CASA CATERINA: 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.
CASA CATERINA
Largest movements
- Receivables within one year -€14,296
down €14,296 (-51.1%), from €27,959 to €13,663
of which Other amounts receivable: -€8,087
- Tangible fixed assets -€11,271
no longer reported in 2024 (was €11,271)
of which Other tangible fixed assets: -€7,704
- Profit (loss) carried forward -€12,853
down €12,853 (-108%), from -€11,948 to -€24,801
- Short-term financial debts -€11,999
down €11,999 (-64.7%), from €18,534 to €6,535
- Accrued charges and deferred income +€1,000
up €1,000 (+83.3%), from €1,200 to €2,200
- Tax, wage and social debts -€910
no longer reported in 2024 (was €910)
- Trade debts -€805
down €805 (-24.9%), from €3,235 to €2,430
- Other operating charges +€10,742
up €10,742 (+2,031%), from €529 to €11,271
- Depreciation -€5,718
no longer reported in 2024 (was €5,718)
- Gross operating margin +€1,605
up €1,605, from -€1,195 to €410
- Financial income +€443
new in 2024: €443
- Financial charges -€128
down €128 (-5.0%), from €2,563 to €2,435
of which Financial charges: -€191
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 | €39,391 | €13,824 | -€25,567 | -64.9% |
| Fixed assets | 21/28 | €11,432 | €161 | -€11,271 | -98.6% |
| Tangible fixed assets | 22/27 | €11,271 | - | -€11,271 | |
| Furniture and vehicles | 24 | €3,567 | - | -€3,567 | |
| Other tangible fixed assets | 26 | €7,704 | - | -€7,704 | |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €27,959 | €13,663 | -€14,296 | -51.1% |
| Amounts receivable within one year | 40/41 | €27,959 | €13,663 | -€14,296 | -51.1% |
| Trade receivables | 40 | €6,209 | - | -€6,209 | |
| Other amounts receivable | 41 | €21,750 | €13,663 | -€8,087 | -37.2% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €39,391 | €13,824 | -€25,567 | -64.9% |
| Equity | 10/15 | €15,512 | €2,659 | -€12,853 | -82.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Distributable reserves | 133 | €8,860 | €8,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,948 | -€24,801 | -€12,853 | -108% |
| Amounts payable | 17/49 | €23,879 | €11,165 | -€12,714 | -53.2% |
| Amounts payable within one year | 42/48 | €22,679 | €8,965 | -€13,714 | -60.5% |
| Financial debts | 43 | €18,534 | €6,535 | -€11,999 | -64.7% |
| Credit institutions | 430/8 | €18,534 | €6,535 | -€11,999 | -64.7% |
| Trade debts | 44 | €3,235 | €2,430 | -€805 | -24.9% |
| Suppliers | 440/4 | €3,235 | €2,430 | -€805 | -24.9% |
| Taxes, remuneration and social security | 45 | €910 | - | -€910 | |
| Taxes | 450/3 | €910 | - | -€910 | |
| Accrued charges and deferred income | 492/3 | €1,200 | €2,200 | +€1,000 | +83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,718 | - | -€5,718 | |
| Other operating charges | 640/8 | €529 | €11,271 | +€10,742 | +2,031% |
| Gross operating margin | 9900 | -€1,195 | €410 | +€1,605 | |
| Operating profit (loss) | 9901 | -€7,442 | -€10,861 | -€3,419 | -45.9% |
| Financial income | 75/76B | - | €443 | +€443 | |
| Recurring financial income | 75 | - | €443 | +€443 | |
| Financial charges | 65/66B | €2,563 | €2,435 | -€128 | -5.0% |
| Recurring financial charges | 65 | €2,563 | €2,372 | -€191 | -7.5% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | -€10,005 | -€12,853 | -€2,848 | -28.5% |
| Profit (loss) for the period | 9904 | -€10,005 | -€12,853 | -€2,848 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,005 | -€12,853 | -€2,848 | -28.5% |
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 31 October 2026 via checked.be.