CATEGAR CONSULTING: 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.
CATEGAR CONSULTING
Largest movements
- Receivables within one year -€14,891
down €14,891 (-88.5%), from €16,830 to €1,939
of which Trade receivables: -€16,073
- Cash +€8,045
up €8,045 (+37.4%), from €21,500 to €29,545
mainly Receivables within one year (+€14,891) and Net result for the year (+€5,422)
- Other debts -€11,626
down €11,626 (-58.1%), from €20,000 to €8,374
- Profit (loss) carried forward +€5,422
up €5,422 (+47.8%), from €11,347 to €16,770
- Trade debts -€1,998
down €1,998 (-75.7%), from €2,639 to €641
- Tax, wage and social debts +€1,356
up €1,356 (+47.7%), from €2,844 to €4,199
- Gross operating margin -€7,386
down €7,386 (-52.0%), from €14,191 to €6,805
- Taxes -€1,488
down €1,488 (-52.3%), from €2,844 to €1,356
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 | €38,330 | €31,484 | -€6,846 | -17.9% |
| Current assets | 29/58 | €38,330 | €31,484 | -€6,846 | -17.9% |
| Amounts receivable within one year | 40/41 | €16,830 | €1,939 | -€14,891 | -88.5% |
| Trade receivables | 40 | €16,830 | €757 | -€16,073 | -95.5% |
| Other amounts receivable | 41 | - | €1,182 | +€1,182 | |
| Cash at bank and in hand | 54/58 | €21,500 | €29,545 | +€8,045 | +37.4% |
| Total equity and liabilities | 10/49 | €38,330 | €31,484 | -€6,846 | -17.9% |
| Equity | 10/15 | €12,847 | €18,270 | +€5,422 | +42.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,347 | €16,770 | +€5,422 | +47.8% |
| Amounts payable | 17/49 | €25,483 | €13,214 | -€12,268 | -48.1% |
| Amounts payable within one year | 42/48 | €25,483 | €13,214 | -€12,268 | -48.1% |
| Trade debts | 44 | €2,639 | €641 | -€1,998 | -75.7% |
| Suppliers | 440/4 | €2,639 | €641 | -€1,998 | -75.7% |
| Taxes, remuneration and social security | 45 | €2,844 | €4,199 | +€1,356 | +47.7% |
| Taxes | 450/3 | €2,844 | €4,199 | +€1,356 | +47.7% |
| Other amounts payable | 47/48 | €20,000 | €8,374 | -€11,626 | -58.1% |
| Gross operating margin | 9900 | €14,191 | €6,805 | -€7,386 | -52.0% |
| Operating profit (loss) | 9901 | €14,191 | €6,805 | -€7,386 | -52.0% |
| Financial charges | 65/66B | - | €27 | +€27 | |
| Recurring financial charges | 65 | - | €27 | +€27 | |
| Profit (loss) for the period before taxes | 9903 | €14,191 | €6,778 | -€7,413 | -52.2% |
| Income taxes | 67/77 | €2,844 | €1,356 | -€1,488 | -52.3% |
| Profit (loss) for the period | 9904 | €11,347 | €5,422 | -€5,925 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,347 | €5,422 | -€5,925 | -52.2% |
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 10 October 2026 via checked.be.