CAT-Solutions: 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-Solutions
Largest movements
- Receivables within one year +€506,195
up €506,195 (+63.4%), from €798,726 to €1.3m
of which Trade receivables: +€463,216
- Cash -€33,969
down €33,969 (-39.6%), from €85,734 to €51,765
mainly Receivables within one year (-€506,195) and Contributions, distributions and other (-€65,000)
- Receivables after one year -€21,062
down €21,062 (-100%), from €21,062 to €0
- Trade debts +€217,155
up €217,155 (+110%), from €197,971 to €415,126
- Short-term financial debts +€106,863
up €106,863 (+33.4%), from €319,500 to €426,363
- Other debts +€65,000
up €65,000 (+138%), from €46,987 to €111,987
- Reserves +€55,027
up €55,027 (+48.3%), from €113,847 to €168,874
of which Distributable reserves: +€55,027
- Tax, wage and social debts +€17,520
up €17,520 (+12.6%), from €138,628 to €156,148
of which Taxes: +€27,673
- Gross operating margin +€85,969
up €85,969 (+6.7%), from €1.3m to €1.4m
- Staff costs -€41,749
down €41,749 (-3.4%), from €1.2m to €1.2m
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 | €925,509 | €1,379,088 | +€453,579 | +49.0% |
| Fixed assets | 21/28 | €18,634 | €21,255 | +€2,621 | +14.1% |
| Tangible fixed assets | 22/27 | €18,634 | €21,255 | +€2,621 | +14.1% |
| Plant, machinery and equipment | 23 | €18,634 | €21,255 | +€2,621 | +14.1% |
| Current assets | 29/58 | €906,874 | €1,357,832 | +€450,958 | +49.7% |
| Amounts receivable after more than one year | 29 | €21,062 | €0 | -€21,062 | -100% |
| Other amounts receivable | 291 | €21,062 | €0 | -€21,062 | -100% |
| Amounts receivable within one year | 40/41 | €798,726 | €1,304,921 | +€506,195 | +63.4% |
| Trade receivables | 40 | €756,601 | €1,219,817 | +€463,216 | +61.2% |
| Other amounts receivable | 41 | €42,125 | €85,104 | +€42,979 | +102% |
| Cash at bank and in hand | 54/58 | €85,734 | €51,765 | -€33,969 | -39.6% |
| Deferred charges and accrued income | 490/1 | €1,353 | €1,147 | -€206 | -15.2% |
| Total equity and liabilities | 10/49 | €925,509 | €1,379,088 | +€453,579 | +49.0% |
| Equity | 10/15 | €188,847 | €243,874 | +€55,027 | +29.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €113,847 | €168,874 | +€55,027 | +48.3% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €106,347 | €161,374 | +€55,027 | +51.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €736,662 | €1,135,213 | +€398,552 | +54.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €735,162 | €1,133,713 | +€398,552 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €7,768 | €0 | -€7,768 | -100% |
| Financial debts | 43 | €319,500 | €426,363 | +€106,863 | +33.4% |
| Credit institutions | 430/8 | €319,500 | €426,363 | +€106,863 | +33.4% |
| Trade debts | 44 | €197,971 | €415,126 | +€217,155 | +110% |
| Suppliers | 440/4 | €197,971 | €415,126 | +€217,155 | +110% |
| Advances received on contracts in progress | 46 | €24,308 | €24,090 | -€218 | -0.9% |
| Taxes, remuneration and social security | 45 | €138,628 | €156,148 | +€17,520 | +12.6% |
| Taxes | 450/3 | €23,031 | €50,704 | +€27,673 | +120% |
| Remuneration and social security | 454/9 | €115,597 | €105,444 | -€10,153 | -8.8% |
| Other amounts payable | 47/48 | €46,987 | €111,987 | +€65,000 | +138% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €1,312 | +€1,312 | |
| Remuneration, social security and pensions | 62 | €1,228,413 | €1,186,665 | -€41,749 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €4,510 | +€2,828 | +168% |
| Other operating charges | 640/8 | €2,136 | €2,300 | +€164 | +7.7% |
| Gross operating margin | 9900 | €1,283,195 | €1,369,164 | +€85,969 | +6.7% |
| Operating profit (loss) | 9901 | €50,964 | €175,689 | +€124,725 | +245% |
| Financial income | 75/76B | €2,856 | €98 | -€2,758 | -96.6% |
| Recurring financial income | 75 | €2,856 | €98 | -€2,758 | -96.6% |
| Financial charges | 65/66B | €18,347 | €23,382 | +€5,035 | +27.4% |
| Recurring financial charges | 65 | €18,347 | €23,382 | +€5,035 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €35,474 | €152,405 | +€116,932 | +330% |
| Income taxes | 67/77 | €20,985 | €32,378 | +€11,393 | +54.3% |
| Profit (loss) for the period | 9904 | €14,489 | €120,027 | +€105,538 | +728% |
| Profit (loss) for the period to be appropriated | 9905 | €14,489 | €120,027 | +€105,538 | +728% |
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 17 October 2026 via checked.be.