CATALIS: 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.
CATALIS
Largest movements
- Cash +€84,899
up €84,899 (+232.0%), from €36,598 to €121,497
mainly Net result for the year (+€62,846) and Other debts (+€47,804)
- Deferred charges and accrued income +€40,040
up €40,040 (+163.8%), from €24,450 to €64,490
- Tangible fixed assets -€18,019
down €18,019 (-7.9%), from €229,250 to €211,230
of which Land and buildings: -€10,834
- Current investments -€15,764
down €15,764 (-2.6%), from €612,495 to €596,731
- Other debts +€47,804
up €47,804 (+2144.0%), from €2,230 to €50,034
- Trade debts +€35,343
up €35,343 (+307.0%), from €11,513 to €46,856
- Reserves +€12,846
up €12,846 (+1.7%), from €742,427 to €755,273
- Gross operating margin -€18,443
down €18,443 (-13.8%), from €133,750 to €115,307
- Financial income +€7,195
up €7,195 (+45.1%), from €15,969 to €23,165
of which Financial income: +€6,937
- Depreciation -€6,965
down €6,965 (-15.7%), from €44,474 to €37,509
- Financial charges -€6,619
down €6,619 (-65.9%), from €10,037 to €3,418
- Other operating charges -€1,442
down €1,442 (-12.7%), from €11,402 to €9,959
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.
Cash bridge derived
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 | €929,680 | €1,015,540 | +€85,860 | +9.2% |
| Fixed assets | 21/28 | €232,993 | €213,036 | -€19,957 | -8.6% |
| Intangible fixed assets | 21 | €3,618 | €1,680 | -€1,937 | -53.6% |
| Tangible fixed assets | 22/27 | €229,250 | €211,230 | -€18,019 | -7.9% |
| Land and buildings | 22 | €168,366 | €157,532 | -€10,834 | -6.4% |
| Plant, machinery and equipment | 23 | €1,778 | €2,689 | +€911 | +51.2% |
| Furniture and vehicles | 24 | €59,105 | €51,009 | -€8,096 | -13.7% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €696,687 | €802,504 | +€105,817 | +15.2% |
| Amounts receivable within one year | 40/41 | €23,145 | €19,786 | -€3,359 | -14.5% |
| Trade receivables | 40 | €23,145 | €19,786 | -€3,359 | -14.5% |
| Current investments | 50/53 | €612,495 | €596,731 | -€15,764 | -2.6% |
| Cash at bank and in hand | 54/58 | €36,598 | €121,497 | +€84,899 | +232.0% |
| Deferred charges and accrued income | 490/1 | €24,450 | €64,490 | +€40,040 | +163.8% |
| Total equity and liabilities | 10/49 | €929,680 | €1,015,540 | +€85,860 | +9.2% |
| Equity | 10/15 | €842,427 | €855,273 | +€12,846 | +1.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €742,427 | €755,273 | +€12,846 | +1.7% |
| Distributable reserves | 133 | €742,427 | €755,273 | +€12,846 | +1.7% |
| Amounts payable | 17/49 | €87,253 | €160,267 | +€73,014 | +83.7% |
| Amounts payable after more than one year | 17 | €14,367 | €9,541 | -€4,825 | -33.6% |
| Financial debts | 170/4 | €14,222 | €9,396 | -€4,825 | -33.9% |
| Advances received on contracts in progress | 176 | €145 | €145 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,886 | €150,726 | +€77,839 | +106.8% |
| Current portion of amounts payable after more than one year | 42 | €10,997 | €8,615 | -€2,381 | -21.7% |
| Trade debts | 44 | €11,513 | €46,856 | +€35,343 | +307.0% |
| Suppliers | 440/4 | €11,513 | €46,856 | +€35,343 | +307.0% |
| Advances received on contracts in progress | 46 | €34,467 | €36,438 | +€1,972 | +5.7% |
| Taxes, remuneration and social security | 45 | €13,681 | €8,783 | -€4,898 | -35.8% |
| Taxes | 450/3 | €13,681 | €8,783 | -€4,898 | -35.8% |
| Other amounts payable | 47/48 | €2,230 | €50,034 | +€47,804 | +2144.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,474 | €37,509 | -€6,965 | -15.7% |
| Other operating charges | 640/8 | €11,402 | €9,959 | -€1,442 | -12.7% |
| Gross operating margin | 9900 | €133,750 | €115,307 | -€18,443 | -13.8% |
| Operating profit (loss) | 9901 | €77,874 | €67,839 | -€10,036 | -12.9% |
| Financial income | 75/76B | €15,969 | €23,165 | +€7,195 | +45.1% |
| Recurring financial income | 75 | €15,969 | €22,906 | +€6,937 | +43.4% |
| Non-recurring financial income | 76B | - | €258 | +€258 | |
| Financial charges | 65/66B | €10,037 | €3,418 | -€6,619 | -65.9% |
| Recurring financial charges | 65 | €10,037 | €3,418 | -€6,619 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €83,807 | €87,585 | +€3,778 | +4.5% |
| Income taxes | 67/77 | €23,790 | €24,739 | +€949 | +4.0% |
| Profit (loss) for the period | 9904 | €60,017 | €62,846 | +€2,829 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,017 | €62,846 | +€2,829 | +4.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.