CATIM: 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.
CATIM
Largest movements
- Cash +€23,272
up €23,272 (+59.0%), from €39,441 to €62,713
mainly Provisions (+€59,842) and Depreciation (+€21,746)
- Tangible fixed assets -€21,746
down €21,746 (-34.4%), from €63,282 to €41,536
- Receivables within one year +€18,248
up €18,248 (+59.6%), from €30,619 to €48,868
of which Other amounts receivable: +€17,903
- Provisions +€59,842
new in 2025: €59,842
- Debts after one year -€15,627
down €15,627 (-32.9%), from €47,427 to €31,800
- Reserves -€12,939
down €12,939 (-35.5%), from €36,418 to €23,479
- Other debts -€7,733
no longer reported in 2025 (was €7,733)
- Tax, wage and social debts -€3,524
down €3,524 (-16.9%), from €20,830 to €17,306
of which Remuneration and social security: -€2,948
- Provisions +€59,842
new in 2025: €59,842
- Taxes -€10,412
down €10,412 (-97.2%), from €10,716 to €305
- Gross operating margin -€2,860
down €2,860 (-3.8%), from €74,998 to €72,138
- Depreciation -€1,956
down €1,956 (-8.3%), from €23,702 to €21,746
- Financial charges -€1,392
down €1,392 (-36.7%), from €3,797 to €2,405
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 | €136,481 | €156,275 | +€19,794 | +14.5% |
| Fixed assets | 21/28 | €63,282 | €41,536 | -€21,746 | -34.4% |
| Tangible fixed assets | 22/27 | €63,282 | €41,536 | -€21,746 | -34.4% |
| Furniture and vehicles | 24 | €63,282 | €41,536 | -€21,746 | -34.4% |
| Current assets | 29/58 | €73,198 | €114,738 | +€41,540 | +56.7% |
| Amounts receivable within one year | 40/41 | €30,619 | €48,868 | +€18,248 | +59.6% |
| Trade receivables | 40 | €30,619 | €30,965 | +€346 | +1.1% |
| Other amounts receivable | 41 | - | €17,903 | +€17,903 | |
| Cash at bank and in hand | 54/58 | €39,441 | €62,713 | +€23,272 | +59.0% |
| Deferred charges and accrued income | 490/1 | €3,138 | €3,158 | +€20 | +0.6% |
| Total equity and liabilities | 10/49 | €136,481 | €156,275 | +€19,794 | +14.5% |
| Equity | 10/15 | €41,418 | €28,479 | -€12,939 | -31.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,418 | €23,479 | -€12,939 | -35.5% |
| Distributable reserves | 133 | €36,418 | €23,479 | -€12,939 | -35.5% |
| Provisions and deferred taxes | 16 | - | €59,842 | +€59,842 | |
| Provisions for liabilities and charges | 160/5 | - | €59,842 | +€59,842 | |
| Other liabilities and charges | 164/5 | - | €59,842 | +€59,842 | |
| Amounts payable | 17/49 | €95,063 | €67,954 | -€27,109 | -28.5% |
| Amounts payable after more than one year | 17 | €47,427 | €31,800 | -€15,627 | -32.9% |
| Financial debts | 170/4 | €47,427 | €31,800 | -€15,627 | -32.9% |
| Amounts payable within one year | 42/48 | €47,636 | €36,154 | -€11,482 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,627 | +€627 | +4.2% |
| Trade debts | 44 | €4,072 | €3,221 | -€851 | -20.9% |
| Suppliers | 440/4 | €4,072 | €3,221 | -€851 | -20.9% |
| Taxes, remuneration and social security | 45 | €20,830 | €17,306 | -€3,524 | -16.9% |
| Taxes | 450/3 | €17,882 | €17,306 | -€576 | -3.2% |
| Remuneration and social security | 454/9 | €2,948 | - | -€2,948 | |
| Other amounts payable | 47/48 | €7,733 | - | -€7,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,702 | €21,746 | -€1,956 | -8.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €59,842 | +€59,842 | |
| Other operating charges | 640/8 | €365 | €943 | +€578 | +158.4% |
| Gross operating margin | 9900 | €74,998 | €72,138 | -€2,860 | -3.8% |
| Operating profit (loss) | 9901 | €50,931 | -€10,392 | -€61,324 | |
| Financial income | 75/76B | - | €163 | +€163 | |
| Recurring financial income | 75 | - | €163 | +€163 | |
| Financial charges | 65/66B | €3,797 | €2,405 | -€1,392 | -36.7% |
| Recurring financial charges | 65 | €3,797 | €2,405 | -€1,392 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €47,134 | -€12,635 | -€59,768 | |
| Income taxes | 67/77 | €10,716 | €305 | -€10,412 | -97.2% |
| Profit (loss) for the period | 9904 | €36,418 | -€12,939 | -€49,357 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,418 | -€12,939 | -€49,357 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.