Rijopleiding Katty: 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.
Rijopleiding Katty
Largest movements
- Tangible fixed assets -€10,007
down €10,007 (-25.3%), from €39,506 to €29,499
of which Furniture and vehicles: -€12,846
- Cash -€9,564
down €9,564 (-23.3%), from €41,117 to €31,554
mainly Contributions, distributions and other (-€25,401) and Debts after one year (-€11,188)
- Deferred charges and accrued income +€3,200
up €3,200 (+55.3%), from €5,787 to €8,987
- Receivables within one year +€2,438
up €2,438 (+3,576%), from €68 to €2,506
of which Trade receivables: +€2,406
- Reserves -€22,239
down €22,239 (-87.6%), from €25,401 to €3,162
- Debts after one year -€11,188
down €11,188 (-51.3%), from €21,809 to €10,620
- Tax, wage and social debts +€9,587
up €9,587 (+404%), from €2,373 to €11,960
of which Taxes: +€6,420
- Profit (loss) carried forward +€9,542
up €9,542, from -€9,542 to €0
- Other debts -€2,596
down €2,596 (-24.9%), from €10,421 to €7,825
- Gross operating margin +€26,372
up €26,372 (+400%), from €6,596 to €32,968
- Staff costs +€4,231
new in 2025: €4,231
- Financial charges -€394
down €394 (-24.0%), from €1,642 to €1,249
- Taxes +€368
new in 2025: €368
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 | €86,479 | €72,546 | -€13,933 | -16.1% |
| Fixed assets | 21/28 | €39,506 | €29,499 | -€10,007 | -25.3% |
| Tangible fixed assets | 22/27 | €39,506 | €29,499 | -€10,007 | -25.3% |
| Furniture and vehicles | 24 | €37,054 | €24,208 | -€12,846 | -34.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,452 | €5,291 | +€2,839 | +116% |
| Current assets | 29/58 | €46,973 | €43,047 | -€3,926 | -8.4% |
| Amounts receivable within one year | 40/41 | €68 | €2,506 | +€2,438 | +3,576% |
| Trade receivables | 40 | €50 | €2,456 | +€2,406 | +4,773% |
| Other amounts receivable | 41 | €18 | €50 | +€33 | +183% |
| Cash at bank and in hand | 54/58 | €41,117 | €31,554 | -€9,564 | -23.3% |
| Deferred charges and accrued income | 490/1 | €5,787 | €8,987 | +€3,200 | +55.3% |
| Total equity and liabilities | 10/49 | €86,479 | €72,546 | -€13,933 | -16.1% |
| Equity | 10/15 | €34,459 | €21,762 | -€12,697 | -36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,401 | €3,162 | -€22,239 | -87.6% |
| Distributable reserves | 133 | €25,401 | €3,162 | -€22,239 | -87.6% |
| Profit (loss) carried forward | 14 | -€9,542 | €0 | +€9,542 | |
| Amounts payable | 17/49 | €52,020 | €50,783 | -€1,236 | -2.4% |
| Amounts payable after more than one year | 17 | €21,809 | €10,620 | -€11,188 | -51.3% |
| Financial debts | 170/4 | €21,809 | €10,620 | -€11,188 | -51.3% |
| Amounts payable within one year | 42/48 | €29,742 | €38,757 | +€9,015 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €10,788 | €11,188 | +€400 | +3.7% |
| Trade debts | 44 | €6,159 | €7,784 | +€1,625 | +26.4% |
| Suppliers | 440/4 | €6,159 | €7,784 | +€1,625 | +26.4% |
| Taxes, remuneration and social security | 45 | €2,373 | €11,960 | +€9,587 | +404% |
| Taxes | 450/3 | €2,373 | €8,793 | +€6,420 | +271% |
| Remuneration and social security | 454/9 | €0 | €3,167 | +€3,167 | |
| Other amounts payable | 47/48 | €10,421 | €7,825 | -€2,596 | -24.9% |
| Accrued charges and deferred income | 492/3 | €469 | €1,406 | +€937 | +200% |
| Non-recurring operating income | 76A | €592 | €0 | -€592 | -100% |
| Remuneration, social security and pensions | 62 | - | €4,231 | +€4,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,217 | €13,271 | +€54 | +0.4% |
| Other operating charges | 640/8 | €1,285 | €1,186 | -€98 | -7.6% |
| Gross operating margin | 9900 | €6,596 | €32,968 | +€26,372 | +400% |
| Operating profit (loss) | 9901 | -€7,906 | €14,279 | +€22,185 | |
| Financial income | 75/76B | €6 | €42 | +€36 | +600% |
| Recurring financial income | 75 | €6 | €42 | +€36 | +600% |
| Financial charges | 65/66B | €1,642 | €1,249 | -€394 | -24.0% |
| Recurring financial charges | 65 | €1,642 | €1,249 | -€394 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,542 | €13,073 | +€22,615 | |
| Income taxes | 67/77 | - | €368 | +€368 | |
| Profit (loss) for the period | 9904 | -€9,542 | €12,705 | +€22,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,542 | €12,705 | +€22,247 |
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 29 October 2026 via checked.be.