CAT: what changed
Two fiscal 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.
CAT
Largest movements
- Tangible fixed assets +€3,317
up €3,317 (+4.2%), from €78,129 to €81,446
- Trade debts +€6,869
up €6,869 (+219.9%), from €3,124 to €9,993
- Other debts -€5,329
down €5,329 (-5.3%), from €99,889 to €94,560
- Profit (loss) carried forward +€1,875
up €1,875 (+3.3%), from -€56,740 to -€54,866
- Gross operating margin +€904
up €904 (+13.0%), from €6,968 to €7,872
- Taxes +€231
up €231 (+49.1%), from €471 to €702
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,528 | €81,848 | +€3,320 | +4.2% |
| Fixed assets | 21/28 | €78,129 | €81,446 | +€3,317 | +4.2% |
| Tangible fixed assets | 22/27 | €78,129 | €81,446 | +€3,317 | +4.2% |
| Land and buildings | 22 | €78,129 | €81,446 | +€3,317 | +4.2% |
| Current assets | 29/58 | €399 | €402 | +€3 | +0.7% |
| Deferred charges and accrued income | 490/1 | €399 | €402 | +€3 | +0.7% |
| Total equity and liabilities | 10/49 | €78,528 | €81,848 | +€3,320 | +4.2% |
| Equity | 10/15 | -€25,754 | -€23,879 | +€1,875 | +7.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,740 | -€54,866 | +€1,875 | +3.3% |
| Amounts payable | 17/49 | €104,282 | €105,727 | +€1,445 | +1.4% |
| Amounts payable within one year | 42/48 | €104,282 | €105,727 | +€1,445 | +1.4% |
| Trade debts | 44 | €3,124 | €9,993 | +€6,869 | +219.9% |
| Suppliers | 440/4 | €3,124 | €9,993 | +€6,869 | +219.9% |
| Taxes, remuneration and social security | 45 | €1,269 | €1,173 | -€95 | -7.5% |
| Taxes | 450/3 | €1,269 | €1,173 | -€95 | -7.5% |
| Other amounts payable | 47/48 | €99,889 | €94,560 | -€5,329 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,116 | €3,135 | +€19 | +0.6% |
| Other operating charges | 640/8 | €2,087 | €2,159 | +€73 | +3.5% |
| Gross operating margin | 9900 | €6,968 | €7,872 | +€904 | +13.0% |
| Operating profit (loss) | 9901 | €1,765 | €2,577 | +€812 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | €1,765 | €2,577 | +€812 | +46.0% |
| Income taxes | 67/77 | €471 | €702 | +€231 | +49.1% |
| Profit (loss) for the period | 9904 | €1,294 | €1,875 | +€581 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,294 | €1,875 | +€581 | +44.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.