KATU N'Co: what changed
What changed
KATU N'Co
NACE 93.299, Other amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
€1,790
2024 · -€7,349+€9,139
Equity
€14,381
2024 · €12,591+€1,790
Cash
€1,415
2024 · €455+€960
Balance sheet total
€96,336
2024 · €109,690-€13,355
Largest movements
Assets
- Tangible fixed assets -€14,824
down €14,824 (-16.8%), from €88,007 to €73,184
of which Plant, machinery and equipment: -€10,151
- Stocks and contracts +€1,279
up €1,279 (+402%), from €318 to €1,597
Equity and liabilities
- Debts after one year -€16,375
down €16,375 (-51.0%), from €32,083 to €15,708
- Other debts +€3,807
up €3,807 (+10.4%), from €36,481 to €40,288
- Trade debts -€3,398
down €3,398 (-90.8%), from €3,744 to €346
- Tax, wage and social debts +€3,225
up €3,225 (+85.5%), from €3,772 to €6,997
of which Remuneration and social security: +€3,000
- Current portion of long-term debt -€2,588
down €2,588 (-12.8%), from €20,213 to €17,625
Income statement
- Gross operating margin +€8,193
up €8,193 (+54.8%), from €14,957 to €23,151
- Depreciation -€1,736
down €1,736 (-10.5%), from €16,559 to €14,824
- Taxes +€670
up €670 (+31.2%), from €2,149 to €2,819
- Other operating charges +€418
up €418 (+35.0%), from €1,194 to €1,612
- Financial charges -€347
down €347 (-14.1%), from €2,456 to €2,109
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€7,349
Gross operating margin
+€8,193
Depreciation
+€1,736
Other operating charges
-€418
Financial income
-€49
Financial charges
+€347
Taxes
-€670
Result 2025
€1,790
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€19,779
Investment
€0
Financing
-€18,819
Cash 2024
€455
From operations (derived)
+€19,779
Net result for the year
+€1,790
Depreciation
+€14,824
Stocks and contracts
-€1,279
Receivables within one year
+€668
Deferred charges and accrued income
+€102
Trade debts
-€3,398
Tax, wage and social debts
+€3,225
Other debts
+€3,807
Accrued charges and deferred income
+€41
Financing
-€18,819
Debts after one year
-€16,375
Current portion of long-term debt
-€2,588
Short-term financial debts
+€144
Cash 2025
€1,415
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,690 | €96,336 | -€13,355 | -12.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €88,007 | €73,184 | -€14,824 | -16.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €88,007 | €73,184 | -€14,824 | -16.8% |
| Plant, machinery and equipment | 23 | €74,744 | €64,592 | -€10,151 | -13.6% |
| Furniture and vehicles | 24 | €10,860 | €6,653 | -€4,207 | -38.7% |
| Other tangible fixed assets | 26 | €2,403 | €1,938 | -€465 | -19.4% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €21,683 | €23,152 | +€1,469 | +6.8% |
| Stocks and contracts in progress | 3 | €318 | €1,597 | +€1,279 | +402% |
| Stocks | 30/36 | €318 | €1,597 | +€1,279 | +402% |
| Amounts receivable within one year | 40/41 | €20,775 | €20,106 | -€668 | -3.2% |
| Trade receivables | 40 | €20,775 | €19,505 | -€1,270 | -6.1% |
| Other amounts receivable | 41 | €0 | €601 | +€601 | |
| Cash at bank and in hand | 54/58 | €455 | €1,415 | +€960 | +211% |
| Deferred charges and accrued income | 490/1 | €135 | €34 | -€102 | -75.1% |
| Total equity and liabilities | 10/49 | €109,690 | €96,336 | -€13,355 | -12.2% |
| Equity | 10/15 | €12,591 | €14,381 | +€1,790 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,009 | -€4,219 | +€1,790 | +29.8% |
| Amounts payable | 17/49 | €97,099 | €81,955 | -€15,145 | -15.6% |
| Amounts payable after more than one year | 17 | €32,083 | €15,708 | -€16,375 | -51.0% |
| Financial debts | 170/4 | €32,083 | €15,708 | -€16,375 | -51.0% |
| Amounts payable within one year | 42/48 | €65,016 | €66,206 | +€1,189 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €20,213 | €17,625 | -€2,588 | -12.8% |
| Financial debts | 43 | €805 | €949 | +€144 | +17.9% |
| Credit institutions | 430/8 | €805 | €949 | +€144 | +17.9% |
| Trade debts | 44 | €3,744 | €346 | -€3,398 | -90.8% |
| Suppliers | 440/4 | €3,744 | €346 | -€3,398 | -90.8% |
| Taxes, remuneration and social security | 45 | €3,772 | €6,997 | +€3,225 | +85.5% |
| Taxes | 450/3 | €3,772 | €3,997 | +€225 | +6.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €36,481 | €40,288 | +€3,807 | +10.4% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,559 | €14,824 | -€1,736 | -10.5% |
| Other operating charges | 640/8 | €1,194 | €1,612 | +€418 | +35.0% |
| Gross operating margin | 9900 | €14,957 | €23,151 | +€8,193 | +54.8% |
| Operating profit (loss) | 9901 | -€2,795 | €6,715 | +€9,510 | |
| Financial income | 75/76B | €51 | €2 | -€49 | -95.2% |
| Recurring financial income | 75 | €51 | €2 | -€49 | -95.2% |
| Financial charges | 65/66B | €2,456 | €2,109 | -€347 | -14.1% |
| Recurring financial charges | 65 | €2,456 | €2,109 | -€347 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,200 | €4,609 | +€9,809 | |
| Income taxes | 67/77 | €2,149 | €2,819 | +€670 | +31.2% |
| Profit (loss) for the period | 9904 | -€7,349 | €1,790 | +€9,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,349 | €1,790 | +€9,139 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.