Catana Construct: 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.
Catana Construct
Largest movements
- Cash -€15,594
down €15,594 (-97.5%), from €16,001 to €407
mainly Deferred charges and accrued income (-€14,797) and Short-term financial debts (-€7,459)
- Deferred charges and accrued income +€14,797
new in 2024: €14,797
- Receivables within one year +€5,871
up €5,871 (+9.0%), from €65,284 to €71,155
of which Other amounts receivable: +€27,300
- Tangible fixed assets -€1,179
down €1,179 (-48.6%), from €2,428 to €1,249
of which Leasing and similar rights: -€920
- Profit (loss) carried forward +€8,847
up €8,847 (+16.9%), from €52,409 to €61,256
- Short-term financial debts -€7,459
down €7,459 (-69.4%), from €10,753 to €3,294
- Tax, wage and social debts +€3,619
up €3,619 (+439.4%), from €824 to €4,442
of which Remuneration and social security: +€2,545
- Current portion of long-term debt -€1,503
down €1,503 (-67.5%), from €2,229 to €725
- Turnover -€104,807
down €104,807 (-36.7%), from €285,804 to €180,997
- Purchases and services -€93,368
down €93,368 (-39.1%), from €238,887 to €145,519
- Depreciation -€5,813
down €5,813 (-79.3%), from €7,332 to €1,520
- Gross operating margin -€5,219
down €5,219 (-9.8%), from €53,156 to €47,936
- Other operating charges +€4,082
up €4,082 (+218.2%), from €1,871 to €5,953
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 | €84,279 | €88,174 | +€3,895 | +4.6% |
| Fixed assets | 21/28 | €2,994 | €1,815 | -€1,179 | -39.4% |
| Tangible fixed assets | 22/27 | €2,428 | €1,249 | -€1,179 | -48.6% |
| Plant, machinery and equipment | 23 | - | €341 | +€341 | |
| Furniture and vehicles | 24 | €1,508 | €908 | -€600 | -39.8% |
| Leasing and similar rights | 25 | €920 | - | -€920 | |
| Financial fixed assets | 28 | €566 | €566 | = | 0.0% |
| Current assets | 29/58 | €81,285 | €86,359 | +€5,074 | +6.2% |
| Amounts receivable within one year | 40/41 | €65,284 | €71,155 | +€5,871 | +9.0% |
| Trade receivables | 40 | €38,860 | €17,431 | -€21,430 | -55.1% |
| Other amounts receivable | 41 | €26,424 | €53,724 | +€27,300 | +103.3% |
| Cash at bank and in hand | 54/58 | €16,001 | €407 | -€15,594 | -97.5% |
| Deferred charges and accrued income | 490/1 | - | €14,797 | +€14,797 | |
| Total equity and liabilities | 10/49 | €84,279 | €88,174 | +€3,895 | +4.6% |
| Equity | 10/15 | €60,469 | €69,316 | +€8,847 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,409 | €61,256 | +€8,847 | +16.9% |
| Amounts payable | 17/49 | €23,811 | €18,858 | -€4,953 | -20.8% |
| Amounts payable after more than one year | 17 | €3,426 | €3,127 | -€299 | -8.7% |
| Financial debts | 170/4 | €3,426 | €3,127 | -€299 | -8.7% |
| Amounts payable within one year | 42/48 | €20,384 | €15,731 | -€4,654 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €2,229 | €725 | -€1,503 | -67.5% |
| Financial debts | 43 | €10,753 | €3,294 | -€7,459 | -69.4% |
| Credit institutions | 430/8 | €10,753 | €3,294 | -€7,459 | -69.4% |
| Trade debts | 44 | €6,579 | €7,270 | +€690 | +10.5% |
| Suppliers | 440/4 | €5,966 | €5,769 | -€197 | -3.3% |
| Bills of exchange payable | 441 | €613 | €1,500 | +€887 | +144.7% |
| Taxes, remuneration and social security | 45 | €824 | €4,442 | +€3,619 | +439.4% |
| Taxes | 450/3 | €824 | €1,897 | +€1,073 | +130.3% |
| Remuneration and social security | 454/9 | - | €2,545 | +€2,545 | |
| Turnover | 70 | €285,804 | €180,997 | -€104,807 | -36.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €238,887 | €145,519 | -€93,368 | -39.1% |
| Remuneration, social security and pensions | 62 | €16,840 | €18,328 | +€1,488 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,332 | €1,520 | -€5,813 | -79.3% |
| Other operating charges | 640/8 | €1,871 | €5,953 | +€4,082 | +218.2% |
| Gross operating margin | 9900 | €53,156 | €47,936 | -€5,219 | -9.8% |
| Operating profit (loss) | 9901 | €27,113 | €22,136 | -€4,977 | -18.4% |
| Financial income | 75/76B | €1 | €2 | +€1 | +90.7% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +90.7% |
| Financial charges | 65/66B | €6,863 | €9,099 | +€2,236 | +32.6% |
| Recurring financial charges | 65 | €6,863 | €9,099 | +€2,236 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €20,251 | €13,038 | -€7,213 | -35.6% |
| Income taxes | 67/77 | €3,070 | €4,191 | +€1,121 | +36.5% |
| Profit (loss) for the period | 9904 | €17,181 | €8,847 | -€8,333 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,181 | €8,847 | -€8,333 | -48.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.