CATERFACT: 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.
CATERFACT
Largest movements
- Current investments +€255
up €255 (+1.3%), from €19,619 to €19,874
- Other debts -€10,149
down €10,149 (-34.8%), from €29,180 to €19,032
- Profit (loss) carried forward +€7,068
up €7,068 (+9.8%), from -€71,878 to -€64,809
- Short-term financial debts +€2,992
up €2,992 (+7.1%), from €42,361 to €45,354
- Tax, wage and social debts +€354
up €354 (+237.0%), from €149 to €504
- Financial charges -€902
down €902 (-8.4%), from €10,781 to €9,879
- Gross operating margin +€876
up €876 (+5.3%), from €16,632 to €17,508
- Taxes +€354
new in 2025: €354
- Other operating charges -€307
down €307 (-40.0%), from €768 to €461
- Financial income +€255
new in 2025: €255
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,669 | €19,924 | +€255 | +1.3% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €19,619 | €19,874 | +€255 | +1.3% |
| Current investments | 50/53 | €19,619 | €19,874 | +€255 | +1.3% |
| Total equity and liabilities | 10/49 | €19,669 | €19,924 | +€255 | +1.3% |
| Equity | 10/15 | -€53,127 | -€46,058 | +€7,068 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151 | €151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €151 | €151 | = | 0.0% |
| Reserves not available under the articles | 1311 | €151 | €151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,878 | -€64,809 | +€7,068 | +9.8% |
| Amounts payable | 17/49 | €72,795 | €65,982 | -€6,813 | -9.4% |
| Amounts payable within one year | 42/48 | €72,795 | €65,982 | -€6,813 | -9.4% |
| Financial debts | 43 | €42,361 | €45,354 | +€2,992 | +7.1% |
| Credit institutions | 430/8 | €42,361 | €45,354 | +€2,992 | +7.1% |
| Trade debts | 44 | €1,104 | €1,092 | -€11 | -1.0% |
| Suppliers | 440/4 | €1,104 | €1,092 | -€11 | -1.0% |
| Taxes, remuneration and social security | 45 | €149 | €504 | +€354 | +237.0% |
| Taxes | 450/3 | €149 | €504 | +€354 | +237.0% |
| Other amounts payable | 47/48 | €29,180 | €19,032 | -€10,149 | -34.8% |
| Other operating charges | 640/8 | €768 | €461 | -€307 | -40.0% |
| Gross operating margin | 9900 | €16,632 | €17,508 | +€876 | +5.3% |
| Operating profit (loss) | 9901 | €15,864 | €17,046 | +€1,183 | +7.5% |
| Financial income | 75/76B | - | €255 | +€255 | |
| Recurring financial income | 75 | - | €255 | +€255 | |
| Financial charges | 65/66B | €10,781 | €9,879 | -€902 | -8.4% |
| Recurring financial charges | 65 | €10,781 | €9,879 | -€902 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €5,083 | €7,423 | +€2,340 | +46.0% |
| Income taxes | 67/77 | - | €354 | +€354 | |
| Profit (loss) for the period | 9904 | €5,083 | €7,068 | +€1,986 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,083 | €7,068 | +€1,986 | +39.1% |
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 4 October 2026 via checked.be.