CAT CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€19,565
up €19,565 (+68.2%), from €28,671 to €48,236
of which Trade receivables: +€22,530
- Tangible fixed assets -€3,899
down €3,899 (-4.4%), from €88,202 to €84,303
of which Land and buildings: -€5,303
- Cash -€3,626
down €3,626 (-38.2%), from €9,486 to €5,860
mainly Receivables within one year (-€19,565) and Investment in fixed assets (net) (-€12,915)
- Reserves +€23,640
up €23,640 (+58.6%), from €40,355 to €63,995
- Debts after one year -€8,084
down €8,084 (-17.3%), from €46,796 to €38,711
- Other debts -€2,608
down €2,608 (-40.7%), from €6,405 to €3,797
- Gross operating margin +€21,038
up €21,038 (+62.8%), from €33,491 to €54,529
- Taxes +€4,880
up €4,880 (+90.1%), from €5,414 to €10,294
- Depreciation +€1,752
up €1,752 (+11.8%), from €14,798 to €16,550
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 | €128,580 | €139,758 | +€11,178 | +8.7% |
| Fixed assets | 21/28 | €88,300 | €84,665 | -€3,635 | -4.1% |
| Tangible fixed assets | 22/27 | €88,202 | €84,303 | -€3,899 | -4.4% |
| Land and buildings | 22 | €83,819 | €78,516 | -€5,303 | -6.3% |
| Plant, machinery and equipment | 23 | €3,435 | €3,628 | +€192 | +5.6% |
| Furniture and vehicles | 24 | €947 | €2,159 | +€1,212 | +128% |
| Financial fixed assets | 28 | €98 | €362 | +€264 | +271% |
| Current assets | 29/58 | €40,280 | €55,094 | +€14,813 | +36.8% |
| Amounts receivable within one year | 40/41 | €28,671 | €48,236 | +€19,565 | +68.2% |
| Trade receivables | 40 | €23,519 | €46,049 | +€22,530 | +95.8% |
| Other amounts receivable | 41 | €5,153 | €2,187 | -€2,965 | -57.5% |
| Cash at bank and in hand | 54/58 | €9,486 | €5,860 | -€3,626 | -38.2% |
| Deferred charges and accrued income | 490/1 | €2,123 | €997 | -€1,126 | -53.0% |
| Total equity and liabilities | 10/49 | €128,580 | €139,758 | +€11,178 | +8.7% |
| Equity | 10/15 | €46,555 | €70,195 | +€23,640 | +50.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,355 | €63,995 | +€23,640 | +58.6% |
| Distributable reserves | 133 | €40,355 | €63,995 | +€23,640 | +58.6% |
| Amounts payable | 17/49 | €82,025 | €69,563 | -€12,462 | -15.2% |
| Amounts payable after more than one year | 17 | €46,796 | €38,711 | -€8,084 | -17.3% |
| Financial debts | 170/4 | €46,796 | €38,711 | -€8,084 | -17.3% |
| Amounts payable within one year | 42/48 | €33,888 | €30,002 | -€3,887 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €7,730 | €8,084 | +€355 | +4.6% |
| Trade debts | 44 | €9,259 | €8,718 | -€542 | -5.8% |
| Suppliers | 440/4 | €9,259 | €8,718 | -€542 | -5.8% |
| Taxes, remuneration and social security | 45 | €10,495 | €9,403 | -€1,092 | -10.4% |
| Taxes | 450/3 | €4,650 | €628 | -€4,022 | -86.5% |
| Remuneration and social security | 454/9 | €5,845 | €8,775 | +€2,930 | +50.1% |
| Other amounts payable | 47/48 | €6,405 | €3,797 | -€2,608 | -40.7% |
| Accrued charges and deferred income | 492/3 | €1,341 | €850 | -€491 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,798 | €16,550 | +€1,752 | +11.8% |
| Other operating charges | 640/8 | €1,448 | €1,504 | +€55 | +3.8% |
| Gross operating margin | 9900 | €33,491 | €54,529 | +€21,038 | +62.8% |
| Operating profit (loss) | 9901 | €17,244 | €36,475 | +€19,231 | +112% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.3% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.3% |
| Financial charges | 65/66B | €2,952 | €2,540 | -€412 | -14.0% |
| Recurring financial charges | 65 | €2,952 | €2,540 | -€412 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €14,296 | €33,934 | +€19,639 | +137% |
| Income taxes | 67/77 | €5,414 | €10,294 | +€4,880 | +90.1% |
| Profit (loss) for the period | 9904 | €8,882 | €23,640 | +€14,759 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €8,882 | €23,640 | +€14,759 | +166% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.