CATALYST Consulting: 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.
CATALYST Consulting
Largest movements
- Cash +€32,845
up €32,845 (+438.4%), from €7,492 to €40,337
mainly Net result for the year (+€25,419) and Depreciation (+€10,405)
- Receivables within one year +€9,778
up €9,778 (+8.9%), from €109,666 to €119,444
of which Other amounts receivable: +€6,765
- Intangible fixed assets -€9,039
down €9,039 (-46.1%), from €19,594 to €10,555
- Reserves +€25,000
up €25,000 (+68.6%), from €36,446 to €61,446
of which Distributable reserves: +€25,000
- Trade debts +€8,334
up €8,334 (+27.6%), from €30,201 to €38,535
- Other debts -€5,000
no longer reported in 2024 (was €5,000)
- Tax, wage and social debts +€4,695
up €4,695 (+39.1%), from €11,998 to €16,694
- Gross operating margin +€22,270
up €22,270 (+82.6%), from €26,953 to €49,223
- Taxes +€6,728
up €6,728 (+157.7%), from €4,267 to €10,995
- Financial charges +€1,138
up €1,138 (+103.8%), from €1,097 to €2,235
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,705 | €172,153 | +€33,448 | +24.1% |
| Fixed assets | 21/28 | €21,325 | €12,372 | -€8,953 | -42.0% |
| Intangible fixed assets | 21 | €19,594 | €10,555 | -€9,039 | -46.1% |
| Tangible fixed assets | 22/27 | €1,732 | €1,817 | +€86 | +5.0% |
| Furniture and vehicles | 24 | €1,732 | €1,817 | +€86 | +5.0% |
| Current assets | 29/58 | €117,380 | €159,781 | +€42,401 | +36.1% |
| Amounts receivable within one year | 40/41 | €109,666 | €119,444 | +€9,778 | +8.9% |
| Trade receivables | 40 | €83,480 | €86,492 | +€3,013 | +3.6% |
| Other amounts receivable | 41 | €26,187 | €32,952 | +€6,765 | +25.8% |
| Cash at bank and in hand | 54/58 | €7,492 | €40,337 | +€32,845 | +438.4% |
| Deferred charges and accrued income | 490/1 | €221 | - | -€221 | |
| Total equity and liabilities | 10/49 | €138,705 | €172,153 | +€33,448 | +24.1% |
| Equity | 10/15 | €91,505 | €116,924 | +€25,419 | +27.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,446 | €61,446 | +€25,000 | +68.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €34,591 | €59,591 | +€25,000 | +72.3% |
| Profit (loss) carried forward | 14 | €42,659 | €43,078 | +€419 | +1.0% |
| Amounts payable | 17/49 | €47,200 | €55,229 | +€8,029 | +17.0% |
| Amounts payable within one year | 42/48 | €47,200 | €55,229 | +€8,029 | +17.0% |
| Trade debts | 44 | €30,201 | €38,535 | +€8,334 | +27.6% |
| Suppliers | 440/4 | €30,201 | €38,535 | +€8,334 | +27.6% |
| Taxes, remuneration and social security | 45 | €11,998 | €16,694 | +€4,695 | +39.1% |
| Taxes | 450/3 | €11,998 | €16,694 | +€4,695 | +39.1% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,109 | €10,405 | +€297 | +2.9% |
| Other operating charges | 640/8 | €509 | €652 | +€143 | +28.1% |
| Gross operating margin | 9900 | €26,953 | €49,223 | +€22,270 | +82.6% |
| Operating profit (loss) | 9901 | €16,335 | €38,165 | +€21,831 | +133.6% |
| Financial income | 75/76B | €597 | €484 | -€113 | -19.0% |
| Recurring financial income | 75 | €597 | €484 | -€113 | -19.0% |
| Financial charges | 65/66B | €1,097 | €2,235 | +€1,138 | +103.8% |
| Recurring financial charges | 65 | €1,097 | €2,235 | +€1,138 | +103.8% |
| Profit (loss) for the period before taxes | 9903 | €15,835 | €36,414 | +€20,579 | +130.0% |
| Income taxes | 67/77 | €4,267 | €10,995 | +€6,728 | +157.7% |
| Profit (loss) for the period | 9904 | €11,568 | €25,419 | +€13,851 | +119.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,568 | €25,419 | +€13,851 | +119.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.