CATERNET LLN: 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.
CATERNET LLN
Largest movements
- Receivables within one year -€2,501
no longer reported in 2025 (was €2,501)
of which Other amounts receivable: -€2,293
- Tangible fixed assets +€2,278
up €2,278 (+974%), from €234 to €2,512
- Cash +€603
up €603 (+73.5%), from €820 to €1,422
mainly Receivables within one year (+€2,501) and Tax, wage and social debts (+€1,601)
- Tax, wage and social debts +€1,601
new in 2025: €1,601
- Short-term financial debts -€1,098
down €1,098 (-8.1%), from €13,574 to €12,476
- Gross operating margin +€17,890
up €17,890 (+33.0%), from €54,230 to €72,120
- Purchases and services -€14,072
down €14,072 (-9.7%), from €144,837 to €130,766
- Turnover +€3,818
up €3,818 (+1.9%), from €199,068 to €202,886
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.
Derived cash bridge
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 | €42,041 | €42,273 | +€232 | +0.6% |
| Fixed assets | 21/28 | €36,120 | €38,398 | +€2,278 | +6.3% |
| Intangible fixed assets | 21 | €35,800 | €35,800 | = | 0.0% |
| Tangible fixed assets | 22/27 | €234 | €2,512 | +€2,278 | +974% |
| Plant, machinery and equipment | 23 | €234 | €2,512 | +€2,278 | +974% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €5,921 | €3,875 | -€2,046 | -34.6% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,501 | - | -€2,501 | |
| Trade receivables | 40 | €208 | - | -€208 | |
| Other amounts receivable | 41 | €2,293 | - | -€2,293 | |
| Cash at bank and in hand | 54/58 | €820 | €1,422 | +€603 | +73.5% |
| Deferred charges and accrued income | 490/1 | €601 | €453 | -€147 | -24.5% |
| Total equity and liabilities | 10/49 | €42,041 | €42,273 | +€232 | +0.6% |
| Equity | 10/15 | €16,688 | €16,708 | +€20 | +0.1% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Capital | 10 | €68,200 | €68,200 | = | 0.0% |
| Issued capital | 100 | €68,200 | €68,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,512 | -€51,492 | +€20 | 0.0% |
| Amounts payable | 17/49 | €25,353 | €25,565 | +€212 | +0.8% |
| Amounts payable within one year | 42/48 | €25,353 | €25,565 | +€212 | +0.8% |
| Financial debts | 43 | €13,574 | €12,476 | -€1,098 | -8.1% |
| Credit institutions | 430/8 | €13,574 | €12,476 | -€1,098 | -8.1% |
| Trade debts | 44 | €11,779 | €11,488 | -€291 | -2.5% |
| Suppliers | 440/4 | €11,779 | €11,488 | -€291 | -2.5% |
| Taxes, remuneration and social security | 45 | - | €1,601 | +€1,601 | |
| Taxes | 450/3 | - | €1,601 | +€1,601 | |
| Turnover | 70 | €199,068 | €202,886 | +€3,818 | +1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €144,837 | €130,766 | -€14,072 | -9.7% |
| Remuneration, social security and pensions | 62 | €64,719 | €64,750 | +€31 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €814 | +€458 | +128% |
| Other operating charges | 640/8 | €36 | €793 | +€757 | +2,098% |
| Gross operating margin | 9900 | €54,230 | €72,120 | +€17,890 | +33.0% |
| Operating profit (loss) | 9901 | -€10,881 | €5,763 | +€16,644 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €5,290 | €5,746 | +€456 | +8.6% |
| Recurring financial charges | 65 | €5,290 | €5,746 | +€456 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,171 | €20 | +€16,191 | |
| Profit (loss) for the period | 9904 | -€16,171 | €20 | +€16,191 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,171 | €20 | +€16,191 |
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 26 October 2026 via checked.be.