CATAMINI: 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.
CATAMINI
Largest movements
- Tangible fixed assets +€28,299
up €28,299 (+90.7%), from €31,206 to €59,505
of which Other tangible fixed assets: +€32,764
- Cash -€22,544
down €22,544 (-34.1%), from €66,128 to €43,584
mainly Investment in fixed assets (net) (-€45,949) and Other debts (-€15,165)
- Receivables within one year -€7,336
down €7,336 (-21.8%), from €33,646 to €26,310
- Deferred charges and accrued income +€2,811
up €2,811 (+75.2%), from €3,740 to €6,550
- Reserves +€16,000
up €16,000 (+47.8%), from €33,491 to €49,491
- Other debts -€15,165
down €15,165 (-33.6%), from €45,079 to €29,914
- Advances received +€7,587
new in 2025: €7,587
- Trade debts -€6,333
down €6,333 (-22.9%), from €27,671 to €21,338
- Debts after one year -€4,678
down €4,678 (-41.6%), from €11,259 to €6,580
- Gross operating margin +€23,763
up €23,763 (+32.6%), from €72,807 to €96,570
- Staff costs +€17,417
up €17,417 (+50.5%), from €34,468 to €51,884
- Depreciation +€4,469
up €4,469 (+33.9%), from €13,181 to €17,649
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.
Derived cash bridge
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 | €134,720 | €135,949 | +€1,230 | +0.9% |
| Fixed assets | 21/28 | €31,206 | €59,505 | +€28,299 | +90.7% |
| Tangible fixed assets | 22/27 | €31,206 | €59,505 | +€28,299 | +90.7% |
| Plant, machinery and equipment | 23 | €5,379 | €3,231 | -€2,147 | -39.9% |
| Furniture and vehicles | 24 | €21,426 | €19,109 | -€2,317 | -10.8% |
| Other tangible fixed assets | 26 | €4,401 | €37,165 | +€32,764 | +744% |
| Current assets | 29/58 | €103,514 | €76,444 | -€27,070 | -26.2% |
| Amounts receivable within one year | 40/41 | €33,646 | €26,310 | -€7,336 | -21.8% |
| Trade receivables | 40 | €33,646 | €26,310 | -€7,336 | -21.8% |
| Cash at bank and in hand | 54/58 | €66,128 | €43,584 | -€22,544 | -34.1% |
| Deferred charges and accrued income | 490/1 | €3,740 | €6,550 | +€2,811 | +75.2% |
| Total equity and liabilities | 10/49 | €134,720 | €135,949 | +€1,230 | +0.9% |
| Equity | 10/15 | €28,104 | €44,319 | +€16,214 | +57.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,491 | €49,491 | +€16,000 | +47.8% |
| Distributable reserves | 133 | €33,491 | €49,491 | +€16,000 | +47.8% |
| Profit (loss) carried forward | 14 | -€11,586 | -€11,372 | +€214 | +1.9% |
| Amounts payable | 17/49 | €106,615 | €91,630 | -€14,985 | -14.1% |
| Amounts payable after more than one year | 17 | €11,259 | €6,580 | -€4,678 | -41.6% |
| Financial debts | 170/4 | €11,259 | €6,580 | -€4,678 | -41.6% |
| Amounts payable within one year | 42/48 | €95,356 | €85,050 | -€10,306 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €4,469 | €4,678 | +€209 | +4.7% |
| Trade debts | 44 | €27,671 | €21,338 | -€6,333 | -22.9% |
| Suppliers | 440/4 | €27,671 | €21,338 | -€6,333 | -22.9% |
| Advances received on contracts in progress | 46 | - | €7,587 | +€7,587 | |
| Taxes, remuneration and social security | 45 | €18,137 | €21,533 | +€3,396 | +18.7% |
| Taxes | 450/3 | €12,491 | €10,131 | -€2,360 | -18.9% |
| Remuneration and social security | 454/9 | €5,646 | €11,402 | +€5,756 | +102% |
| Other amounts payable | 47/48 | €45,079 | €29,914 | -€15,165 | -33.6% |
| Non-recurring operating income | 76A | €838 | - | -€838 | |
| Remuneration, social security and pensions | 62 | €34,468 | €51,884 | +€17,417 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,181 | €17,649 | +€4,469 | +33.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,255 | €1,374 | +€119 | +9.4% |
| Other operating charges | 640/8 | €710 | - | -€710 | |
| Gross operating margin | 9900 | €72,807 | €96,570 | +€23,763 | +32.6% |
| Operating profit (loss) | 9901 | €23,193 | €25,662 | +€2,469 | +10.6% |
| Financial income | 75/76B | €1 | €81 | +€81 | +14,432% |
| Recurring financial income | 75 | €1 | €81 | +€81 | +14,432% |
| Financial charges | 65/66B | €3,562 | €2,916 | -€646 | -18.1% |
| Recurring financial charges | 65 | €3,562 | €2,916 | -€646 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €19,632 | €22,828 | +€3,196 | +16.3% |
| Income taxes | 67/77 | €5,826 | €6,614 | +€787 | +13.5% |
| Profit (loss) for the period | 9904 | €13,806 | €16,214 | +€2,409 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,806 | €16,214 | +€2,409 | +17.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.