BALCATHERINE: 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.
BALCATHERINE
Largest movements
- Tangible fixed assets -€625
down €625 (-50.0%), from €1,250 to €625
- Receivables within one year +€403
up €403 (+24.3%), from €1,654 to €2,056
- Profit (loss) carried forward -€2,868
down €2,868 (-1.9%), from -€153,824 to -€156,691
- Other debts +€2,557
up €2,557 (+1.9%), from €137,534 to €140,091
- Trade debts +€64
up €64 (+10.4%), from €617 to €681
- Financial charges -€5,221
down €5,221 (-94.6%), from €5,520 to €299
- Taxes -€4,470
down €4,470 (-94.7%), from €4,720 to €250
- Financial income -€3,404
down €3,404 (-91.8%), from €3,708 to €303
- Gross operating margin -€2,857
down €2,857, from €940 to -€1,917
- Other operating charges +€80
new in 2024: €80
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,927 | €2,681 | -€246 | -8.4% |
| Fixed assets | 21/28 | €1,250 | €625 | -€625 | -50.0% |
| Tangible fixed assets | 22/27 | €1,250 | €625 | -€625 | -50.0% |
| Other tangible fixed assets | 26 | €1,250 | €625 | -€625 | -50.0% |
| Current assets | 29/58 | €1,677 | €2,056 | +€379 | +22.6% |
| Amounts receivable within one year | 40/41 | €1,654 | €2,056 | +€403 | +24.3% |
| Other amounts receivable | 41 | €1,654 | €2,056 | +€403 | +24.3% |
| Cash at bank and in hand | 54/58 | €24 | - | -€24 | |
| Total equity and liabilities | 10/49 | €2,927 | €2,681 | -€246 | -8.4% |
| Equity | 10/15 | -€135,224 | -€138,091 | -€2,868 | -2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,824 | -€156,691 | -€2,868 | -1.9% |
| Amounts payable | 17/49 | €138,151 | €140,772 | +€2,621 | +1.9% |
| Amounts payable within one year | 42/48 | €138,151 | €140,772 | +€2,621 | +1.9% |
| Trade debts | 44 | €617 | €681 | +€64 | +10.4% |
| Suppliers | 440/4 | €617 | €681 | +€64 | +10.4% |
| Other amounts payable | 47/48 | €137,534 | €140,091 | +€2,557 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €625 | = | 0.0% |
| Other operating charges | 640/8 | - | €80 | +€80 | |
| Gross operating margin | 9900 | €940 | -€1,917 | -€2,857 | |
| Operating profit (loss) | 9901 | €315 | -€2,622 | -€2,937 | |
| Financial income | 75/76B | €3,708 | €303 | -€3,404 | -91.8% |
| Recurring financial income | 75 | €3,708 | €303 | -€3,404 | -91.8% |
| Financial charges | 65/66B | €5,520 | €299 | -€5,221 | -94.6% |
| Recurring financial charges | 65 | €5,520 | €299 | -€5,221 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,497 | -€2,618 | -€1,121 | -74.9% |
| Income taxes | 67/77 | €4,720 | €250 | -€4,470 | -94.7% |
| Profit (loss) for the period | 9904 | -€6,217 | -€2,868 | +€3,349 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,217 | -€2,868 | +€3,349 | +53.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.