CAT.6: 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.6
Largest movements
- Cash +€23,032
up €23,032 (+18.8%), from €122,627 to €145,659
mainly Net result for the year (+€33,468) and Depreciation (+€19,278)
- Tangible fixed assets -€17,385
down €17,385 (-15.2%), from €114,022 to €96,637
of which Land and buildings: -€9,139
- Receivables within one year -€13,275
down €13,275 (-31.9%), from €41,625 to €28,350
of which Trade receivables: -€12,598
- Current investments +€12,434
up €12,434 (+23.5%), from €53,017 to €65,451
- Advances received +€14,840
new in 2025: €14,840
- Debts after one year -€11,822
down €11,822 (-18.8%), from €62,948 to €51,126
- Reserves +€10,273
up €10,273 (+5.0%), from €206,957 to €217,231
of which Distributable reserves: +€10,273
- Tax, wage and social debts -€8,814
down €8,814 (-54.6%), from €16,149 to €7,335
of which Taxes: -€6,543
- Other debts +€5,188
up €5,188 (+23.2%), from €22,326 to €27,513
- Gross operating margin +€1,223
up €1,223 (+1.7%), from €70,979 to €72,203
- Taxes +€834
up €834 (+6.0%), from €13,800 to €14,634
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.
Cash bridge derived
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 | €338,583 | €344,518 | +€5,935 | +1.8% |
| Fixed assets | 21/28 | €114,022 | €96,637 | -€17,385 | -15.2% |
| Tangible fixed assets | 22/27 | €114,022 | €96,637 | -€17,385 | -15.2% |
| Land and buildings | 22 | €91,392 | €82,253 | -€9,139 | -10.0% |
| Plant, machinery and equipment | 23 | €7,181 | €5,044 | -€2,137 | -29.8% |
| Furniture and vehicles | 24 | €15,449 | €9,340 | -€6,109 | -39.5% |
| Current assets | 29/58 | €224,561 | €247,881 | +€23,320 | +10.4% |
| Stocks and contracts in progress | 3 | €4,753 | €4,835 | +€82 | +1.7% |
| Stocks | 30/36 | €4,753 | €4,835 | +€82 | +1.7% |
| Amounts receivable within one year | 40/41 | €41,625 | €28,350 | -€13,275 | -31.9% |
| Trade receivables | 40 | €40,305 | €27,707 | -€12,598 | -31.3% |
| Other amounts receivable | 41 | €1,320 | €643 | -€678 | -51.3% |
| Current investments | 50/53 | €53,017 | €65,451 | +€12,434 | +23.5% |
| Cash at bank and in hand | 54/58 | €122,627 | €145,659 | +€23,032 | +18.8% |
| Deferred charges and accrued income | 490/1 | €2,540 | €3,587 | +€1,047 | +41.2% |
| Total equity and liabilities | 10/49 | €338,583 | €344,518 | +€5,935 | +1.8% |
| Equity | 10/15 | €220,459 | €229,899 | +€9,440 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €206,957 | €217,231 | +€10,273 | +5.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,574 | €14,574 | = | 0.0% |
| Distributable reserves | 133 | €190,528 | €200,801 | +€10,273 | +5.4% |
| Profit (loss) carried forward | 14 | €1,101 | €268 | -€833 | -75.6% |
| Amounts payable | 17/49 | €118,124 | €114,619 | -€3,506 | -3.0% |
| Amounts payable after more than one year | 17 | €62,948 | €51,126 | -€11,822 | -18.8% |
| Financial debts | 170/4 | €62,948 | €51,126 | -€11,822 | -18.8% |
| Amounts payable within one year | 42/48 | €55,177 | €63,493 | +€8,316 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €11,252 | €11,822 | +€570 | +5.1% |
| Trade debts | 44 | €5,450 | €1,983 | -€3,467 | -63.6% |
| Suppliers | 440/4 | €5,450 | €1,983 | -€3,467 | -63.6% |
| Advances received on contracts in progress | 46 | - | €14,840 | +€14,840 | |
| Taxes, remuneration and social security | 45 | €16,149 | €7,335 | -€8,814 | -54.6% |
| Taxes | 450/3 | €13,878 | €7,335 | -€6,543 | -47.1% |
| Remuneration and social security | 454/9 | €2,271 | - | -€2,271 | |
| Other amounts payable | 47/48 | €22,326 | €27,513 | +€5,188 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,358 | €19,278 | -€80 | -0.4% |
| Other operating charges | 640/8 | €2,140 | €2,157 | +€18 | +0.8% |
| Gross operating margin | 9900 | €70,979 | €72,203 | +€1,223 | +1.7% |
| Operating profit (loss) | 9901 | €49,481 | €50,767 | +€1,286 | +2.6% |
| Financial income | 75/76B | €400 | €921 | +€521 | +130.3% |
| Recurring financial income | 75 | €400 | €921 | +€521 | +130.3% |
| Financial charges | 65/66B | €4,159 | €3,587 | -€573 | -13.8% |
| Recurring financial charges | 65 | €4,159 | €3,587 | -€573 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €45,722 | €48,102 | +€2,380 | +5.2% |
| Income taxes | 67/77 | €13,800 | €14,634 | +€834 | +6.0% |
| Profit (loss) for the period | 9904 | €31,922 | €33,468 | +€1,546 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,922 | €33,468 | +€1,546 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.