cathopiA: 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.
cathopiA
Largest movements
- Tangible fixed assets -€23,453
down €23,453 (-47.9%), from €48,990 to €25,537
of which Furniture and vehicles: -€22,501
- Receivables within one year +€8,413
up €8,413 (+165%), from €5,105 to €13,518
of which Other amounts receivable: +€8,063
- Deferred charges and accrued income -€1,185
down €1,185 (-47.6%), from €2,491 to €1,306
- Reserves -€9,482
down €9,482 (-34.7%), from €27,289 to €17,807
of which Distributable reserves: -€9,482
- Current portion of long-term debt -€8,513
down €8,513 (-91.5%), from €9,302 to €789
- Tax, wage and social debts +€1,894
up €1,894 (+39.0%), from €4,851 to €6,745
- Trade debts +€1,039
up €1,039 (+14.4%), from €7,203 to €8,242
- Debts after one year -€789
down €789 (-100%), from €789 to €0
- Gross operating margin -€21,501
down €21,501 (-62.7%), from €34,308 to €12,807
- Depreciation -€7,476
down €7,476 (-54.7%), from €13,671 to €6,195
- Taxes -€4,367
down €4,367 (-63.1%), from €6,923 to €2,556
- Financial charges -€708
down €708 (-54.5%), from €1,300 to €592
- Other operating charges -€348
down €348 (-26.9%), from €1,294 to €946
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 | €56,611 | €40,628 | -€15,984 | -28.2% |
| Fixed assets | 21/28 | €48,990 | €25,537 | -€23,453 | -47.9% |
| Tangible fixed assets | 22/27 | €48,990 | €25,537 | -€23,453 | -47.9% |
| Furniture and vehicles | 24 | €44,411 | €21,911 | -€22,501 | -50.7% |
| Other tangible fixed assets | 26 | €4,579 | €3,626 | -€953 | -20.8% |
| Current assets | 29/58 | €7,621 | €15,091 | +€7,469 | +98.0% |
| Amounts receivable within one year | 40/41 | €5,105 | €13,518 | +€8,413 | +165% |
| Trade receivables | 40 | €5,105 | €5,455 | +€350 | +6.9% |
| Other amounts receivable | 41 | - | €8,063 | +€8,063 | |
| Cash at bank and in hand | 54/58 | €26 | €267 | +€242 | +946% |
| Deferred charges and accrued income | 490/1 | €2,491 | €1,306 | -€1,185 | -47.6% |
| Total equity and liabilities | 10/49 | €56,611 | €40,628 | -€15,984 | -28.2% |
| Equity | 10/15 | €33,489 | €24,007 | -€9,482 | -28.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,289 | €17,807 | -€9,482 | -34.7% |
| Non-distributable reserves | 130/1 | €450 | €450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €450 | €450 | = | 0.0% |
| Distributable reserves | 133 | €26,839 | €17,358 | -€9,482 | -35.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,122 | €16,620 | -€6,502 | -28.1% |
| Amounts payable after more than one year | 17 | €789 | €0 | -€789 | -100% |
| Financial debts | 170/4 | €789 | €0 | -€789 | -100% |
| Amounts payable within one year | 42/48 | €22,083 | €16,620 | -€5,463 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €9,302 | €789 | -€8,513 | -91.5% |
| Financial debts | 43 | €512 | €844 | +€332 | +64.8% |
| Credit institutions | 430/8 | €512 | €844 | +€332 | +64.8% |
| Trade debts | 44 | €7,203 | €8,242 | +€1,039 | +14.4% |
| Suppliers | 440/4 | €7,203 | €8,242 | +€1,039 | +14.4% |
| Taxes, remuneration and social security | 45 | €4,851 | €6,745 | +€1,894 | +39.0% |
| Taxes | 450/3 | €4,851 | €6,745 | +€1,894 | +39.0% |
| Other amounts payable | 47/48 | €215 | €0 | -€215 | -100% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Non-recurring operating income | 76A | €0 | €1,242 | +€1,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,671 | €6,195 | -€7,476 | -54.7% |
| Other operating charges | 640/8 | €1,294 | €946 | -€348 | -26.9% |
| Gross operating margin | 9900 | €34,308 | €12,807 | -€21,501 | -62.7% |
| Operating profit (loss) | 9901 | €19,342 | €5,665 | -€13,677 | -70.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,900% |
| Financial charges | 65/66B | €1,300 | €592 | -€708 | -54.5% |
| Recurring financial charges | 65 | €1,300 | €592 | -€708 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €18,043 | €5,074 | -€12,968 | -71.9% |
| Income taxes | 67/77 | €6,923 | €2,556 | -€4,367 | -63.1% |
| Profit (loss) for the period | 9904 | €11,120 | €2,518 | -€8,601 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,120 | €2,518 | -€8,601 | -77.4% |
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 27 October 2026 via checked.be.