CATAUD: 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.
CATAUD
Largest movements
- Current investments -€229,459
down €229,459 (-53.7%), from €427,475 to €198,016
- Tangible fixed assets -€50,461
down €50,461 (-5.4%), from €932,566 to €882,104
of which Land and buildings: -€31,243
- Cash -€16,441
down €16,441 (-16.8%), from €97,964 to €81,523
mainly Contributions, distributions and other (-€500,000) and Debts after one year (-€63,696)
- Profit (loss) carried forward -€397,755
down €397,755 (-74.2%), from €535,847 to €138,092
- Other debts +€153,594
up €153,594 (+2,113%), from €7,270 to €160,863
- Debts after one year -€63,696
down €63,696 (-7.7%), from €827,068 to €763,372
- Gross operating margin +€110,142
up €110,142 (+142%), from €77,353 to €187,494
- Taxes +€26,193
up €26,193 (+1,753%), from €1,494 to €27,687
- Financial income -€5,315
down €5,315 (-32.8%), from €16,187 to €10,872
- Other operating charges -€3,743
down €3,743 (-48.1%), from €7,777 to €4,034
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 | €1,468,172 | €1,165,848 | -€302,325 | -20.6% |
| Fixed assets | 21/28 | €932,566 | €882,104 | -€50,461 | -5.4% |
| Tangible fixed assets | 22/27 | €932,566 | €882,104 | -€50,461 | -5.4% |
| Land and buildings | 22 | €880,126 | €848,883 | -€31,243 | -3.5% |
| Plant, machinery and equipment | 23 | €2,614 | €1,922 | -€691 | -26.5% |
| Furniture and vehicles | 24 | €49,826 | €31,298 | -€18,527 | -37.2% |
| Current assets | 29/58 | €535,607 | €283,743 | -€251,863 | -47.0% |
| Amounts receivable within one year | 40/41 | €5,214 | €0 | -€5,214 | -100% |
| Other amounts receivable | 41 | €5,214 | €0 | -€5,214 | -100% |
| Current investments | 50/53 | €427,475 | €198,016 | -€229,459 | -53.7% |
| Cash at bank and in hand | 54/58 | €97,964 | €81,523 | -€16,441 | -16.8% |
| Deferred charges and accrued income | 490/1 | €4,953 | €4,204 | -€749 | -15.1% |
| Total equity and liabilities | 10/49 | €1,468,172 | €1,165,848 | -€302,325 | -20.6% |
| Equity | 10/15 | €554,447 | €156,692 | -€397,755 | -71.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €535,847 | €138,092 | -€397,755 | -74.2% |
| Amounts payable | 17/49 | €913,725 | €1,009,155 | +€95,431 | +10.4% |
| Amounts payable after more than one year | 17 | €827,068 | €763,372 | -€63,696 | -7.7% |
| Financial debts | 170/4 | €827,068 | €763,372 | -€63,696 | -7.7% |
| Amounts payable within one year | 42/48 | €86,201 | €245,136 | +€158,935 | +184% |
| Current portion of amounts payable after more than one year | 42 | €65,514 | €63,696 | -€1,818 | -2.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,417 | €20,577 | +€7,159 | +53.4% |
| Taxes | 450/3 | €13,417 | €20,577 | +€7,159 | +53.4% |
| Other amounts payable | 47/48 | €7,270 | €160,863 | +€153,594 | +2,113% |
| Accrued charges and deferred income | 492/3 | €456 | €648 | +€191 | +41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,231 | €50,461 | -€770 | -1.5% |
| Other operating charges | 640/8 | €7,777 | €4,034 | -€3,743 | -48.1% |
| Gross operating margin | 9900 | €77,353 | €187,494 | +€110,142 | +142% |
| Operating profit (loss) | 9901 | €18,344 | €132,999 | +€114,655 | +625% |
| Financial income | 75/76B | €16,187 | €10,872 | -€5,315 | -32.8% |
| Recurring financial income | 75 | €16,187 | €10,872 | -€5,315 | -32.8% |
| Financial charges | 65/66B | €14,272 | €13,939 | -€333 | -2.3% |
| Recurring financial charges | 65 | €14,272 | €13,939 | -€333 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €20,259 | €129,932 | +€109,673 | +541% |
| Income taxes | 67/77 | €1,494 | €27,687 | +€26,193 | +1,753% |
| Profit (loss) for the period | 9904 | €18,765 | €102,245 | +€83,480 | +445% |
| Profit (loss) for the period to be appropriated | 9905 | €18,765 | €102,245 | +€83,480 | +445% |
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 21 October 2026 via checked.be.