21,345 | €47,544 | +€26,199 | +123% |
| Land and buildings | 22 | €11,375 | €7,956 | -€3,418 | -30.1% |
| Plant, machinery and equipment | 23 | €3,245 | €2,189 | -€1,056 | -32.6% |
| Furniture and vehicles | 24 | €1,456 | €33,179 | +€31,724 | +2,179% |
| Other tangible fixed assets | 26 | €5,269 | €4,220 | -€1,050 | -19.9% |
| Current assets | 29/58 | €28,940 | €20,981 | -€7,958 | -27.5% |
| Amounts receivable within one year | 40/41 | €11,627 | €12,410 | +€784 | +6.7% |
| Trade receivables | 40 | €11,616 | €12,114 | +€498 | +4.3% |
| Other amounts receivable | 41 | €11 | €296 | +€285 | +2,706% |
| Cash at bank and in hand | 54/58 | €17,313 | €8,571 | -€8,742 | -50.5% |
| Total equity and liabilities | 10/49 | €50,284 | €68,525 | +€18,241 | +36.3% |
| Equity | 10/15 | -€13,062 | €7,445 | +€20,506 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €592 | €592 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €592 | €592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,054 | -€5,548 | +€20,506 | +78.7% |
| Amounts payable | 17/49 | €63,346 | €61,081 | -€2,266 | -3.6% |
| Amounts payable within one year | 42/48 | €63,346 | €61,081 | -€2,266 | -3.6% |
| Trade debts | 44 | €4,047 | €35,354 | +€31,307 | +774% |
| Suppliers | 440/4 | €4,047 | €35,354 | +€31,307 | +774% |
| Taxes, remuneration and social security | 45 | €17,414 | €2,203 | -€15,211 | -87.3% |
| Taxes | 450/3 | €17,414 | €2,203 | -€15,211 | -87.3% |
| Other amounts payable | 47/48 | €41,885 | €23,523 | -€18,362 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,506 | €6,440 | -€1,066 | -14.2% |
| Other operating charges | 640/8 | €2,452 | €1,533 | -€919 | -37.5% |
| Gross operating margin | 9900 | €38,115 | €39,561 | +€1,446 | +3.8% |
| Operating profit (loss) | 9901 | €28,156 | €31,588 | +€3,431 | +12.2% |
| Financial income | 75/76B | €64 | €0 | -€64 | -100% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100% |
| Financial charges | 65/66B | €43 | €78 | +€35 | +81.9% |
| Recurring financial charges | 65 | €43 | €78 | +€35 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | €28,177 | €31,510 | +€3,332 | +11.8% |
| Income taxes | 67/77 | €12,876 | €11,003 | -€1,872 | -14.5% |
| Profit (loss) for the period | 9904 | €15,302 | €20,506 | +€5,205 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,302 | €20,506 | +€5,205 | +34.0% |
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 16 October 2026 via checked.be.