Catalyme: 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.
Catalyme
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash -€37,666
down €37,666 (-39.7%), from €94,933 to €57,266
mainly Current investments (-€40,000) and Contributions, distributions and other (-€28,000)
- Receivables within one year +€12,279
up €12,279 (+113.3%), from €10,836 to €23,115
of which Trade receivables: +€12,279
- Deferred charges and accrued income -€4,217
down €4,217 (-60.8%), from €6,937 to €2,720
- Other debts +€14,641
up €14,641 (+7516.9%), from €195 to €14,836
- Tax, wage and social debts -€2,704
down €2,704 (-19.9%), from €13,566 to €10,862
of which Taxes: -€2,921
- Trade debts -€2,629
down €2,629 (-64.3%), from €4,088 to €1,459
- Gross operating margin +€9,640
up €9,640 (+32.4%), from €29,754 to €39,393
- Taxes +€8,563
up €8,563 (+1847.7%), from €463 to €9,026
- Write-downs -€7,715
no longer reported in 2025 (was €7,715)
- Other operating charges +€802
up €802 (+213.3%), from €376 to €1,177
- Depreciation -€443
down €443 (-42.3%), from €1,048 to €605
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 | €114,377 | €124,167 | +€9,790 | +8.6% |
| Fixed assets | 21/28 | €1,671 | €1,066 | -€605 | -36.2% |
| Tangible fixed assets | 22/27 | €1,671 | €1,066 | -€605 | -36.2% |
| Plant, machinery and equipment | 23 | €1,303 | €977 | -€326 | -25.0% |
| Furniture and vehicles | 24 | €368 | €89 | -€279 | -75.8% |
| Current assets | 29/58 | €112,705 | €123,101 | +€10,395 | +9.2% |
| Amounts receivable within one year | 40/41 | €10,836 | €23,115 | +€12,279 | +113.3% |
| Trade receivables | 40 | €10,454 | €22,733 | +€12,279 | +117.5% |
| Other amounts receivable | 41 | €381 | €381 | = | 0.0% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €94,933 | €57,266 | -€37,666 | -39.7% |
| Deferred charges and accrued income | 490/1 | €6,937 | €2,720 | -€4,217 | -60.8% |
| Total equity and liabilities | 10/49 | €114,377 | €124,167 | +€9,790 | +8.6% |
| Equity | 10/15 | €96,528 | €97,010 | +€482 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,928 | €78,410 | +€482 | +0.6% |
| Non-distributable reserves | 130/1 | €1,522 | €1,522 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,522 | €1,522 | = | 0.0% |
| Distributable reserves | 133 | €76,406 | €76,888 | +€482 | +0.6% |
| Amounts payable | 17/49 | €17,849 | €27,157 | +€9,308 | +52.2% |
| Amounts payable within one year | 42/48 | €17,849 | €27,157 | +€9,308 | +52.2% |
| Trade debts | 44 | €4,088 | €1,459 | -€2,629 | -64.3% |
| Suppliers | 440/4 | €4,088 | €1,459 | -€2,629 | -64.3% |
| Taxes, remuneration and social security | 45 | €13,566 | €10,862 | -€2,704 | -19.9% |
| Taxes | 450/3 | €13,566 | €10,645 | -€2,921 | -21.5% |
| Remuneration and social security | 454/9 | - | €217 | +€217 | |
| Other amounts payable | 47/48 | €195 | €14,836 | +€14,641 | +7516.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,048 | €605 | -€443 | -42.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,715 | - | -€7,715 | |
| Other operating charges | 640/8 | €376 | €1,177 | +€802 | +213.3% |
| Gross operating margin | 9900 | €29,754 | €39,393 | +€9,640 | +32.4% |
| Operating profit (loss) | 9901 | €20,615 | €37,611 | +€16,996 | +82.4% |
| Financial income | 75/76B | €344 | €0 | -€344 | -100.0% |
| Recurring financial income | 75 | €344 | €0 | -€344 | -100.0% |
| Financial charges | 65/66B | €102 | €103 | +€1 | +1.3% |
| Recurring financial charges | 65 | €102 | €103 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €20,858 | €37,508 | +€16,651 | +79.8% |
| Income taxes | 67/77 | €463 | €9,026 | +€8,563 | +1847.7% |
| Profit (loss) for the period | 9904 | €20,394 | €28,482 | +€8,088 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,394 | €28,482 | +€8,088 | +39.7% |
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 8 October 2026 via checked.be.