CATALIN CONSTRUCT: 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.
CATALIN CONSTRUCT
Largest movements
- Receivables within one year +€19,813
up €19,813 (+38.5%), from €51,419 to €71,232
of which Other amounts receivable: +€24,926
- Cash +€1,172
up €1,172 (+73.5%), from €1,594 to €2,766
mainly Net result for the year (+€32,881) and Tax, wage and social debts (+€7,063)
- Profit (loss) carried forward +€22,881
up €22,881 (+88.4%), from €25,888 to €48,769
- Tax, wage and social debts +€7,063
up €7,063 (+251.7%), from €2,807 to €9,869
- Trade debts -€6,959
down €6,959 (-63.7%), from €10,918 to €3,959
of which Bills of exchange payable: -€5,109
- Other debts -€2,000
down €2,000 (-16.7%), from €12,000 to €10,000
- Gross operating margin +€16,185
up €16,185 (+96.9%), from €16,696 to €32,881
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 | €53,013 | €73,997 | +€20,984 | +39.6% |
| Current assets | 29/58 | €53,013 | €73,997 | +€20,984 | +39.6% |
| Amounts receivable within one year | 40/41 | €51,419 | €71,232 | +€19,813 | +38.5% |
| Trade receivables | 40 | €10,725 | €5,613 | -€5,113 | -47.7% |
| Other amounts receivable | 41 | €40,693 | €65,619 | +€24,926 | +61.3% |
| Cash at bank and in hand | 54/58 | €1,594 | €2,766 | +€1,172 | +73.5% |
| Total equity and liabilities | 10/49 | €53,013 | €73,997 | +€20,984 | +39.6% |
| Equity | 10/15 | €27,288 | €50,169 | +€22,881 | +83.8% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,888 | €48,769 | +€22,881 | +88.4% |
| Amounts payable | 17/49 | €25,725 | €23,828 | -€1,897 | -7.4% |
| Amounts payable within one year | 42/48 | €25,725 | €23,828 | -€1,897 | -7.4% |
| Trade debts | 44 | €10,918 | €3,959 | -€6,959 | -63.7% |
| Suppliers | 440/4 | €1,850 | - | -€1,850 | |
| Bills of exchange payable | 441 | €9,068 | €3,959 | -€5,109 | -56.3% |
| Taxes, remuneration and social security | 45 | €2,807 | €9,869 | +€7,063 | +251.7% |
| Taxes | 450/3 | €2,807 | €9,869 | +€7,063 | +251.7% |
| Other amounts payable | 47/48 | €12,000 | €10,000 | -€2,000 | -16.7% |
| Gross operating margin | 9900 | €16,696 | €32,881 | +€16,185 | +96.9% |
| Operating profit (loss) | 9901 | €16,696 | €32,881 | +€16,185 | +96.9% |
| Profit (loss) for the period before taxes | 9903 | €16,696 | €32,881 | +€16,185 | +96.9% |
| Profit (loss) for the period | 9904 | €16,696 | €32,881 | +€16,185 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,696 | €32,881 | +€16,185 | +96.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.