CATI: 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.
What changed
CATI
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€74,304
2024 · €20,057+€54,247
Equity
€2.1m
2024 · €2.0m+€71,804
Cash
€10,735
2024 · €73,753-€63,018
Balance sheet total
€7.2m
2024 · €5.9m+€1.3m
Largest movements
Assets
- Tangible fixed assets +€820,300
up €820,300 (+14.7%), from €5.6m to €6.4m
of which Other tangible fixed assets: +€767,985
- Receivables within one year +€528,785
up €528,785 (+226.7%), from €233,283 to €762,068
of which Trade receivables: +€505,928
Equity and liabilities
- Other debts +€1.3m
up €1.3m (+204.9%), from €634,199 to €1.9m
- Trade debts -€123,072
down €123,072 (-69.2%), from €177,784 to €54,712
Income statement
- Other operating charges -€40,425
down €40,425 (-53.4%), from €75,646 to €35,221
- Gross operating margin +€21,357
up €21,357 (+3.9%), from €547,008 to €568,365
- Depreciation -€14,766
down €14,766 (-5.8%), from €255,048 to €240,283
- Financial charges +€14,127
up €14,127 (+64.6%), from €21,881 to €36,009
of which Non-recurring financial charges: +€12,205
- Staff costs -€12,833
down €12,833 (-7.8%), from €165,547 to €152,715
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.
Result 2024
€20,057
Gross operating margin
+€21,357
Staff costs
+€12,833
Depreciation
+€14,766
Write-downs
-€890
Other operating charges
+€40,425
Financial income
+€3,784
Financial charges
-€14,127
Taxes
-€543
Deferred taxes and other
-€23,357
Result 2025
€74,304
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.
From operations
+€1.0m
Investment
-€1.1m
Financing
-€12,500
Cash 2024
€73,753
From operations (derived)
+€1.0m
Net result for the year
+€74,304
Depreciation
+€240,283
Receivables within one year
-€528,785
Provisions
+€23,357
Trade debts
-€123,072
Tax, wage and social debts
-€9,448
Other debts
+€1.3m
Accrued charges and deferred income
+€34,150
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Current investments
-€239
Financing
-€12,500
Debts after one year
-€10,000
Contributions, distributions and other
-€2,500
Cash 2025
€10,735
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,912,169 | €7,198,475 | +€1.3m | +21.8% |
| Fixed assets | 21/28 | €5,605,133 | €6,425,433 | +€820,300 | +14.6% |
| Tangible fixed assets | 22/27 | €5,596,019 | €6,416,318 | +€820,300 | +14.7% |
| Land and buildings | 22 | €4,994,872 | €4,950,709 | -€44,163 | -0.9% |
| Plant, machinery and equipment | 23 | €272,631 | €399,182 | +€126,551 | +46.4% |
| Furniture and vehicles | 24 | €82,361 | €52,288 | -€30,073 | -36.5% |
| Other tangible fixed assets | 26 | €246,154 | €1,014,140 | +€767,985 | +312.0% |
| Financial fixed assets | 28 | €9,114 | €9,114 | = | 0.0% |
| Current assets | 29/58 | €307,035 | €773,042 | +€466,007 | +151.8% |
| Amounts receivable within one year | 40/41 | €233,283 | €762,068 | +€528,785 | +226.7% |
| Trade receivables | 40 | €229,894 | €735,822 | +€505,928 | +220.1% |
| Other amounts receivable | 41 | €3,389 | €26,245 | +€22,856 | +674.4% |
| Current investments | 50/53 | - | €239 | +€239 | |
| Cash at bank and in hand | 54/58 | €73,753 | €10,735 | -€63,018 | -85.4% |
| Total equity and liabilities | 10/49 | €5,912,169 | €7,198,475 | +€1.3m | +21.8% |
| Equity | 10/15 | €2,022,515 | €2,094,319 | +€71,804 | +3.6% |
| Contributions | 10/11 | €165,747 | €165,747 | = | 0.0% |
| Reserves | 13 | €314,678 | €384,748 | +€70,070 | +22.3% |
| Non-distributable reserves | 130/1 | €16,575 | €16,575 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,575 | €16,575 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €70,070 | +€32,570 | +86.9% |
| Distributable reserves | 133 | €260,604 | €298,104 | +€37,500 | +14.4% |
| Profit (loss) carried forward | 14 | €1,542,089 | €1,543,823 | +€1,733 | +0.1% |
| Provisions and deferred taxes | 16 | €32,500 | €55,857 | +€23,357 | +71.9% |
| Provisions for liabilities and charges | 160/5 | €32,500 | €32,500 | = | 0.0% |
| Environmental obligations | 163 | €13,000 | €13,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €19,500 | €19,500 | = | 0.0% |
| Deferred taxes | 168 | - | €23,357 | +€23,357 | |
| Amounts payable | 17/49 | €3,857,154 | €5,048,300 | +€1.2m | +30.9% |
| Amounts payable after more than one year | 17 | €2,824,166 | €2,814,166 | -€10,000 | -0.4% |
| Financial debts | 170/4 | €2,810,000 | €2,810,000 | = | 0.0% |
| Other amounts payable | 178/9 | €14,166 | €4,166 | -€10,000 | -70.6% |
| Amounts payable within one year | 42/48 | €860,618 | €2,027,614 | +€1.2m | +135.6% |
| Trade debts | 44 | €177,784 | €54,712 | -€123,072 | -69.2% |
| Suppliers | 440/4 | €177,784 | €54,712 | -€123,072 | -69.2% |
| Taxes, remuneration and social security | 45 | €48,636 | €39,188 | -€9,448 | -19.4% |
| Taxes | 450/3 | €4,169 | €7,823 | +€3,654 | +87.6% |
| Remuneration and social security | 454/9 | €44,467 | €31,365 | -€13,101 | -29.5% |
| Other amounts payable | 47/48 | €634,199 | €1,933,714 | +€1.3m | +204.9% |
| Accrued charges and deferred income | 492/3 | €172,370 | €206,520 | +€34,150 | +19.8% |
| Non-recurring operating income | 76A | - | €195,730 | +€195,730 | |
| Remuneration, social security and pensions | 62 | €165,547 | €152,715 | -€12,833 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255,048 | €240,283 | -€14,766 | -5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €485 | €1,375 | +€890 | +183.5% |
| Other operating charges | 640/8 | €75,646 | €35,221 | -€40,425 | -53.4% |
| Gross operating margin | 9900 | €547,008 | €568,365 | +€21,357 | +3.9% |
| Operating profit (loss) | 9901 | €50,281 | €138,771 | +€88,490 | +176.0% |
| Financial income | 75/76B | - | €3,784 | +€3,784 | |
| Recurring financial income | 75 | - | €3,784 | +€3,784 | |
| Financial charges | 65/66B | €21,881 | €36,009 | +€14,127 | +64.6% |
| Recurring financial charges | 65 | €21,881 | €23,804 | +€1,922 | +8.8% |
| Non-recurring financial charges | 66B | - | €12,205 | +€12,205 | |
| Profit (loss) for the period before taxes | 9903 | €28,400 | €106,546 | +€78,146 | +275.2% |
| Transfer from deferred taxes | 780 | - | €393 | +€393 | |
| Transfer to deferred taxes | 680 | - | €23,750 | +€23,750 | |
| Income taxes | 67/77 | €8,343 | €8,886 | +€543 | +6.5% |
| Profit (loss) for the period | 9904 | €20,057 | €74,304 | +€54,247 | +270.5% |
| Transfer from tax-exempt reserves | 789 | - | €1,180 | +€1,180 | |
| Transfer to tax-exempt reserves | 689 | - | €71,250 | +€71,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,057 | €4,233 | -€15,823 | -78.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.