KATT: what changed
KATT
Largest movements
- Tangible fixed assets -€28,953
down €28,953 (-5.3%), from €550,093 to €521,140
of which Land and buildings: -€21,545
- Cash -€12,087
down €12,087 (-62.1%), from €19,448 to €7,362
mainly Debts after one year (-€41,017) and Other debts (-€10,000)
- Debts after one year -€41,017
down €41,017 (-10.2%), from €401,215 to €360,198
- Profit (loss) carried forward +€14,331
up €14,331 (+37.7%), from -€37,980 to -€23,649
- Other debts -€10,000
down €10,000 (-8.6%), from €116,046 to €106,046
- Accrued charges and deferred income -€6,050
no longer reported in 2025 (was €6,050)
- Gross operating margin -€4,874
down €4,874 (-6.9%), from €70,288 to €65,413
- Financial charges -€1,561
down €1,561 (-8.7%), from €17,839 to €16,278
- Depreciation +€1,054
up €1,054 (+3.2%), from €33,350 to €34,404
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €569,541 | €528,502 | -€41,040 | -7.2% |
| Fixed assets | 21/28 | €550,093 | €521,140 | -€28,953 | -5.3% |
| Tangible fixed assets | 22/27 | €550,093 | €521,140 | -€28,953 | -5.3% |
| Land and buildings | 22 | €489,212 | €467,667 | -€21,545 | -4.4% |
| Other tangible fixed assets | 26 | €60,881 | €53,474 | -€7,407 | -12.2% |
| Current assets | 29/58 | €19,448 | €7,362 | -€12,087 | -62.1% |
| Cash at bank and in hand | 54/58 | €19,448 | €7,362 | -€12,087 | -62.1% |
| Total equity and liabilities | 10/49 | €569,541 | €528,502 | -€41,040 | -7.2% |
| Equity | 10/15 | €7,020 | €21,352 | +€14,331 | +204% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Contributions outside capital | 11 | €45,000 | €45,000 | = | 0.0% |
| Other | 1109/19 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,980 | -€23,649 | +€14,331 | +37.7% |
| Amounts payable | 17/49 | €562,521 | €507,150 | -€55,371 | -9.8% |
| Amounts payable after more than one year | 17 | €401,215 | €360,198 | -€41,017 | -10.2% |
| Financial debts | 170/4 | €401,215 | €360,198 | -€41,017 | -10.2% |
| Amounts payable within one year | 42/48 | €155,256 | €146,952 | -€8,304 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €39,210 | €40,660 | +€1,449 | +3.7% |
| Trade debts | 44 | - | €247 | +€247 | |
| Suppliers | 440/4 | - | €247 | +€247 | |
| Other amounts payable | 47/48 | €116,046 | €106,046 | -€10,000 | -8.6% |
| Accrued charges and deferred income | 492/3 | €6,050 | - | -€6,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,350 | €34,404 | +€1,054 | +3.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €70,288 | €65,413 | -€4,874 | -6.9% |
| Operating profit (loss) | 9901 | €36,550 | €30,609 | -€5,941 | -16.3% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €17,839 | €16,278 | -€1,561 | -8.7% |
| Recurring financial charges | 65 | €17,839 | €16,278 | -€1,561 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €18,801 | €14,331 | -€4,470 | -23.8% |
| Profit (loss) for the period | 9904 | €18,801 | €14,331 | -€4,470 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,801 | €14,331 | -€4,470 | -23.8% |
Next steps
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 7 November 2026 via checked.be.