CATALUNA: 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.
CATALUNA
Largest movements
- Tangible fixed assets -€129,443
down €129,443 (-9.9%), from €1.3m to €1.2m
of which Land and buildings: -€97,497
- Cash -€41,985
down €41,985 (-30.7%), from €136,614 to €94,629
mainly Net result for the year (-€82,911) and Debts after one year (-€75,888)
- Reserves -€82,911
down €82,911 (-46.0%), from €180,260 to €97,349
of which Distributable reserves: -€82,911
- Debts after one year -€75,888
down €75,888 (-9.3%), from €816,804 to €740,916
- Gross operating margin -€47,290
down €47,290 (-28.9%), from €163,471 to €116,180
- Financial charges +€10,138
up €10,138 (+40.4%), from €25,119 to €35,257
- Depreciation -€4,003
down €4,003 (-2.8%), from €141,989 to €137,987
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 | €1,462,970 | €1,302,907 | -€160,063 | -10.9% |
| Fixed assets | 21/28 | €1,307,241 | €1,177,798 | -€129,443 | -9.9% |
| Tangible fixed assets | 22/27 | €1,307,241 | €1,177,798 | -€129,443 | -9.9% |
| Land and buildings | 22 | €1,163,954 | €1,066,457 | -€97,497 | -8.4% |
| Furniture and vehicles | 24 | €143,287 | €108,245 | -€35,042 | -24.5% |
| Assets under construction and advance payments | 27 | - | €3,096 | +€3,096 | |
| Current assets | 29/58 | €155,729 | €125,108 | -€30,620 | -19.7% |
| Stocks and contracts in progress | 3 | - | €9,990 | +€9,990 | |
| Stocks | 30/36 | - | €9,990 | +€9,990 | |
| Amounts receivable within one year | 40/41 | €18,956 | €20,060 | +€1,105 | +5.8% |
| Trade receivables | 40 | €18,064 | €18,613 | +€549 | +3.0% |
| Other amounts receivable | 41 | €891 | €1,447 | +€555 | +62.3% |
| Cash at bank and in hand | 54/58 | €136,614 | €94,629 | -€41,985 | -30.7% |
| Deferred charges and accrued income | 490/1 | €159 | €429 | +€270 | +169.8% |
| Total equity and liabilities | 10/49 | €1,462,970 | €1,302,907 | -€160,063 | -10.9% |
| Equity | 10/15 | €195,286 | €112,376 | -€82,911 | -42.5% |
| Contributions | 10/11 | €15,026 | €15,026 | = | 0.0% |
| Reserves | 13 | €180,260 | €97,349 | -€82,911 | -46.0% |
| Tax-exempt reserves | 132 | €10,285 | €10,285 | = | 0.0% |
| Distributable reserves | 133 | €169,975 | €87,065 | -€82,911 | -48.8% |
| Amounts payable | 17/49 | €1,267,683 | €1,190,531 | -€77,153 | -6.1% |
| Amounts payable after more than one year | 17 | €816,804 | €740,916 | -€75,888 | -9.3% |
| Financial debts | 170/4 | €816,804 | €740,916 | -€75,888 | -9.3% |
| Amounts payable within one year | 42/48 | €450,879 | €449,615 | -€1,264 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €78,399 | €81,248 | +€2,850 | +3.6% |
| Trade debts | 44 | €7,909 | €6,827 | -€1,083 | -13.7% |
| Suppliers | 440/4 | €7,909 | €6,827 | -€1,083 | -13.7% |
| Taxes, remuneration and social security | 45 | €12,506 | €16,539 | +€4,034 | +32.3% |
| Taxes | 450/3 | €12,506 | €16,539 | +€4,034 | +32.3% |
| Other amounts payable | 47/48 | €352,066 | €345,000 | -€7,065 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,989 | €137,987 | -€4,003 | -2.8% |
| Other operating charges | 640/8 | €24,086 | €25,400 | +€1,314 | +5.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €163,471 | €116,180 | -€47,290 | -28.9% |
| Operating profit (loss) | 9901 | -€2,605 | -€47,206 | -€44,602 | -1712.2% |
| Financial income | 75/76B | €1 | €0 | -€0 | -90.7% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -90.7% |
| Financial charges | 65/66B | €25,119 | €35,257 | +€10,138 | +40.4% |
| Recurring financial charges | 65 | €25,119 | €35,257 | +€10,138 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,723 | -€82,463 | -€54,740 | -197.5% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €382 | €448 | +€66 | +17.2% |
| Profit (loss) for the period | 9904 | -€28,105 | -€82,911 | -€54,805 | -195.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,105 | -€82,911 | -€54,805 | -195.0% |
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 11 October 2026 via checked.be.