CATEMPI: 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.
CATEMPI
Largest movements
- Cash +€589,414
up €589,414 (+16645.4%), from €3,541 to €592,955
mainly Investment in fixed assets (net) (+€323,074) and Net result for the year (+€250,830)
- Tangible fixed assets -€323,074
down €323,074 (-82.5%), from €391,489 to €68,416
- Reserves +€217,519
new in 2025: €217,519
- Tax, wage and social debts +€108,852
new in 2025: €108,852
- Other debts -€93,342
down €93,342 (-100.0%), from €93,342 to €0
- Profit (loss) carried forward +€33,311
up €33,311, from -€33,311 to €0
- Gross operating margin +€361,782
up €361,782, from -€1,507 to €360,275
- Taxes +€108,852
new in 2025: €108,852
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 | €395,030 | €661,371 | +€266,341 | +67.4% |
| Fixed assets | 21/28 | €391,489 | €68,416 | -€323,074 | -82.5% |
| Tangible fixed assets | 22/27 | €391,489 | €68,416 | -€323,074 | -82.5% |
| Land and buildings | 22 | €391,489 | €68,416 | -€323,074 | -82.5% |
| Current assets | 29/58 | €3,541 | €592,955 | +€589,414 | +16645.4% |
| Cash at bank and in hand | 54/58 | €3,541 | €592,955 | +€589,414 | +16645.4% |
| Total equity and liabilities | 10/49 | €395,030 | €661,371 | +€266,341 | +67.4% |
| Equity | 10/15 | €301,689 | €552,519 | +€250,830 | +83.1% |
| Contributions | 10/11 | €335,000 | €335,000 | = | 0.0% |
| Capital | 10 | €335,000 | €335,000 | = | 0.0% |
| Issued capital | 100 | €335,000 | €335,000 | = | 0.0% |
| Reserves | 13 | - | €217,519 | +€217,519 | |
| Distributable reserves | 133 | - | €217,519 | +€217,519 | |
| Profit (loss) carried forward | 14 | -€33,311 | €0 | +€33,311 | |
| Amounts payable | 17/49 | €93,342 | €108,852 | +€15,511 | +16.6% |
| Amounts payable within one year | 42/48 | €93,342 | €108,852 | +€15,511 | +16.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €108,852 | +€108,852 | |
| Taxes | 450/3 | - | €108,852 | +€108,852 | |
| Other amounts payable | 47/48 | €93,342 | €0 | -€93,342 | -100.0% |
| Non-recurring operating income | 76A | - | €387,326 | +€387,326 | |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | -€1,507 | €360,275 | +€361,782 | |
| Operating profit (loss) | 9901 | -€1,895 | €359,747 | +€361,642 | |
| Financial charges | 65/66B | €97 | €65 | -€32 | -32.7% |
| Recurring financial charges | 65 | €97 | €65 | -€32 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,991 | €359,682 | +€361,673 | |
| Income taxes | 67/77 | - | €108,852 | +€108,852 | |
| Profit (loss) for the period | 9904 | -€1,991 | €250,830 | +€252,821 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,991 | €250,830 | +€252,821 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.