cataleya: 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.
cataleya
Largest movements
- Cash +€22,286
up €22,286 (+165%), from €13,524 to €35,811
mainly Net result for the year (+€31,194) and Tax, wage and social debts (+€3,056)
- Deferred charges and accrued income +€1,752
up €1,752, from €0 to €1,752
- Receivables within one year +€1,171
up €1,171 (+8.7%), from €13,425 to €14,596
of which Other amounts receivable: +€689
- Profit (loss) carried forward +€22,049
up €22,049, from -€22,049 to €0
- Reserves +€7,645
up €7,645 (+2,180%), from €351 to €7,995
- Other debts -€5,082
down €5,082 (-100%), from €5,082 to €0
- Tax, wage and social debts +€3,056
up €3,056 (+28.5%), from €10,723 to €13,779
of which Taxes: +€3,056
- Accrued charges and deferred income -€1,500
down €1,500 (-21.4%), from €7,000 to €5,500
- Gross operating margin -€22,984
down €22,984 (-19.8%), from €116,308 to €93,324
- Other operating charges -€8,987
down €8,987 (-49.8%), from €18,035 to €9,048
- Taxes -€2,899
down €2,899 (-63.1%), from €4,593 to €1,694
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 | €26,949 | €52,159 | +€25,210 | +93.5% |
| Current assets | 29/58 | €26,949 | €52,159 | +€25,210 | +93.5% |
| Amounts receivable within one year | 40/41 | €13,425 | €14,596 | +€1,171 | +8.7% |
| Trade receivables | 40 | €8,860 | €9,342 | +€482 | +5.4% |
| Other amounts receivable | 41 | €4,565 | €5,255 | +€689 | +15.1% |
| Cash at bank and in hand | 54/58 | €13,524 | €35,811 | +€22,286 | +165% |
| Deferred charges and accrued income | 490/1 | €0 | €1,752 | +€1,752 | |
| Total equity and liabilities | 10/49 | €26,949 | €52,159 | +€25,210 | +93.5% |
| Equity | 10/15 | -€15,499 | €14,195 | +€29,694 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €351 | €7,995 | +€7,645 | +2,180% |
| Distributable reserves | 133 | €351 | €7,995 | +€7,645 | +2,180% |
| Profit (loss) carried forward | 14 | -€22,049 | €0 | +€22,049 | |
| Amounts payable | 17/49 | €42,448 | €37,964 | -€4,484 | -10.6% |
| Amounts payable within one year | 42/48 | €35,448 | €32,464 | -€2,984 | -8.4% |
| Trade debts | 44 | €19,643 | €18,685 | -€958 | -4.9% |
| Suppliers | 440/4 | €19,643 | €18,685 | -€958 | -4.9% |
| Taxes, remuneration and social security | 45 | €10,723 | €13,779 | +€3,056 | +28.5% |
| Taxes | 450/3 | €10,723 | €13,779 | +€3,056 | +28.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,082 | €0 | -€5,082 | -100% |
| Accrued charges and deferred income | 492/3 | €7,000 | €5,500 | -€1,500 | -21.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €49,133 | €48,187 | -€946 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €18,035 | €9,048 | -€8,987 | -49.8% |
| Non-recurring operating charges | 66A | €0 | €1,013 | +€1,013 | |
| Gross operating margin | 9900 | €116,308 | €93,324 | -€22,984 | -19.8% |
| Operating profit (loss) | 9901 | €49,140 | €35,076 | -€14,064 | -28.6% |
| Financial income | 75/76B | €368 | €49 | -€320 | -86.8% |
| Recurring financial income | 75 | €368 | €49 | -€320 | -86.8% |
| Financial charges | 65/66B | €2,630 | €2,237 | -€394 | -15.0% |
| Recurring financial charges | 65 | €2,630 | €2,237 | -€394 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €46,878 | €32,888 | -€13,990 | -29.8% |
| Income taxes | 67/77 | €4,593 | €1,694 | -€2,899 | -63.1% |
| Profit (loss) for the period | 9904 | €42,285 | €31,194 | -€11,091 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,285 | €31,194 | -€11,091 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.