C.A.T. IMMO: 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.
C.A.T. IMMO
Largest movements
- Tangible fixed assets -€12,338
down €12,338 (-17.4%), from €71,060 to €58,722
of which Land and buildings: -€11,275
- Cash -€6,891
down €6,891 (-99.5%), from €6,926 to €35
mainly Net result for the year (-€31,974) and Tax, wage and social debts (-€17,349)
- Receivables within one year -€4,093
down €4,093 (-29.7%), from €13,784 to €9,691
of which Other amounts receivable: -€5,263
- Other debts +€34,090
up €34,090 (+257%), from €13,264 to €47,353
- Profit (loss) carried forward -€31,974
down €31,974 (-1,041%), from -€3,071 to -€35,045
- Tax, wage and social debts -€17,349
down €17,349 (-96.5%), from €17,975 to €626
- Current portion of long-term debt -€3,793
down €3,793 (-55.8%), from €6,799 to €3,006
- Debts after one year -€3,006
down €3,006 (-24.6%), from €12,237 to €9,231
- Gross operating margin -€3,728
down €3,728 (-33.3%), from -€11,186 to -€14,914
- Depreciation -€3,641
down €3,641 (-22.8%), from €15,979 to €12,338
- Other operating charges -€1,418
down €1,418 (-31.4%), from €4,519 to €3,101
- Financial income -€1,159
no longer reported in 2025 (was €1,159)
of which Non-recurring financial income: -€1,158
- Financial charges +€333
up €333 (+25.9%), from €1,289 to €1,622
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 | €107,519 | €83,934 | -€23,586 | -21.9% |
| Fixed assets | 21/28 | €71,060 | €58,722 | -€12,338 | -17.4% |
| Tangible fixed assets | 22/27 | €71,060 | €58,722 | -€12,338 | -17.4% |
| Land and buildings | 22 | €69,177 | €57,903 | -€11,275 | -16.3% |
| Plant, machinery and equipment | 23 | €1,883 | €820 | -€1,063 | -56.5% |
| Current assets | 29/58 | €36,459 | €25,211 | -€11,248 | -30.9% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Contracts in progress | 37 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,784 | €9,691 | -€4,093 | -29.7% |
| Trade receivables | 40 | €8,521 | €9,691 | +€1,170 | +13.7% |
| Other amounts receivable | 41 | €5,263 | - | -€5,263 | |
| Cash at bank and in hand | 54/58 | €6,926 | €35 | -€6,891 | -99.5% |
| Deferred charges and accrued income | 490/1 | €749 | €486 | -€263 | -35.2% |
| Total equity and liabilities | 10/49 | €107,519 | €83,934 | -€23,586 | -21.9% |
| Equity | 10/15 | €55,569 | €23,595 | -€31,974 | -57.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,048 | €40,048 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €38,189 | €38,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,071 | -€35,045 | -€31,974 | -1,041% |
| Amounts payable | 17/49 | €51,950 | €60,338 | +€8,389 | +16.1% |
| Amounts payable after more than one year | 17 | €12,237 | €9,231 | -€3,006 | -24.6% |
| Financial debts | 170/4 | €12,237 | €9,231 | -€3,006 | -24.6% |
| Amounts payable within one year | 42/48 | €39,713 | €51,107 | +€11,395 | +28.7% |
| Current portion of amounts payable after more than one year | 42 | €6,799 | €3,006 | -€3,793 | -55.8% |
| Financial debts | 43 | €400 | €80 | -€320 | -80.1% |
| Credit institutions | 430/8 | €400 | €80 | -€320 | -80.1% |
| Trade debts | 44 | €1,275 | €42 | -€1,233 | -96.7% |
| Suppliers | 440/4 | €1,275 | €42 | -€1,233 | -96.7% |
| Taxes, remuneration and social security | 45 | €17,975 | €626 | -€17,349 | -96.5% |
| Taxes | 450/3 | €17,975 | €626 | -€17,349 | -96.5% |
| Other amounts payable | 47/48 | €13,264 | €47,353 | +€34,090 | +257% |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,979 | €12,338 | -€3,641 | -22.8% |
| Other operating charges | 640/8 | €4,519 | €3,101 | -€1,418 | -31.4% |
| Gross operating margin | 9900 | -€11,186 | -€14,914 | -€3,728 | -33.3% |
| Operating profit (loss) | 9901 | -€31,683 | -€30,352 | +€1,331 | +4.2% |
| Financial income | 75/76B | €1,159 | - | -€1,159 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Non-recurring financial income | 76B | €1,158 | - | -€1,158 | |
| Financial charges | 65/66B | €1,289 | €1,622 | +€333 | +25.9% |
| Recurring financial charges | 65 | €1,289 | €1,622 | +€333 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,812 | -€31,974 | -€162 | -0.5% |
| Profit (loss) for the period | 9904 | -€31,812 | -€31,974 | -€162 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,812 | -€31,974 | -€162 | -0.5% |
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 17 October 2026 via checked.be.