Cathness: 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.
Cathness
Largest movements
- Cash -€29,980
down €29,980 (-69.1%), from €43,369 to €13,388
mainly Contributions, distributions and other (-€50,000) and Tax, wage and social debts (-€3,803)
- Reserves -€38,646
down €38,646 (-98.4%), from €39,280 to €633
- Other debts +€12,750
new in 2025: €12,750
- Tax, wage and social debts -€3,803
down €3,803 (-61.3%), from €6,206 to €2,403
- Gross operating margin -€669
down €669 (-4.4%), from €15,077 to €14,408
- Other operating charges -€380
down €380 (-48.8%), from €780 to €400
- Financial income +€281
up €281 (+240%), from €117 to €398
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 | €48,486 | €18,786 | -€29,700 | -61.3% |
| Current assets | 29/58 | €48,486 | €18,786 | -€29,700 | -61.3% |
| Amounts receivable within one year | 40/41 | €5,117 | €5,398 | +€281 | +5.5% |
| Other amounts receivable | 41 | €5,117 | €5,398 | +€281 | +5.5% |
| Cash at bank and in hand | 54/58 | €43,369 | €13,388 | -€29,980 | -69.1% |
| Total equity and liabilities | 10/49 | €48,486 | €18,786 | -€29,700 | -61.3% |
| Equity | 10/15 | €42,280 | €3,633 | -€38,646 | -91.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,280 | €633 | -€38,646 | -98.4% |
| Distributable reserves | 133 | €39,280 | €633 | -€38,646 | -98.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,206 | €15,153 | +€8,947 | +144% |
| Amounts payable within one year | 42/48 | €6,206 | €15,153 | +€8,947 | +144% |
| Taxes, remuneration and social security | 45 | €6,206 | €2,403 | -€3,803 | -61.3% |
| Taxes | 450/3 | €6,206 | €2,403 | -€3,803 | -61.3% |
| Other amounts payable | 47/48 | - | €12,750 | +€12,750 | |
| Other operating charges | 640/8 | €780 | €400 | -€380 | -48.8% |
| Gross operating margin | 9900 | €15,077 | €14,408 | -€669 | -4.4% |
| Operating profit (loss) | 9901 | €14,297 | €14,008 | -€289 | -2.0% |
| Financial income | 75/76B | €117 | €398 | +€281 | +240% |
| Recurring financial income | 75 | €117 | €398 | +€281 | +240% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.2% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €14,279 | €14,256 | -€23 | -0.2% |
| Income taxes | 67/77 | €2,856 | €2,903 | +€47 | +1.6% |
| Profit (loss) for the period | 9904 | €11,423 | €11,354 | -€70 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,423 | €11,354 | -€70 | -0.6% |
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.