CATA ELEC CONSTRUCTIONS: 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 ELEC CONSTRUCTIONS
Largest movements
- Receivables within one year +€57,972
up €57,972 (+13.5%), from €429,060 to €487,033
of which Other amounts receivable: +€47,773
- Reserves +€40,000
up €40,000 (+11.5%), from €346,494 to €386,494
of which Distributable reserves: +€40,000
- Trade debts +€17,087
up €17,087 (+70.9%), from €24,108 to €41,194
- Profit (loss) carried forward +€12,306
up €12,306 (+26.0%), from €47,413 to €59,720
- Tax, wage and social debts -€9,882
down €9,882 (-37.8%), from €26,122 to €16,240
- Gross operating margin -€51,744
down €51,744 (-39.9%), from €129,682 to €77,938
- Taxes -€9,846
down €9,846 (-28.1%), from €35,027 to €25,181
- Write-downs -€3,050
no longer reported in 2024 (was €3,050)
- Financial income +€2,735
new in 2024: €2,735
- Financial charges -€1,907
down €1,907 (-68.3%), from €2,791 to €883
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 | €462,728 | €522,239 | +€59,511 | +12.9% |
| Fixed assets | 21/28 | €293 | €2,833 | +€2,540 | +865.6% |
| Tangible fixed assets | 22/27 | €293 | €2,833 | +€2,540 | +865.6% |
| Plant, machinery and equipment | 23 | €293 | €90 | -€203 | -69.3% |
| Furniture and vehicles | 24 | - | €2,743 | +€2,743 | |
| Current assets | 29/58 | €462,435 | €519,406 | +€56,971 | +12.3% |
| Amounts receivable within one year | 40/41 | €429,060 | €487,033 | +€57,972 | +13.5% |
| Trade receivables | 40 | €90,518 | €100,718 | +€10,200 | +11.3% |
| Other amounts receivable | 41 | €338,542 | €386,315 | +€47,773 | +14.1% |
| Cash at bank and in hand | 54/58 | €30,033 | €30,786 | +€752 | +2.5% |
| Deferred charges and accrued income | 490/1 | €3,342 | €1,588 | -€1,754 | -52.5% |
| Total equity and liabilities | 10/49 | €462,728 | €522,239 | +€59,511 | +12.9% |
| Equity | 10/15 | €412,499 | €464,805 | +€52,306 | +12.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €346,494 | €386,494 | +€40,000 | +11.5% |
| Non-distributable reserves | 130/1 | €1,744 | €1,744 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,744 | €1,744 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €326,000 | €366,000 | +€40,000 | +12.3% |
| Profit (loss) carried forward | 14 | €47,413 | €59,720 | +€12,306 | +26.0% |
| Amounts payable | 17/49 | €50,230 | €57,434 | +€7,205 | +14.3% |
| Amounts payable within one year | 42/48 | €50,230 | €57,434 | +€7,205 | +14.3% |
| Trade debts | 44 | €24,108 | €41,194 | +€17,087 | +70.9% |
| Suppliers | 440/4 | €24,108 | €41,194 | +€17,087 | +70.9% |
| Taxes, remuneration and social security | 45 | €26,122 | €16,240 | -€9,882 | -37.8% |
| Taxes | 450/3 | €26,122 | €16,240 | -€9,882 | -37.8% |
| Remuneration, social security and pensions | 62 | €93 | - | -€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,702 | €338 | -€1,364 | -80.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,050 | - | -€3,050 | |
| Other operating charges | 640/8 | €2,374 | €1,964 | -€410 | -17.3% |
| Gross operating margin | 9900 | €129,682 | €77,938 | -€51,744 | -39.9% |
| Operating profit (loss) | 9901 | €122,462 | €75,636 | -€46,827 | -38.2% |
| Financial income | 75/76B | - | €2,735 | +€2,735 | |
| Recurring financial income | 75 | - | €2,735 | +€2,735 | |
| Financial charges | 65/66B | €2,791 | €883 | -€1,907 | -68.3% |
| Recurring financial charges | 65 | €2,791 | €883 | -€1,907 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €119,672 | €77,487 | -€42,184 | -35.3% |
| Income taxes | 67/77 | €35,027 | €25,181 | -€9,846 | -28.1% |
| Profit (loss) for the period | 9904 | €84,644 | €52,306 | -€32,338 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,644 | €52,306 | -€32,338 | -38.2% |
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 4 October 2026 via checked.be.