Catberry: what changed
Two fiscal 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.
Catberry
Largest movements
- Tangible fixed assets -€17,553
down €17,553 (-18.4%), from €95,224 to €77,671
- Cash +€13,475
up €13,475 (+141.7%), from €9,507 to €22,981
mainly Depreciation (+€23,190) and Net result for the year (+€17,699)
- Financial fixed assets -€4,550
down €4,550 (-37.8%), from €12,050 to €7,500
- Stocks and contracts +€3,477
up €3,477 (+62.8%), from €5,537 to €9,013
- Deferred charges and accrued income +€2,070
up €2,070 (+95.5%), from €2,168 to €4,238
- Debts after one year -€19,490
down €19,490 (-25.6%), from €76,233 to €56,743
- Profit (loss) carried forward +€17,699
up €17,699 (+45.8%), from -€38,684 to -€20,985
- Tax, wage and social debts +€3,111
up €3,111 (+92.1%), from €3,378 to €6,489
of which Remuneration and social security: +€1,936
- Other debts -€2,079
down €2,079 (-3.7%), from €56,376 to €54,297
- Trade debts -€2,020
down €2,020 (-15.5%), from €13,043 to €11,023
- Gross operating margin +€24,413
up €24,413 (+49.9%), from €48,946 to €73,360
- Staff costs -€2,987
down €2,987 (-10.3%), from €29,087 to €26,100
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.
Cash bridge derived
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 | €135,565 | €132,604 | -€2,961 | -2.2% |
| Fixed assets | 21/28 | €107,274 | €85,171 | -€22,103 | -20.6% |
| Tangible fixed assets | 22/27 | €95,224 | €77,671 | -€17,553 | -18.4% |
| Plant, machinery and equipment | 23 | €28,457 | €19,754 | -€8,703 | -30.6% |
| Furniture and vehicles | 24 | €2,251 | €1,829 | -€423 | -18.8% |
| Leasing and similar rights | 25 | €2,342 | €0 | -€2,342 | -100.0% |
| Other tangible fixed assets | 26 | €62,174 | €56,088 | -€6,086 | -9.8% |
| Financial fixed assets | 28 | €12,050 | €7,500 | -€4,550 | -37.8% |
| Current assets | 29/58 | €28,290 | €47,433 | +€19,143 | +67.7% |
| Stocks and contracts in progress | 3 | €5,537 | €9,013 | +€3,477 | +62.8% |
| Stocks | 30/36 | €5,537 | €9,013 | +€3,477 | +62.8% |
| Amounts receivable within one year | 40/41 | €11,080 | €11,200 | +€121 | +1.1% |
| Trade receivables | 40 | €10,391 | €10,513 | +€122 | +1.2% |
| Other amounts receivable | 41 | €688 | €687 | -€1 | -0.2% |
| Cash at bank and in hand | 54/58 | €9,507 | €22,981 | +€13,475 | +141.7% |
| Deferred charges and accrued income | 490/1 | €2,168 | €4,238 | +€2,070 | +95.5% |
| Total equity and liabilities | 10/49 | €135,565 | €132,604 | -€2,961 | -2.2% |
| Equity | 10/15 | -€36,684 | -€18,985 | +€17,699 | +48.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€38,684 | -€20,985 | +€17,699 | +45.8% |
| Amounts payable | 17/49 | €172,249 | €151,589 | -€20,659 | -12.0% |
| Amounts payable after more than one year | 17 | €76,233 | €56,743 | -€19,490 | -25.6% |
| Financial debts | 170/4 | €76,233 | €56,743 | -€19,490 | -25.6% |
| Amounts payable within one year | 42/48 | €95,864 | €93,526 | -€2,338 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €22,988 | €21,430 | -€1,558 | -6.8% |
| Financial debts | 43 | €80 | €288 | +€208 | +260.2% |
| Other loans | 439 | €80 | €288 | +€208 | +260.2% |
| Trade debts | 44 | €13,043 | €11,023 | -€2,020 | -15.5% |
| Suppliers | 440/4 | €13,043 | €11,023 | -€2,020 | -15.5% |
| Taxes, remuneration and social security | 45 | €3,378 | €6,489 | +€3,111 | +92.1% |
| Taxes | 450/3 | €310 | €1,485 | +€1,176 | +379.6% |
| Remuneration and social security | 454/9 | €3,068 | €5,003 | +€1,936 | +63.1% |
| Other amounts payable | 47/48 | €56,376 | €54,297 | -€2,079 | -3.7% |
| Accrued charges and deferred income | 492/3 | €152 | €1,320 | +€1,168 | +768.1% |
| Remuneration, social security and pensions | 62 | €29,087 | €26,100 | -€2,987 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,313 | €23,190 | -€123 | -0.5% |
| Other operating charges | 640/8 | €1,966 | €2,078 | +€112 | +5.7% |
| Gross operating margin | 9900 | €48,946 | €73,360 | +€24,413 | +49.9% |
| Operating profit (loss) | 9901 | -€5,420 | €21,991 | +€27,411 | |
| Financial income | 75/76B | €774 | €58 | -€715 | -92.5% |
| Recurring financial income | 75 | €774 | €58 | -€715 | -92.5% |
| Financial charges | 65/66B | €4,209 | €4,351 | +€141 | +3.4% |
| Recurring financial charges | 65 | €4,209 | €4,351 | +€141 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,855 | €17,699 | +€26,554 | |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100.0% |
| Profit (loss) for the period | 9904 | -€8,856 | €17,699 | +€26,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,856 | €17,699 | +€26,555 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.