CAT ARCHITECTUUR: 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.
CAT ARCHITECTUUR
Largest movements
- Receivables within one year -€50,630
down €50,630 (-76.0%), from €66,593 to €15,963
of which Other amounts receivable: -€57,755
- Tangible fixed assets -€16,043
down €16,043 (-10.0%), from €160,943 to €144,901
of which Land and buildings: -€12,836
- Cash +€2,438
up €2,438 (+125%), from €1,947 to €4,385
mainly Receivables within one year (+€50,630) and Depreciation (+€17,477)
- Contributions -€18,000
down €18,000 (-96.8%), from €18,600 to €600
- Reserves -€17,730
down €17,730 (-21.2%), from €83,598 to €65,867
of which Distributable reserves: -€18,818
- Debts after one year -€10,057
down €10,057 (-22.1%), from €45,607 to €35,551
- Trade debts -€8,599
down €8,599 (-28.3%), from €30,339 to €21,740
- Other debts -€5,691
down €5,691 (-75.9%), from €7,500 to €1,809
- Gross operating margin -€4,948
down €4,948 (-14.9%), from €33,104 to €28,156
- Financial income -€1,560
down €1,560 (-47.1%), from €3,314 to €1,754
- Financial charges -€955
down €955 (-26.6%), from €3,587 to €2,632
- Other operating charges +€742
up €742 (+25.0%), from €2,966 to €3,708
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 | €237,094 | €172,301 | -€64,793 | -27.3% |
| Fixed assets | 21/28 | €160,943 | €144,901 | -€16,043 | -10.0% |
| Tangible fixed assets | 22/27 | €160,943 | €144,901 | -€16,043 | -10.0% |
| Land and buildings | 22 | €143,470 | €130,634 | -€12,836 | -8.9% |
| Plant, machinery and equipment | 23 | €2,569 | €2,062 | -€507 | -19.7% |
| Furniture and vehicles | 24 | €14,904 | €12,204 | -€2,700 | -18.1% |
| Current assets | 29/58 | €76,151 | €27,401 | -€48,750 | -64.0% |
| Amounts receivable within one year | 40/41 | €66,593 | €15,963 | -€50,630 | -76.0% |
| Trade receivables | 40 | €605 | €7,730 | +€7,125 | +1,178% |
| Other amounts receivable | 41 | €65,988 | €8,233 | -€57,755 | -87.5% |
| Cash at bank and in hand | 54/58 | €1,947 | €4,385 | +€2,438 | +125% |
| Deferred charges and accrued income | 490/1 | €7,611 | €7,053 | -€558 | -7.3% |
| Total equity and liabilities | 10/49 | €237,094 | €172,301 | -€64,793 | -27.3% |
| Equity | 10/15 | €102,198 | €66,467 | -€35,730 | -35.0% |
| Contributions | 10/11 | €18,600 | €600 | -€18,000 | -96.8% |
| Reserves | 13 | €83,598 | €65,867 | -€17,730 | -21.2% |
| Tax-exempt reserves | 132 | €26,212 | €27,300 | +€1,088 | +4.2% |
| Distributable reserves | 133 | €57,386 | €38,567 | -€18,818 | -32.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €13,497 | €9,100 | -€4,397 | -32.6% |
| Deferred taxes | 168 | €13,497 | €9,100 | -€4,397 | -32.6% |
| Amounts payable | 17/49 | €121,400 | €96,734 | -€24,665 | -20.3% |
| Amounts payable after more than one year | 17 | €45,607 | €35,551 | -€10,057 | -22.1% |
| Financial debts | 170/4 | €45,607 | €35,551 | -€10,057 | -22.1% |
| Amounts payable within one year | 42/48 | €71,521 | €58,464 | -€13,058 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €9,903 | €10,057 | +€154 | +1.6% |
| Financial debts | 43 | €5,453 | €2,434 | -€3,019 | -55.4% |
| Credit institutions | 430/8 | €4,954 | €2,434 | -€2,521 | -50.9% |
| Other loans | 439 | €498 | €0 | -€498 | -100% |
| Trade debts | 44 | €30,339 | €21,740 | -€8,599 | -28.3% |
| Suppliers | 440/4 | €30,339 | €21,740 | -€8,599 | -28.3% |
| Taxes, remuneration and social security | 45 | €18,326 | €22,424 | +€4,098 | +22.4% |
| Taxes | 450/3 | €18,326 | €22,424 | +€4,098 | +22.4% |
| Other amounts payable | 47/48 | €7,500 | €1,809 | -€5,691 | -75.9% |
| Accrued charges and deferred income | 492/3 | €4,271 | €2,720 | -€1,551 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,614 | €17,477 | -€137 | -0.8% |
| Other operating charges | 640/8 | €2,966 | €3,708 | +€742 | +25.0% |
| Gross operating margin | 9900 | €33,104 | €28,156 | -€4,948 | -14.9% |
| Operating profit (loss) | 9901 | €12,524 | €6,971 | -€5,553 | -44.3% |
| Financial income | 75/76B | €3,314 | €1,754 | -€1,560 | -47.1% |
| Recurring financial income | 75 | €3,314 | €1,754 | -€1,560 | -47.1% |
| Financial charges | 65/66B | €3,587 | €2,632 | -€955 | -26.6% |
| Recurring financial charges | 65 | €3,587 | €2,632 | -€955 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €12,251 | €6,093 | -€6,158 | -50.3% |
| Transfer from deferred taxes | 780 | €1,125 | €827 | -€297 | -26.4% |
| Income taxes | 67/77 | €5,037 | €5,122 | +€85 | +1.7% |
| Profit (loss) for the period | 9904 | €8,338 | €1,798 | -€6,540 | -78.4% |
| Transfer from tax-exempt reserves | 789 | €2,184 | €2,482 | +€297 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,523 | €4,280 | -€6,243 | -59.3% |
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 30 October 2026 via checked.be.