CAT RENOVATION: 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 RENOVATION
Largest movements
- Cash +€7,136
up €7,136 (+95.8%), from €7,452 to €14,588
mainly Other debts (+€31,078) and Trade debts (+€6,076)
- Tangible fixed assets -€5,532
down €5,532 (-4.7%), from €117,718 to €112,186
- Receivables within one year +€3,975
up €3,975 (+2.0%), from €194,557 to €198,533
of which Other amounts receivable: +€5,625
- Other debts +€31,078
up €31,078 (+43.6%), from €71,283 to €102,362
- Tax, wage and social debts -€17,383
down €17,383 (-36.0%), from €48,255 to €30,872
- Debts after one year -€15,705
down €15,705 (-10.6%), from €147,518 to €131,814
- Trade debts +€6,076
up €6,076 (+5.6%), from €108,753 to €114,829
- Gross operating margin +€7,110
up €7,110 (+32.6%), from €21,821 to €28,931
- Financial charges +€6,148
up €6,148 (+61.5%), from €9,995 to €16,143
- Other operating charges +€4,019
up €4,019 (+72.2%), from €5,566 to €9,585
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 | €319,727 | €325,306 | +€5,579 | +1.7% |
| Fixed assets | 21/28 | €117,718 | €112,186 | -€5,532 | -4.7% |
| Tangible fixed assets | 22/27 | €117,718 | €112,186 | -€5,532 | -4.7% |
| Land and buildings | 22 | €117,718 | €112,186 | -€5,532 | -4.7% |
| Current assets | 29/58 | €202,010 | €213,120 | +€11,111 | +5.5% |
| Amounts receivable within one year | 40/41 | €194,557 | €198,533 | +€3,975 | +2.0% |
| Trade receivables | 40 | €72,650 | €71,000 | -€1,650 | -2.3% |
| Other amounts receivable | 41 | €121,907 | €127,532 | +€5,625 | +4.6% |
| Cash at bank and in hand | 54/58 | €7,452 | €14,588 | +€7,136 | +95.8% |
| Total equity and liabilities | 10/49 | €319,727 | €325,306 | +€5,579 | +1.7% |
| Equity | 10/15 | -€71,141 | -€70,829 | +€312 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | -€91,601 | -€91,289 | +€312 | +0.3% |
| Amounts payable | 17/49 | €390,869 | €396,135 | +€5,267 | +1.3% |
| Amounts payable after more than one year | 17 | €147,518 | €131,814 | -€15,705 | -10.6% |
| Financial debts | 170/4 | €147,518 | €131,814 | -€15,705 | -10.6% |
| Amounts payable within one year | 42/48 | €243,351 | €263,768 | +€20,417 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €15,059 | €15,705 | +€646 | +4.3% |
| Trade debts | 44 | €108,753 | €114,829 | +€6,076 | +5.6% |
| Suppliers | 440/4 | €108,753 | €114,829 | +€6,076 | +5.6% |
| Taxes, remuneration and social security | 45 | €48,255 | €30,872 | -€17,383 | -36.0% |
| Taxes | 450/3 | €48,255 | €30,872 | -€17,383 | -36.0% |
| Other amounts payable | 47/48 | €71,283 | €102,362 | +€31,078 | +43.6% |
| Accrued charges and deferred income | 492/3 | - | €554 | +€554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,532 | €5,532 | = | 0.0% |
| Other operating charges | 640/8 | €5,566 | €9,585 | +€4,019 | +72.2% |
| Gross operating margin | 9900 | €21,821 | €28,931 | +€7,110 | +32.6% |
| Operating profit (loss) | 9901 | €10,723 | €13,813 | +€3,091 | +28.8% |
| Financial income | 75/76B | €2,622 | €2,642 | +€20 | +0.7% |
| Recurring financial income | 75 | €2,622 | €2,642 | +€20 | +0.7% |
| Financial charges | 65/66B | €9,995 | €16,143 | +€6,148 | +61.5% |
| Recurring financial charges | 65 | €9,995 | €16,143 | +€6,148 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €3,350 | €312 | -€3,038 | -90.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €3,350 | €312 | -€3,038 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,350 | €312 | -€3,038 | -90.7% |
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 28 October 2026 via checked.be.