CATALHAN: 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.
CATALHAN
Largest movements
- Tangible fixed assets -€12,232
down €12,232 (-3.9%), from €312,001 to €299,769
- Debts after one year -€10,192
down €10,192 (-8.0%), from €126,989 to €116,798
- Profit (loss) carried forward -€4,600
down €4,600 (-3.1%), from -€146,862 to -€151,462
- Gross operating margin -€4,650
down €4,650 (-24.7%), from €18,825 to €14,175
- Taxes -€960
no longer reported in 2026 (was €960)
- Other operating charges +€552
up €552 (+23.3%), from €2,371 to €2,923
- Financial charges -€251
down €251 (-6.5%), from €3,871 to €3,620
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,387 | €301,391 | -€12,996 | -4.1% |
| Fixed assets | 21/28 | €312,001 | €299,769 | -€12,232 | -3.9% |
| Tangible fixed assets | 22/27 | €312,001 | €299,769 | -€12,232 | -3.9% |
| Land and buildings | 22 | €312,001 | €299,769 | -€12,232 | -3.9% |
| Current assets | 29/58 | €2,386 | €1,622 | -€764 | -32.0% |
| Amounts receivable within one year | 40/41 | - | €16 | +€16 | |
| Trade receivables | 40 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €2,386 | €1,501 | -€885 | -37.1% |
| Deferred charges and accrued income | 490/1 | - | €104 | +€104 | |
| Total equity and liabilities | 10/49 | €314,387 | €301,391 | -€12,996 | -4.1% |
| Equity | 10/15 | -€8,862 | -€13,462 | -€4,600 | -51.9% |
| Contributions | 10/11 | €138,000 | €138,000 | = | 0.0% |
| Capital | 10 | €138,000 | €138,000 | = | 0.0% |
| Issued capital | 100 | €138,000 | €138,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,862 | -€151,462 | -€4,600 | -3.1% |
| Amounts payable | 17/49 | €323,249 | €314,853 | -€8,396 | -2.6% |
| Amounts payable after more than one year | 17 | €126,989 | €116,798 | -€10,192 | -8.0% |
| Financial debts | 170/4 | €126,989 | €116,798 | -€10,192 | -8.0% |
| Amounts payable within one year | 42/48 | €196,260 | €197,577 | +€1,318 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €9,930 | €10,192 | +€262 | +2.6% |
| Taxes, remuneration and social security | 45 | €63 | €21 | -€42 | -66.7% |
| Taxes | 450/3 | €63 | €21 | -€42 | -66.7% |
| Other amounts payable | 47/48 | €186,266 | €187,364 | +€1,098 | +0.6% |
| Accrued charges and deferred income | 492/3 | - | €478 | +€478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,232 | €12,232 | = | 0.0% |
| Other operating charges | 640/8 | €2,371 | €2,923 | +€552 | +23.3% |
| Gross operating margin | 9900 | €18,825 | €14,175 | -€4,650 | -24.7% |
| Operating profit (loss) | 9901 | €4,222 | -€980 | -€5,202 | |
| Financial charges | 65/66B | €3,871 | €3,620 | -€251 | -6.5% |
| Recurring financial charges | 65 | €3,871 | €3,620 | -€251 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €351 | -€4,600 | -€4,951 | |
| Income taxes | 67/77 | €960 | - | -€960 | |
| Profit (loss) for the period | 9904 | -€609 | -€4,600 | -€3,991 | -655.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€609 | -€4,600 | -€3,991 | -655.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.