Cactus Roj: 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.
Cactus Roj
Largest movements
- Stocks and contracts +€7,470
up €7,470 (+59.5%), from €12,549 to €20,018
- Cash +€6,642
up €6,642 (+128.4%), from €5,173 to €11,815
mainly Depreciation (+€19,224) and Short-term financial debts (+€8,101)
- Tangible fixed assets +€2,915
up €2,915 (+3.3%), from €88,239 to €91,154
of which Furniture and vehicles: +€5,574
- Short-term financial debts +€8,101
new in 2024: €8,101
- Current portion of long-term debt +€6,769
up €6,769 (+62.2%), from €10,883 to €17,651
- Trade debts +€3,846
up €3,846 (+41.0%), from €9,381 to €13,228
- Other debts -€3,752
down €3,752 (-89.8%), from €4,180 to €428
- Debts after one year +€2,299
up €2,299 (+4.7%), from €49,118 to €51,416
- Turnover +€362,172
new in 2024: €362,172
- Purchases and services +€266,500
new in 2024: €266,500
- Gross operating margin +€22,969
up €22,969 (+31.6%), from €72,703 to €95,672
- Depreciation +€12,538
up €12,538 (+187.5%), from €6,686 to €19,224
- Staff costs +€5,482
up €5,482 (+9.8%), from €56,222 to €61,704
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.
Cash bridge derived
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 | €111,818 | €130,470 | +€18,652 | +16.7% |
| Fixed assets | 21/28 | €88,239 | €91,154 | +€2,915 | +3.3% |
| Tangible fixed assets | 22/27 | €88,239 | €91,154 | +€2,915 | +3.3% |
| Plant, machinery and equipment | 23 | €10,831 | €8,173 | -€2,659 | -24.5% |
| Furniture and vehicles | 24 | €77,407 | €82,981 | +€5,574 | +7.2% |
| Current assets | 29/58 | €23,579 | €39,317 | +€15,737 | +66.7% |
| Stocks and contracts in progress | 3 | €12,549 | €20,018 | +€7,470 | +59.5% |
| Stocks | 30/36 | €12,549 | €20,018 | +€7,470 | +59.5% |
| Amounts receivable within one year | 40/41 | €5,858 | €6,439 | +€581 | +9.9% |
| Trade receivables | 40 | €520 | €2,000 | +€1,480 | +284.4% |
| Other amounts receivable | 41 | €5,338 | €4,439 | -€899 | -16.8% |
| Cash at bank and in hand | 54/58 | €5,173 | €11,815 | +€6,642 | +128.4% |
| Deferred charges and accrued income | 490/1 | - | €1,045 | +€1,045 | |
| Total equity and liabilities | 10/49 | €111,818 | €130,470 | +€18,652 | +16.7% |
| Equity | 10/15 | €30,633 | €30,536 | -€97 | -0.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,632 | €30,535 | -€97 | -0.3% |
| Amounts payable | 17/49 | €81,185 | €99,934 | +€18,749 | +23.1% |
| Amounts payable after more than one year | 17 | €49,118 | €51,416 | +€2,299 | +4.7% |
| Financial debts | 170/4 | €49,118 | €51,416 | +€2,299 | +4.7% |
| Amounts payable within one year | 42/48 | €32,067 | €48,518 | +€16,451 | +51.3% |
| Current portion of amounts payable after more than one year | 42 | €10,883 | €17,651 | +€6,769 | +62.2% |
| Financial debts | 43 | - | €8,101 | +€8,101 | |
| Credit institutions | 430/8 | - | €8,101 | +€8,101 | |
| Trade debts | 44 | €9,381 | €13,228 | +€3,846 | +41.0% |
| Suppliers | 440/4 | €9,381 | €13,228 | +€3,846 | +41.0% |
| Taxes, remuneration and social security | 45 | €7,624 | €9,111 | +€1,487 | +19.5% |
| Taxes | 450/3 | €1,859 | €4,009 | +€2,150 | +115.7% |
| Remuneration and social security | 454/9 | €5,765 | €5,102 | -€663 | -11.5% |
| Other amounts payable | 47/48 | €4,180 | €428 | -€3,752 | -89.8% |
| Turnover | 70 | - | €362,172 | +€362,172 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €266,500 | +€266,500 | |
| Remuneration, social security and pensions | 62 | €56,222 | €61,704 | +€5,482 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,686 | €19,224 | +€12,538 | +187.5% |
| Other operating charges | 640/8 | €1,580 | €2,546 | +€966 | +61.2% |
| Non-recurring operating charges | 66A | - | €2,313 | +€2,313 | |
| Gross operating margin | 9900 | €72,703 | €95,672 | +€22,969 | +31.6% |
| Operating profit (loss) | 9901 | €8,215 | €9,885 | +€1,669 | +20.3% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €145 | €3,394 | +€3,248 | +2233.2% |
| Recurring financial charges | 65 | €145 | €3,394 | +€3,248 | +2233.2% |
| Profit (loss) for the period before taxes | 9903 | €8,070 | €6,491 | -€1,579 | -19.6% |
| Income taxes | 67/77 | €2,359 | €6,588 | +€4,229 | +179.3% |
| Profit (loss) for the period | 9904 | €5,711 | -€97 | -€5,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,711 | -€97 | -€5,808 |
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 11 October 2026 via checked.be.