Catarsis: 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.
Catarsis
Largest movements
- Receivables within one year +€13,568
up €13,568 (+99.3%), from €13,658 to €27,226
of which Other amounts receivable: +€12,091
- Intangible fixed assets -€13,000
down €13,000 (-27.3%), from €47,667 to €34,667
- Cash +€2,421
up €2,421 (+7.4%), from €32,934 to €35,355
mainly Depreciation (+€14,472) and Tax, wage and social debts (+€4,288)
- Tangible fixed assets -€1,472
down €1,472 (-19.2%), from €7,680 to €6,208
of which Furniture and vehicles: -€800
- Tax, wage and social debts +€4,288
up €4,288 (+50.4%), from €8,501 to €12,789
of which Remuneration and social security: +€7,500
- Profit (loss) carried forward -€4,046
down €4,046 (-14.1%), from -€28,711 to -€32,757
- Trade debts +€1,356
up €1,356 (+45.1%), from €3,006 to €4,362
- Gross operating margin +€636
up €636 (+5.5%), from €11,625 to €12,261
- Other operating charges -€567
down €567 (-27.4%), from €2,067 to €1,500
- Depreciation +€318
up €318 (+2.2%), from €14,154 to €14,472
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 | €103,170 | €104,768 | +€1,598 | +1.5% |
| Fixed assets | 21/28 | €55,346 | €40,874 | -€14,472 | -26.1% |
| Intangible fixed assets | 21 | €47,667 | €34,667 | -€13,000 | -27.3% |
| Tangible fixed assets | 22/27 | €7,680 | €6,208 | -€1,472 | -19.2% |
| Plant, machinery and equipment | 23 | €4,665 | €3,993 | -€672 | -14.4% |
| Furniture and vehicles | 24 | €3,014 | €2,215 | -€800 | -26.5% |
| Current assets | 29/58 | €47,824 | €63,894 | +€16,070 | +33.6% |
| Amounts receivable within one year | 40/41 | €13,658 | €27,226 | +€13,568 | +99.3% |
| Trade receivables | 40 | €13,646 | €15,124 | +€1,477 | +10.8% |
| Other amounts receivable | 41 | €12 | €12,103 | +€12,091 | +102,379% |
| Cash at bank and in hand | 54/58 | €32,934 | €35,355 | +€2,421 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,231 | €1,312 | +€81 | +6.6% |
| Total equity and liabilities | 10/49 | €103,170 | €104,768 | +€1,598 | +1.5% |
| Equity | 10/15 | €26,849 | €22,803 | -€4,046 | -15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,360 | €49,360 | = | 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% |
| Distributable reserves | 133 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,711 | -€32,757 | -€4,046 | -14.1% |
| Amounts payable | 17/49 | €76,322 | €81,965 | +€5,644 | +7.4% |
| Amounts payable after more than one year | 17 | €14,966 | €14,966 | = | 0.0% |
| Other amounts payable | 178/9 | €14,966 | €14,966 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,356 | €67,000 | +€5,644 | +9.2% |
| Trade debts | 44 | €3,006 | €4,362 | +€1,356 | +45.1% |
| Suppliers | 440/4 | €3,006 | €4,362 | +€1,356 | +45.1% |
| Taxes, remuneration and social security | 45 | €8,501 | €12,789 | +€4,288 | +50.4% |
| Taxes | 450/3 | €8,501 | €5,289 | -€3,212 | -37.8% |
| Remuneration and social security | 454/9 | - | €7,500 | +€7,500 | |
| Other amounts payable | 47/48 | €49,849 | €49,849 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,154 | €14,472 | +€318 | +2.2% |
| Other operating charges | 640/8 | €2,067 | €1,500 | -€567 | -27.4% |
| Gross operating margin | 9900 | €11,625 | €12,261 | +€636 | +5.5% |
| Operating profit (loss) | 9901 | -€4,596 | -€3,710 | +€885 | +19.3% |
| Financial income | 75/76B | €18 | €15 | -€3 | -17.5% |
| Recurring financial income | 75 | €18 | €15 | -€3 | -17.5% |
| Financial charges | 65/66B | €219 | €200 | -€19 | -8.8% |
| Recurring financial charges | 65 | €219 | €200 | -€19 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,797 | -€3,896 | +€902 | +18.8% |
| Income taxes | 67/77 | €138 | €150 | +€12 | +8.8% |
| Profit (loss) for the period | 9904 | -€4,936 | -€4,046 | +€889 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,936 | -€4,046 | +€889 | +18.0% |
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 17 October 2026 via checked.be.