CATCHH: 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.
CATCHH
Largest movements
- Cash +€19,528
up €19,528 (+51.6%), from €37,867 to €57,395
- Intangible fixed assets +€4,426
up €4,426, from €0 to €4,426
- Profit (loss) carried forward -€27,543
down €27,543, from €3,653 to -€23,891
- Trade debts +€24,726
up €24,726 (+112.1%), from €22,050 to €46,775
- Accrued charges and deferred income +€14,342
up €14,342 (+48.4%), from €29,610 to €43,952
- Tax, wage and social debts +€9,756
up €9,756 (+753.3%), from €1,295 to €11,051
of which Remuneration and social security: +€6,853
- Staff costs +€48,274
new in 2025: €48,274
- Write-downs -€7,660
down €7,660, from €5,424 to -€2,236
- Other operating charges +€1,781
up €1,781 (+256.9%), from €693 to €2,474
- Gross operating margin +€1,747
up €1,747 (+7.8%), from €22,334 to €24,080
- Depreciation +€321
up €321 (+42.2%), from €761 to €1,082
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,607 | €127,887 | +€21,280 | +20.0% |
| Formation expenses | 20 | €112 | €0 | -€112 | -100.0% |
| Fixed assets | 21/28 | €325 | €4,426 | +€4,101 | +1261.5% |
| Intangible fixed assets | 21 | €0 | €4,426 | +€4,426 | |
| Tangible fixed assets | 22/27 | €325 | €0 | -€325 | -100.0% |
| Plant, machinery and equipment | 23 | €208 | €0 | -€208 | -100.0% |
| Furniture and vehicles | 24 | €117 | €0 | -€117 | -100.0% |
| Current assets | 29/58 | €106,170 | €123,461 | +€17,291 | +16.3% |
| Stocks and contracts in progress | 3 | €21,020 | €19,989 | -€1,031 | -4.9% |
| Stocks | 30/36 | €21,020 | €19,989 | -€1,031 | -4.9% |
| Amounts receivable within one year | 40/41 | €47,168 | €46,076 | -€1,092 | -2.3% |
| Trade receivables | 40 | €47,168 | €46,076 | -€1,092 | -2.3% |
| Cash at bank and in hand | 54/58 | €37,867 | €57,395 | +€19,528 | +51.6% |
| Deferred charges and accrued income | 490/1 | €114 | €0 | -€114 | -100.0% |
| Total equity and liabilities | 10/49 | €106,607 | €127,887 | +€21,280 | +20.0% |
| Equity | 10/15 | €53,653 | €26,109 | -€27,543 | -51.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,653 | -€23,891 | -€27,543 | |
| Amounts payable | 17/49 | €52,955 | €101,778 | +€48,823 | +92.2% |
| Amounts payable within one year | 42/48 | €23,345 | €57,826 | +€34,481 | +147.7% |
| Trade debts | 44 | €22,050 | €46,775 | +€24,726 | +112.1% |
| Suppliers | 440/4 | €22,050 | €46,775 | +€24,726 | +112.1% |
| Taxes, remuneration and social security | 45 | €1,295 | €11,051 | +€9,756 | +753.3% |
| Taxes | 450/3 | €1,295 | €4,198 | +€2,903 | +224.1% |
| Remuneration and social security | 454/9 | - | €6,853 | +€6,853 | |
| Accrued charges and deferred income | 492/3 | €29,610 | €43,952 | +€14,342 | +48.4% |
| Remuneration, social security and pensions | 62 | - | €48,274 | +€48,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €761 | €1,082 | +€321 | +42.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,424 | -€2,236 | -€7,660 | |
| Other operating charges | 640/8 | €693 | €2,474 | +€1,781 | +256.9% |
| Gross operating margin | 9900 | €22,334 | €24,080 | +€1,747 | +7.8% |
| Operating profit (loss) | 9901 | €15,455 | -€25,514 | -€40,969 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €492 | €713 | +€220 | +44.8% |
| Recurring financial charges | 65 | €492 | €713 | +€220 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €14,980 | -€26,226 | -€41,206 | |
| Income taxes | 67/77 | €1,262 | €1,317 | +€56 | +4.4% |
| Profit (loss) for the period | 9904 | €13,718 | -€27,543 | -€41,262 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,718 | -€27,543 | -€41,262 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.