CAT CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€7,801
down €7,801 (-16.7%), from €46,843 to €39,043
of which Other amounts receivable: -€6,197
- Cash +€6,221
up €6,221 (+48.6%), from €12,799 to €19,020
mainly Receivables within one year (+€7,801) and Depreciation (+€3,746)
- Tangible fixed assets -€3,746
down €3,746 (-22.2%), from €16,856 to €13,110
- Debts after one year -€4,388
down €4,388 (-75.3%), from €5,831 to €1,443
- Depreciation +€1,873
up €1,873 (+100.0%), from €1,873 to €3,746
- Financial charges -€1,120
down €1,120 (-60.7%), from €1,846 to €726
- Other operating charges -€336
down €336 (-91.9%), from €366 to €30
- Gross operating margin +€227
up €227 (+5.2%), from €4,331 to €4,558
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,498 | €71,173 | -€5,325 | -7.0% |
| Fixed assets | 21/28 | €16,856 | €13,110 | -€3,746 | -22.2% |
| Tangible fixed assets | 22/27 | €16,856 | €13,110 | -€3,746 | -22.2% |
| Furniture and vehicles | 24 | €16,856 | €13,110 | -€3,746 | -22.2% |
| Current assets | 29/58 | €59,643 | €58,063 | -€1,580 | -2.6% |
| Amounts receivable within one year | 40/41 | €46,843 | €39,043 | -€7,801 | -16.7% |
| Trade receivables | 40 | €11,978 | €10,374 | -€1,604 | -13.4% |
| Other amounts receivable | 41 | €34,865 | €28,669 | -€6,197 | -17.8% |
| Cash at bank and in hand | 54/58 | €12,799 | €19,020 | +€6,221 | +48.6% |
| Total equity and liabilities | 10/49 | €76,498 | €71,173 | -€5,325 | -7.0% |
| Equity | 10/15 | €61,623 | €61,651 | +€27 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,563 | €53,591 | +€27 | +0.1% |
| Amounts payable | 17/49 | €14,875 | €9,522 | -€5,353 | -36.0% |
| Amounts payable after more than one year | 17 | €5,831 | €1,443 | -€4,388 | -75.3% |
| Financial debts | 170/4 | €5,831 | €1,443 | -€4,388 | -75.3% |
| Amounts payable within one year | 42/48 | €9,044 | €8,080 | -€964 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €4,051 | €4,051 | = | 0.0% |
| Trade debts | 44 | €718 | - | -€718 | |
| Suppliers | 440/4 | €718 | - | -€718 | |
| Taxes, remuneration and social security | 45 | €276 | €29 | -€247 | -89.5% |
| Taxes | 450/3 | €276 | €29 | -€247 | -89.5% |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,873 | €3,746 | +€1,873 | +100.0% |
| Other operating charges | 640/8 | €366 | €30 | -€336 | -91.9% |
| Gross operating margin | 9900 | €4,331 | €4,558 | +€227 | +5.2% |
| Operating profit (loss) | 9901 | €2,092 | €782 | -€1,310 | -62.6% |
| Financial charges | 65/66B | €1,846 | €726 | -€1,120 | -60.7% |
| Recurring financial charges | 65 | €1,846 | €726 | -€1,120 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €247 | €56 | -€190 | -77.2% |
| Income taxes | 67/77 | €63 | €29 | -€34 | -53.9% |
| Profit (loss) for the period | 9904 | €184 | €27 | -€157 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €184 | €27 | -€157 | -85.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.