Catfacts: 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.
Catfacts
Largest movements
- Cash +€91,919
up €91,919 (+36.3%), from €253,451 to €345,370
mainly Net result for the year (+€151,988) and Tax, wage and social debts (+€9,633)
- Receivables within one year +€73,735
new in 2025: €73,735
- Reserves +€151,988
up €151,988 (+75.8%), from €200,587 to €352,575
- Tax, wage and social debts +€9,633
up €9,633 (+17.0%), from €56,634 to €66,267
- Gross operating margin +€30,728
up €30,728 (+17.6%), from €174,249 to €204,977
- Taxes +€7,580
up €7,580 (+19.3%), from €39,341 to €46,921
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 | €260,810 | €423,516 | +€162,707 | +62.4% |
| Fixed assets | 21/28 | €7,359 | €4,411 | -€2,948 | -40.1% |
| Tangible fixed assets | 22/27 | €7,359 | €4,411 | -€2,948 | -40.1% |
| Furniture and vehicles | 24 | €7,359 | €4,411 | -€2,948 | -40.1% |
| Current assets | 29/58 | €253,451 | €419,105 | +€165,655 | +65.4% |
| Amounts receivable within one year | 40/41 | - | €73,735 | +€73,735 | |
| Trade receivables | 40 | - | €73,735 | +€73,735 | |
| Cash at bank and in hand | 54/58 | €253,451 | €345,370 | +€91,919 | +36.3% |
| Total equity and liabilities | 10/49 | €260,810 | €423,516 | +€162,707 | +62.4% |
| Equity | 10/15 | €203,087 | €355,075 | +€151,988 | +74.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €200,587 | €352,575 | +€151,988 | +75.8% |
| Distributable reserves | 133 | €200,587 | €352,575 | +€151,988 | +75.8% |
| Amounts payable | 17/49 | €57,723 | €68,441 | +€10,718 | +18.6% |
| Amounts payable within one year | 42/48 | €57,723 | €68,441 | +€10,718 | +18.6% |
| Financial debts | 43 | €9 | €9 | = | 0.0% |
| Credit institutions | 430/8 | €9 | €9 | = | 0.0% |
| Trade debts | 44 | €104 | €572 | +€468 | +450% |
| Suppliers | 440/4 | €104 | €572 | +€468 | +450% |
| Taxes, remuneration and social security | 45 | €56,634 | €66,267 | +€9,633 | +17.0% |
| Taxes | 450/3 | €56,634 | €66,267 | +€9,633 | +17.0% |
| Other amounts payable | 47/48 | €975 | €1,593 | +€618 | +63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,849 | €4,890 | +€41 | +0.9% |
| Other operating charges | 640/8 | €872 | €1,032 | +€160 | +18.4% |
| Gross operating margin | 9900 | €174,249 | €204,977 | +€30,728 | +17.6% |
| Operating profit (loss) | 9901 | €168,528 | €199,055 | +€30,526 | +18.1% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €60 | €150 | +€90 | +150% |
| Recurring financial charges | 65 | €60 | €150 | +€90 | +150% |
| Profit (loss) for the period before taxes | 9903 | €168,468 | €198,910 | +€30,441 | +18.1% |
| Income taxes | 67/77 | €39,341 | €46,921 | +€7,580 | +19.3% |
| Profit (loss) for the period | 9904 | €129,127 | €151,988 | +€22,861 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €129,127 | €151,988 | +€22,861 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.