CATA CONSTRUCT: what changed
Two fiscal 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.
CATA CONSTRUCT
Largest movements
- Receivables within one year +€13,693
up €13,693 (+41.5%), from €33,031 to €46,724
of which Trade receivables: +€13,705
- Cash +€4,984
up €4,984 (+135.5%), from €3,678 to €8,661
mainly Net result for the year (+€11,968) and Other debts (+€4,765)
- Tangible fixed assets +€883
new in 2024: €883
- Profit (loss) carried forward +€11,968
up €11,968 (+90.4%), from €13,241 to €25,208
- Other debts +€4,765
new in 2024: €4,765
- Tax, wage and social debts +€3,032
up €3,032 (+67.3%), from €4,505 to €7,537
- Purchases and services +€29,175
up €29,175 (+25.0%), from €116,580 to €145,755
- Turnover +€26,965
up €26,965 (+20.0%), from €134,496 to €161,461
- Gross operating margin -€2,210
down €2,210 (-12.3%), from €17,916 to €15,706
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,708 | €56,268 | +€19,560 | +53.3% |
| Fixed assets | 21/28 | - | €883 | +€883 | |
| Tangible fixed assets | 22/27 | - | €883 | +€883 | |
| Furniture and vehicles | 24 | - | €883 | +€883 | |
| Current assets | 29/58 | €36,708 | €55,385 | +€18,677 | +50.9% |
| Amounts receivable within one year | 40/41 | €33,031 | €46,724 | +€13,693 | +41.5% |
| Trade receivables | 40 | €31,963 | €45,668 | +€13,705 | +42.9% |
| Other amounts receivable | 41 | €1,068 | €1,056 | -€11 | -1.1% |
| Cash at bank and in hand | 54/58 | €3,678 | €8,661 | +€4,984 | +135.5% |
| Total equity and liabilities | 10/49 | €36,708 | €56,268 | +€19,560 | +53.3% |
| Equity | 10/15 | €13,741 | €25,708 | +€11,968 | +87.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,241 | €25,208 | +€11,968 | +90.4% |
| Amounts payable | 17/49 | €22,967 | €30,560 | +€7,593 | +33.1% |
| Amounts payable within one year | 42/48 | €22,967 | €30,560 | +€7,593 | +33.1% |
| Trade debts | 44 | €18,462 | €18,257 | -€205 | -1.1% |
| Suppliers | 440/4 | €8,656 | €18,257 | +€9,601 | +110.9% |
| Bills of exchange payable | 441 | €9,806 | - | -€9,806 | |
| Taxes, remuneration and social security | 45 | €4,505 | €7,537 | +€3,032 | +67.3% |
| Taxes | 450/3 | €4,505 | €7,537 | +€3,032 | +67.3% |
| Other amounts payable | 47/48 | - | €4,765 | +€4,765 | |
| Turnover | 70 | €134,496 | €161,461 | +€26,965 | +20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €116,580 | €145,755 | +€29,175 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €442 | +€442 | |
| Other operating charges | 640/8 | €40 | €16 | -€25 | -61.0% |
| Gross operating margin | 9900 | €17,916 | €15,706 | -€2,210 | -12.3% |
| Operating profit (loss) | 9901 | €17,876 | €15,249 | -€2,627 | -14.7% |
| Financial charges | 65/66B | €130 | €249 | +€119 | +91.4% |
| Recurring financial charges | 65 | €130 | €249 | +€119 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €17,746 | €15,000 | -€2,746 | -15.5% |
| Income taxes | 67/77 | €4,505 | €3,032 | -€1,473 | -32.7% |
| Profit (loss) for the period | 9904 | €13,241 | €11,968 | -€1,273 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,241 | €11,968 | -€1,273 | -9.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.