CATARANG: 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.
CATARANG
Largest movements
- Tangible fixed assets -€50,968
down €50,968 (-6.3%), from €806,532 to €755,564
of which Land and buildings: -€29,187
- Cash +€13,784
up €13,784 (+49.4%), from €27,920 to €41,704
mainly Depreciation (+€44,255) and Net result for the year (+€36,577)
- Other debts -€59,672
down €59,672 (-36.0%), from €165,579 to €105,907
- Reserves +€36,577
up €36,577 (+209%), from €17,541 to €54,118
- Debts after one year -€24,903
down €24,903 (-4.1%), from €612,536 to €587,633
- Gross operating margin +€10,989
up €10,989 (+9.0%), from €122,095 to €133,085
- Taxes +€5,562
up €5,562 (+73.9%), from €7,521 to €13,082
- Other operating charges +€4,379
up €4,379 (+188%), from €2,333 to €6,711
- Financial charges -€1,908
down €1,908 (-5.6%), from €34,377 to €32,469
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 | €845,226 | €806,469 | -€38,757 | -4.6% |
| Fixed assets | 21/28 | €806,532 | €755,564 | -€50,968 | -6.3% |
| Tangible fixed assets | 22/27 | €806,532 | €755,564 | -€50,968 | -6.3% |
| Land and buildings | 22 | €670,985 | €641,798 | -€29,187 | -4.3% |
| Plant, machinery and equipment | 23 | €114,470 | €112,287 | -€2,183 | -1.9% |
| Furniture and vehicles | 24 | €21,077 | €1,479 | -€19,597 | -93.0% |
| Current assets | 29/58 | €38,693 | €50,904 | +€12,211 | +31.6% |
| Amounts receivable within one year | 40/41 | €6,000 | €6,353 | +€353 | +5.9% |
| Trade receivables | 40 | €6,000 | €6,353 | +€353 | +5.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,920 | €41,704 | +€13,784 | +49.4% |
| Deferred charges and accrued income | 490/1 | €4,773 | €2,847 | -€1,926 | -40.4% |
| Total equity and liabilities | 10/49 | €845,226 | €806,469 | -€38,757 | -4.6% |
| Equity | 10/15 | €27,541 | €64,118 | +€36,577 | +133% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €17,541 | €54,118 | +€36,577 | +209% |
| Distributable reserves | 133 | €17,541 | €54,118 | +€36,577 | +209% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €817,685 | €742,351 | -€75,334 | -9.2% |
| Amounts payable after more than one year | 17 | €612,536 | €587,633 | -€24,903 | -4.1% |
| Financial debts | 170/4 | €612,536 | €587,633 | -€24,903 | -4.1% |
| Amounts payable within one year | 42/48 | €200,772 | €150,448 | -€50,324 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €23,845 | €24,903 | +€1,058 | +4.4% |
| Trade debts | 44 | €961 | €2,772 | +€1,811 | +188% |
| Suppliers | 440/4 | €961 | €2,772 | +€1,811 | +188% |
| Taxes, remuneration and social security | 45 | €10,387 | €16,866 | +€6,479 | +62.4% |
| Taxes | 450/3 | €10,387 | €16,866 | +€6,479 | +62.4% |
| Other amounts payable | 47/48 | €165,579 | €105,907 | -€59,672 | -36.0% |
| Accrued charges and deferred income | 492/3 | €4,377 | €4,270 | -€107 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,550 | €44,255 | -€295 | -0.7% |
| Other operating charges | 640/8 | €2,333 | €6,711 | +€4,379 | +188% |
| Gross operating margin | 9900 | €122,095 | €133,085 | +€10,989 | +9.0% |
| Operating profit (loss) | 9901 | €75,213 | €82,119 | +€6,906 | +9.2% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €34,377 | €32,469 | -€1,908 | -5.6% |
| Recurring financial charges | 65 | €34,377 | €32,469 | -€1,908 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €40,836 | €49,659 | +€8,823 | +21.6% |
| Income taxes | 67/77 | €7,521 | €13,082 | +€5,562 | +73.9% |
| Profit (loss) for the period | 9904 | €33,315 | €36,577 | +€3,262 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,315 | €36,577 | +€3,262 | +9.8% |
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 20 October 2026 via checked.be.