CATALIN CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year +€32,582
up €32,582 (+483%), from €6,741 to €39,324
of which Other amounts receivable: +€22,874
- Cash -€25,159
no longer reported in 2025 (was €25,159)
mainly Receivables within one year (-€32,582) and Investment in fixed assets (net) (-€19,886)
- Tangible fixed assets +€18,305
new in 2025: €18,305
- Current investments +€14,099
new in 2025: €14,099
- Deferred charges and accrued income +€2,661
new in 2025: €2,661
- Profit (loss) carried forward +€28,911
up €28,911 (+327%), from €8,847 to €37,758
- Debts after one year +€10,618
new in 2025: €10,618
- Tax, wage and social debts +€5,973
up €5,973 (+270%), from €2,212 to €8,184
- Current portion of long-term debt +€5,488
new in 2025: €5,488
- Trade debts -€4,866
down €4,866 (-28.3%), from €17,207 to €12,341
- Gross operating margin +€30,776
up €30,776 (+278%), from €11,059 to €41,835
- Taxes +€5,973
up €5,973 (+270%), from €2,212 to €8,184
- Staff costs +€2,190
new in 2025: €2,190
- Depreciation +€1,581
new in 2025: €1,581
- Other operating charges +€741
new in 2025: €741
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 | €31,901 | €74,389 | +€42,488 | +133% |
| Fixed assets | 21/28 | - | €18,305 | +€18,305 | |
| Tangible fixed assets | 22/27 | - | €18,305 | +€18,305 | |
| Furniture and vehicles | 24 | - | €18,305 | +€18,305 | |
| Current assets | 29/58 | €31,901 | €56,084 | +€24,183 | +75.8% |
| Amounts receivable within one year | 40/41 | €6,741 | €39,324 | +€32,582 | +483% |
| Trade receivables | 40 | €6,032 | €15,740 | +€9,708 | +161% |
| Other amounts receivable | 41 | €710 | €23,584 | +€22,874 | +3,224% |
| Current investments | 50/53 | - | €14,099 | +€14,099 | |
| Cash at bank and in hand | 54/58 | €25,159 | - | -€25,159 | |
| Deferred charges and accrued income | 490/1 | - | €2,661 | +€2,661 | |
| Total equity and liabilities | 10/49 | €31,901 | €74,389 | +€42,488 | +133% |
| Equity | 10/15 | €8,847 | €37,758 | +€28,911 | +327% |
| Profit (loss) carried forward | 14 | €8,847 | €37,758 | +€28,911 | +327% |
| Amounts payable | 17/49 | €23,054 | €36,631 | +€13,577 | +58.9% |
| Amounts payable after more than one year | 17 | - | €10,618 | +€10,618 | |
| Financial debts | 170/4 | - | €10,618 | +€10,618 | |
| Amounts payable within one year | 42/48 | €23,054 | €26,013 | +€2,959 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,488 | +€5,488 | |
| Trade debts | 44 | €17,207 | €12,341 | -€4,866 | -28.3% |
| Suppliers | 440/4 | €17,207 | €12,341 | -€4,866 | -28.3% |
| Taxes, remuneration and social security | 45 | €2,212 | €8,184 | +€5,973 | +270% |
| Taxes | 450/3 | €2,212 | €8,184 | +€5,973 | +270% |
| Other amounts payable | 47/48 | €3,635 | - | -€3,635 | |
| Remuneration, social security and pensions | 62 | - | €2,190 | +€2,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,581 | +€1,581 | |
| Other operating charges | 640/8 | - | €741 | +€741 | |
| Gross operating margin | 9900 | €11,059 | €41,835 | +€30,776 | +278% |
| Operating profit (loss) | 9901 | €11,059 | €37,323 | +€26,264 | +237% |
| Financial charges | 65/66B | - | €227 | +€227 | |
| Recurring financial charges | 65 | - | €227 | +€227 | |
| Profit (loss) for the period before taxes | 9903 | €11,059 | €37,095 | +€26,037 | +235% |
| Income taxes | 67/77 | €2,212 | €8,184 | +€5,973 | +270% |
| Profit (loss) for the period | 9904 | €8,847 | €28,911 | +€20,064 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €8,847 | €28,911 | +€20,064 | +227% |
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 13 October 2026 via checked.be.