CATH&LINO: 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.
CATH&LINO
Largest movements
- Receivables within one year +€3,515
up €3,515 (+2881.1%), from €122 to €3,637
of which Other amounts receivable: +€3,607
- Tangible fixed assets -€2,529
down €2,529 (-14.3%), from €17,677 to €15,148
of which Other tangible fixed assets: -€3,196
- Stocks and contracts +€1,837
up €1,837 (+37.9%), from €4,851 to €6,688
- Deferred charges and accrued income -€1,660
down €1,660 (-26.5%), from €6,264 to €4,604
- Cash +€700
up €700 (+13.2%), from €5,320 to €6,020
mainly Tax, wage and social debts (+€6,730) and Depreciation (+€4,301)
- Tax, wage and social debts +€6,730
up €6,730 (+208.6%), from €3,226 to €9,956
of which Remuneration and social security: +€4,978
- Profit (loss) carried forward -€5,577
down €5,577 (-11.1%), from -€50,392 to -€55,969
- Other debts +€579
up €579 (+1.0%), from €58,610 to €59,189
- Staff costs +€5,375
up €5,375 (+12.1%), from €44,591 to €49,966
- Gross operating margin +€4,386
up €4,386 (+8.7%), from €50,237 to €54,623
- Depreciation -€3,430
down €3,430 (-44.4%), from €7,731 to €4,301
- Financial charges +€907
up €907 (+47.4%), from €1,914 to €2,821
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 | €34,382 | €36,245 | +€1,863 | +5.4% |
| Fixed assets | 21/28 | €17,825 | €15,296 | -€2,529 | -14.2% |
| Tangible fixed assets | 22/27 | €17,677 | €15,148 | -€2,529 | -14.3% |
| Plant, machinery and equipment | 23 | €2,709 | €1,747 | -€962 | -35.5% |
| Furniture and vehicles | 24 | - | €1,629 | +€1,629 | |
| Other tangible fixed assets | 26 | €14,968 | €11,772 | -€3,196 | -21.4% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €16,557 | €20,949 | +€4,392 | +26.5% |
| Stocks and contracts in progress | 3 | €4,851 | €6,688 | +€1,837 | +37.9% |
| Stocks | 30/36 | €4,851 | €6,688 | +€1,837 | +37.9% |
| Amounts receivable within one year | 40/41 | €122 | €3,637 | +€3,515 | +2881.1% |
| Trade receivables | 40 | €92 | - | -€92 | |
| Other amounts receivable | 41 | €30 | €3,637 | +€3,607 | +12023.3% |
| Cash at bank and in hand | 54/58 | €5,320 | €6,020 | +€700 | +13.2% |
| Deferred charges and accrued income | 490/1 | €6,264 | €4,604 | -€1,660 | -26.5% |
| Total equity and liabilities | 10/49 | €34,382 | €36,245 | +€1,863 | +5.4% |
| Equity | 10/15 | -€30,392 | -€35,969 | -€5,577 | -18.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,392 | -€55,969 | -€5,577 | -11.1% |
| Amounts payable | 17/49 | €64,774 | €72,214 | +€7,440 | +11.5% |
| Amounts payable within one year | 42/48 | €64,774 | €72,214 | +€7,440 | +11.5% |
| Trade debts | 44 | €2,938 | €3,069 | +€131 | +4.5% |
| Suppliers | 440/4 | €2,938 | €3,069 | +€131 | +4.5% |
| Taxes, remuneration and social security | 45 | €3,226 | €9,956 | +€6,730 | +208.6% |
| Taxes | 450/3 | €2,745 | €4,497 | +€1,752 | +63.8% |
| Remuneration and social security | 454/9 | €481 | €5,459 | +€4,978 | +1034.9% |
| Other amounts payable | 47/48 | €58,610 | €59,189 | +€579 | +1.0% |
| Remuneration, social security and pensions | 62 | €44,591 | €49,966 | +€5,375 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,731 | €4,301 | -€3,430 | -44.4% |
| Other operating charges | 640/8 | €2,531 | €3,069 | +€538 | +21.3% |
| Gross operating margin | 9900 | €50,237 | €54,623 | +€4,386 | +8.7% |
| Operating profit (loss) | 9901 | -€4,616 | -€2,713 | +€1,903 | +41.2% |
| Financial income | 75/76B | €20 | €25 | +€5 | +25.0% |
| Recurring financial income | 75 | €20 | €25 | +€5 | +25.0% |
| Financial charges | 65/66B | €1,914 | €2,821 | +€907 | +47.4% |
| Recurring financial charges | 65 | €1,914 | €2,821 | +€907 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,510 | -€5,509 | +€1,001 | +15.4% |
| Income taxes | 67/77 | €3 | €68 | +€65 | +2166.7% |
| Profit (loss) for the period | 9904 | -€6,513 | -€5,577 | +€936 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,513 | -€5,577 | +€936 | +14.4% |
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 7 October 2026 via checked.be.