CATALYA: 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.
CATALYA
Largest movements
- Cash +€422,324
up €422,324 (+21025.7%), from €2,009 to €424,332
mainly Contributions, distributions and other (+€978,788)
- Receivables within one year +€238,792
up €238,792 (+163.6%), from €145,969 to €384,761
of which Other amounts receivable: +€211,309
- Intangible fixed assets +€21,678
up €21,678 (+6.7%), from €321,514 to €343,191
- Contributions +€1.0m
up €1.0m (+1238.9%), from €84,000 to €1.1m
- Profit (loss) carried forward -€99,623
down €99,623 (-384.9%), from -€25,881 to -€125,504
- Other debts -€80,273
down €80,273 (-99.1%), from €81,029 to €756
- Trade debts -€72,682
down €72,682 (-35.9%), from €202,522 to €129,840
- Investment grants -€61,883
down €61,883 (-100.0%), from €61,883 to €0
- Gross operating margin -€128,506
down €128,506, from €105,689 to -€22,818
- Financial charges +€3,912
up €3,912 (+265.2%), from €1,475 to €5,387
- Staff costs +€1,233
up €1,233 (+1.8%), from €70,206 to €71,439
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 | €469,787 | €1,157,061 | +€687,274 | +146.3% |
| Fixed assets | 21/28 | €321,514 | €343,191 | +€21,678 | +6.7% |
| Intangible fixed assets | 21 | €321,514 | €343,191 | +€21,678 | +6.7% |
| Current assets | 29/58 | €148,273 | €813,869 | +€665,596 | +448.9% |
| Amounts receivable within one year | 40/41 | €145,969 | €384,761 | +€238,792 | +163.6% |
| Trade receivables | 40 | €14,599 | €42,082 | +€27,483 | +188.3% |
| Other amounts receivable | 41 | €131,370 | €342,679 | +€211,309 | +160.8% |
| Cash at bank and in hand | 54/58 | €2,009 | €424,332 | +€422,324 | +21025.7% |
| Deferred charges and accrued income | 490/1 | €295 | €4,776 | +€4,481 | +1517.0% |
| Total equity and liabilities | 10/49 | €469,787 | €1,157,061 | +€687,274 | +146.3% |
| Equity | 10/15 | €120,002 | €999,167 | +€879,165 | +732.6% |
| Contributions | 10/11 | €84,000 | €1,124,671 | +€1.0m | +1238.9% |
| Profit (loss) carried forward | 14 | -€25,881 | -€125,504 | -€99,623 | -384.9% |
| Investment grants | 15 | €61,883 | €0 | -€61,883 | -100.0% |
| Amounts payable | 17/49 | €349,785 | €157,894 | -€191,891 | -54.9% |
| Amounts payable after more than one year | 17 | €9,128 | €0 | -€9,128 | -100.0% |
| Financial debts | 170/4 | €9,128 | €0 | -€9,128 | -100.0% |
| Amounts payable within one year | 42/48 | €340,657 | €157,894 | -€182,763 | -53.7% |
| Current portion of amounts payable after more than one year | 42 | €28,675 | €6,982 | -€21,694 | -75.7% |
| Trade debts | 44 | €202,522 | €129,840 | -€72,682 | -35.9% |
| Suppliers | 440/4 | €202,522 | €129,840 | -€72,682 | -35.9% |
| Taxes, remuneration and social security | 45 | €28,431 | €20,317 | -€8,114 | -28.5% |
| Taxes | 450/3 | €3,229 | €2,852 | -€376 | -11.7% |
| Remuneration and social security | 454/9 | €25,202 | €17,465 | -€7,738 | -30.7% |
| Other amounts payable | 47/48 | €81,029 | €756 | -€80,273 | -99.1% |
| Non-recurring operating income | 76A | €11,146 | €1,942 | -€9,204 | -82.6% |
| Remuneration, social security and pensions | 62 | €70,206 | €71,439 | +€1,233 | +1.8% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100.0% |
| Gross operating margin | 9900 | €105,689 | -€22,818 | -€128,506 | |
| Operating profit (loss) | 9901 | €35,095 | -€94,257 | -€129,352 | |
| Financial income | 75/76B | €226 | €119 | -€106 | -47.1% |
| Recurring financial income | 75 | €226 | €119 | -€106 | -47.1% |
| Financial charges | 65/66B | €1,475 | €5,387 | +€3,912 | +265.2% |
| Recurring financial charges | 65 | €1,475 | €5,387 | +€3,912 | +265.2% |
| Profit (loss) for the period before taxes | 9903 | €33,846 | -€99,525 | -€133,371 | |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | €33,846 | -€99,623 | -€133,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,846 | -€99,623 | -€133,469 |
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.