CATAPLANA: 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.
CATAPLANA
Largest movements
- Receivables within one year -€66,825
down €66,825 (-75.7%), from €88,263 to €21,438
of which Other amounts receivable: -€61,584
- Cash +€52,436
up €52,436 (+204%), from €25,724 to €78,160
mainly Receivables within one year (+€66,825) and Receivables after one year (+€24,000)
- Receivables after one year -€24,000
no longer reported in 2025 (was €24,000)
- Deferred charges and accrued income +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€19,409
down €19,409, from €7,358 to -€12,051
- Financial charges +€24,485
up €24,485 (+51.2%), from €47,788 to €72,273
- Financial income -€2,607
no longer reported in 2025 (was €2,607)
- Other operating charges -€2,129
down €2,129 (-77.9%), from €2,732 to €603
- Taxes -€1,977
no longer reported in 2025 (was €1,977)
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 | €137,987 | €119,598 | -€18,389 | -13.3% |
| Current assets | 29/58 | €137,987 | €119,598 | -€18,389 | -13.3% |
| Amounts receivable after more than one year | 29 | €24,000 | - | -€24,000 | |
| Other amounts receivable | 291 | €24,000 | - | -€24,000 | |
| Amounts receivable within one year | 40/41 | €88,263 | €21,438 | -€66,825 | -75.7% |
| Trade receivables | 40 | €5,241 | - | -€5,241 | |
| Other amounts receivable | 41 | €83,022 | €21,438 | -€61,584 | -74.2% |
| Cash at bank and in hand | 54/58 | €25,724 | €78,160 | +€52,436 | +204% |
| Deferred charges and accrued income | 490/1 | - | €20,000 | +€20,000 | |
| Total equity and liabilities | 10/49 | €137,987 | €119,598 | -€18,389 | -13.3% |
| Equity | 10/15 | €130,962 | €111,553 | -€19,409 | -14.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €23,604 | €23,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,078 | €2,078 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,078 | €2,078 | = | 0.0% |
| Distributable reserves | 133 | €21,526 | €21,526 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,358 | -€12,051 | -€19,409 | |
| Amounts payable | 17/49 | €7,025 | €8,045 | +€1,020 | +14.5% |
| Amounts payable within one year | 42/48 | €7,025 | €8,045 | +€1,020 | +14.5% |
| Trade debts | 44 | €147 | €1,362 | +€1,215 | +827% |
| Suppliers | 440/4 | €147 | €1,362 | +€1,215 | +827% |
| Taxes, remuneration and social security | 45 | €6,878 | €6,683 | -€195 | -2.8% |
| Taxes | 450/3 | €6,878 | €6,683 | -€195 | -2.8% |
| Other operating charges | 640/8 | €2,732 | €603 | -€2,129 | -77.9% |
| Gross operating margin | 9900 | €53,253 | €53,467 | +€214 | +0.4% |
| Operating profit (loss) | 9901 | €50,521 | €52,864 | +€2,343 | +4.6% |
| Financial income | 75/76B | €2,607 | - | -€2,607 | |
| Recurring financial income | 75 | €2,607 | - | -€2,607 | |
| Financial charges | 65/66B | €47,788 | €72,273 | +€24,485 | +51.2% |
| Recurring financial charges | 65 | €47,788 | €72,273 | +€24,485 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €5,340 | -€19,409 | -€24,749 | |
| Income taxes | 67/77 | €1,977 | - | -€1,977 | |
| Profit (loss) for the period | 9904 | €3,363 | -€19,409 | -€22,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,363 | -€19,409 | -€22,772 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.