CATINE: 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.
What changed
CATINE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€281,905
2024 · €293,059-€11,154
Equity
€1.2m
2024 · €1.2m+€11,905
Cash
€22,033
2024 · €21,184+€849
Balance sheet total
€2.1m
2024 · €2.0m+€64,386
Largest movements
Assets
- Receivables within one year +€100,239
up €100,239 (+7.9%), from €1.3m to €1.4m
of which Other amounts receivable: +€100,065
- Stocks and contracts -€39,670
down €39,670 (-9.0%), from €440,943 to €401,274
Equity and liabilities
- Trade debts +€53,972
up €53,972 (+13.8%), from €391,628 to €445,600
Income statement
- Staff costs -€37,817
down €37,817 (-6.5%), from €582,307 to €544,490
- Gross operating margin -€25,805
down €25,805 (-2.9%), from €886,330 to €860,525
- Financial income -€21,121
down €21,121 (-50.0%), from €42,230 to €21,109
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
€293,059
Gross operating margin
-€25,805
Staff costs
+€37,817
Depreciation
-€1,554
Other operating charges
-€4,595
Financial income
-€21,121
Financial charges
+€4,320
Taxes
-€217
Result 2025
€281,905
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
+€283,536
Investment
-€17,309
Financing
-€265,378
Cash 2024
€21,184
From operations (derived)
+€283,536
Net result for the year
+€281,905
Depreciation
+€30,367
Stocks and contracts
+€39,670
Receivables within one year
-€100,239
Deferred charges and accrued income
-€16,026
Trade debts
+€53,972
Tax, wage and social debts
+€4,092
Other debts
-€15,489
Accrued charges and deferred income
+€5,284
Investment (derived)
-€17,309
Investment in fixed assets (net)
-€17,309
Financing
-€265,378
Short-term financial debts
+€4,622
Contributions, distributions and other
-€270,000
Cash 2025
€22,033
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,016,012 | €2,080,398 | +€64,386 | +3.2% |
| Fixed assets | 21/28 | €77,981 | €64,923 | -€13,059 | -16.7% |
| Tangible fixed assets | 22/27 | €76,426 | €63,367 | -€13,059 | -17.1% |
| Plant, machinery and equipment | 23 | €25,954 | €26,649 | +€696 | +2.7% |
| Furniture and vehicles | 24 | €4,747 | €8,580 | +€3,832 | +80.7% |
| Other tangible fixed assets | 26 | €45,725 | €28,138 | -€17,586 | -38.5% |
| Financial fixed assets | 28 | €1,555 | €1,555 | = | 0.0% |
| Current assets | 29/58 | €1,938,031 | €2,015,475 | +€77,444 | +4.0% |
| Stocks and contracts in progress | 3 | €440,943 | €401,274 | -€39,670 | -9.0% |
| Stocks | 30/36 | €440,943 | €401,274 | -€39,670 | -9.0% |
| Amounts receivable within one year | 40/41 | €1,274,055 | €1,374,294 | +€100,239 | +7.9% |
| Trade receivables | 40 | €27,557 | €27,731 | +€174 | +0.6% |
| Other amounts receivable | 41 | €1,246,498 | €1,346,563 | +€100,065 | +8.0% |
| Cash at bank and in hand | 54/58 | €21,184 | €22,033 | +€849 | +4.0% |
| Deferred charges and accrued income | 490/1 | €201,848 | €217,874 | +€16,026 | +7.9% |
| Total equity and liabilities | 10/49 | €2,016,012 | €2,080,398 | +€64,386 | +3.2% |
| Equity | 10/15 | €1,177,203 | €1,189,108 | +€11,905 | +1.0% |
| Contributions | 10/11 | €221,045 | €221,045 | = | 0.0% |
| Capital | 10 | €221,045 | €221,045 | = | 0.0% |
| Issued capital | 100 | €221,045 | €221,045 | = | 0.0% |
| Reserves | 13 | €22,105 | €22,105 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,105 | €22,105 | = | 0.0% |
| Legal reserve | 130 | €22,105 | €22,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | €934,053 | €945,958 | +€11,905 | +1.3% |
| Amounts payable | 17/49 | €838,809 | €891,289 | +€52,480 | +6.3% |
| Amounts payable within one year | 42/48 | €826,980 | €874,177 | +€47,197 | +5.7% |
| Financial debts | 43 | €50,001 | €54,622 | +€4,622 | +9.2% |
| Credit institutions | 430/8 | €50,001 | €54,622 | +€4,622 | +9.2% |
| Trade debts | 44 | €391,628 | €445,600 | +€53,972 | +13.8% |
| Suppliers | 440/4 | €391,628 | €445,600 | +€53,972 | +13.8% |
| Taxes, remuneration and social security | 45 | €99,862 | €103,954 | +€4,092 | +4.1% |
| Taxes | 450/3 | €3,078 | €3,661 | +€583 | +18.9% |
| Remuneration and social security | 454/9 | €96,784 | €100,293 | +€3,509 | +3.6% |
| Other amounts payable | 47/48 | €285,489 | €270,000 | -€15,489 | -5.4% |
| Accrued charges and deferred income | 492/3 | €11,829 | €17,113 | +€5,284 | +44.7% |
| Non-recurring operating income | 76A | €913 | €0 | -€913 | -100.0% |
| Remuneration, social security and pensions | 62 | €582,307 | €544,490 | -€37,817 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,813 | €30,367 | +€1,554 | +5.4% |
| Other operating charges | 640/8 | €2,828 | €7,423 | +€4,595 | +162.5% |
| Gross operating margin | 9900 | €886,330 | €860,525 | -€25,805 | -2.9% |
| Operating profit (loss) | 9901 | €272,381 | €278,245 | +€5,864 | +2.2% |
| Financial income | 75/76B | €42,230 | €21,109 | -€21,121 | -50.0% |
| Recurring financial income | 75 | €42,230 | €21,109 | -€21,121 | -50.0% |
| Financial charges | 65/66B | €21,168 | €16,848 | -€4,320 | -20.4% |
| Recurring financial charges | 65 | €21,168 | €16,848 | -€4,320 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €293,442 | €282,506 | -€10,937 | -3.7% |
| Income taxes | 67/77 | €383 | €600 | +€217 | +56.7% |
| Profit (loss) for the period | 9904 | €293,059 | €281,905 | -€11,154 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €293,059 | €281,905 | -€11,154 | -3.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.