CATIE: 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.
CATIE
Largest movements
- Cash +€42,880
up €42,880 (+12.5%), from €344,308 to €387,188
mainly Net result for the year (+€97,955) and Other debts (+€22,304)
- Current investments +€13,680
up €13,680 (+2.7%), from €507,485 to €521,165
- Deferred charges and accrued income -€11,591
down €11,591 (-88.3%), from €13,124 to €1,534
- Reserves +€82,855
up €82,855 (+25.2%), from €329,143 to €411,998
of which Distributable reserves: +€82,855
- Debts after one year -€50,000
down €50,000 (-19.2%), from €260,000 to €210,000
- Other debts +€22,304
up €22,304 (+54.9%), from €40,641 to €62,944
- Gross operating margin -€25,140
down €25,140 (-14.8%), from €169,694 to €144,555
- Taxes -€11,482
down €11,482 (-25.1%), from €45,667 to €34,185
- Financial income -€9,268
down €9,268 (-52.1%), from €17,793 to €8,525
- Financial charges +€2,739
up €2,739 (+18.1%), from €15,112 to €17,851
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 | €923,750 | €973,264 | +€49,515 | +5.4% |
| Fixed assets | 21/28 | €5,775 | €10,996 | +€5,221 | +90.4% |
| Intangible fixed assets | 21 | €656 | €336 | -€320 | -48.8% |
| Tangible fixed assets | 22/27 | €5,119 | €10,660 | +€5,541 | +108.2% |
| Land and buildings | 22 | €2,354 | €1,961 | -€392 | -16.7% |
| Furniture and vehicles | 24 | €2,766 | €8,699 | +€5,933 | +214.5% |
| Current assets | 29/58 | €917,975 | €962,269 | +€44,294 | +4.8% |
| Amounts receivable within one year | 40/41 | €53,057 | €52,382 | -€676 | -1.3% |
| Trade receivables | 40 | €53,057 | €52,141 | -€916 | -1.7% |
| Other amounts receivable | 41 | €0 | €241 | +€241 | |
| Current investments | 50/53 | €507,485 | €521,165 | +€13,680 | +2.7% |
| Cash at bank and in hand | 54/58 | €344,308 | €387,188 | +€42,880 | +12.5% |
| Deferred charges and accrued income | 490/1 | €13,124 | €1,534 | -€11,591 | -88.3% |
| Total equity and liabilities | 10/49 | €923,750 | €973,264 | +€49,515 | +5.4% |
| Equity | 10/15 | €574,894 | €657,749 | +€82,855 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €329,143 | €411,998 | +€82,855 | +25.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €327,283 | €410,138 | +€82,855 | +25.3% |
| Profit (loss) carried forward | 14 | €239,551 | €239,551 | = | 0.0% |
| Amounts payable | 17/49 | €348,856 | €315,516 | -€33,340 | -9.6% |
| Amounts payable after more than one year | 17 | €260,000 | €210,000 | -€50,000 | -19.2% |
| Other amounts payable | 178/9 | €260,000 | €210,000 | -€50,000 | -19.2% |
| Amounts payable within one year | 42/48 | €70,099 | €87,873 | +€17,774 | +25.4% |
| Trade debts | 44 | €5,330 | €8,689 | +€3,359 | +63.0% |
| Suppliers | 440/4 | €5,330 | €8,689 | +€3,359 | +63.0% |
| Taxes, remuneration and social security | 45 | €24,128 | €16,240 | -€7,888 | -32.7% |
| Taxes | 450/3 | €24,128 | €16,240 | -€7,888 | -32.7% |
| Other amounts payable | 47/48 | €40,641 | €62,944 | +€22,304 | +54.9% |
| Accrued charges and deferred income | 492/3 | €18,757 | €17,643 | -€1,114 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,767 | €2,279 | -€488 | -17.6% |
| Other operating charges | 640/8 | €1,370 | €809 | -€561 | -40.9% |
| Gross operating margin | 9900 | €169,694 | €144,555 | -€25,140 | -14.8% |
| Operating profit (loss) | 9901 | €165,557 | €141,466 | -€24,091 | -14.6% |
| Financial income | 75/76B | €17,793 | €8,525 | -€9,268 | -52.1% |
| Recurring financial income | 75 | €17,793 | €8,525 | -€9,268 | -52.1% |
| Financial charges | 65/66B | €15,112 | €17,851 | +€2,739 | +18.1% |
| Recurring financial charges | 65 | €15,112 | €17,851 | +€2,739 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €168,238 | €132,140 | -€36,098 | -21.5% |
| Income taxes | 67/77 | €45,667 | €34,185 | -€11,482 | -25.1% |
| Profit (loss) for the period | 9904 | €122,571 | €97,955 | -€24,616 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122,571 | €97,955 | -€24,616 | -20.1% |
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 6 October 2026 via checked.be.