CATIVI: 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.
CATIVI
Largest movements
- Cash -€13,661
down €13,661 (-33.3%), from €41,069 to €27,408
mainly Contributions, distributions and other (-€42,000) and Investment in fixed assets (net) (-€2,495)
- Receivables within one year +€2,479
up €2,479 (+563.0%), from €440 to €2,919
- Tangible fixed assets +€2,201
up €2,201 (+971.7%), from €227 to €2,428
- Contributions -€18,000
down €18,000 (-99.4%), from €18,100 to €100
- Profit (loss) carried forward +€7,789
up €7,789 (+194.6%), from €4,003 to €11,792
- Other debts +€2,101
up €2,101 (+9.6%), from €21,899 to €24,000
- Tax, wage and social debts -€871
down €871 (-31.6%), from €2,754 to €1,882
- Gross operating margin -€14,633
down €14,633 (-25.1%), from €58,241 to €43,608
- Taxes -€3,442
down €3,442 (-23.7%), from €14,523 to €11,081
- Financial charges -€2,981
down €2,981 (-98.5%), from €3,026 to €45
of which Non-recurring financial charges: -€2,981
- Depreciation -€766
down €766 (-72.3%), from €1,059 to €294
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 | €46,755 | €37,774 | -€8,981 | -19.2% |
| Fixed assets | 21/28 | €227 | €2,428 | +€2,201 | +971.7% |
| Tangible fixed assets | 22/27 | €227 | €2,428 | +€2,201 | +971.7% |
| Furniture and vehicles | 24 | €227 | €2,428 | +€2,201 | +971.7% |
| Current assets | 29/58 | €46,528 | €35,346 | -€11,183 | -24.0% |
| Amounts receivable within one year | 40/41 | €440 | €2,919 | +€2,479 | +563.0% |
| Other amounts receivable | 41 | €440 | €2,919 | +€2,479 | +563.0% |
| Current investments | 50/53 | €5,019 | €5,019 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,069 | €27,408 | -€13,661 | -33.3% |
| Total equity and liabilities | 10/49 | €46,755 | €37,774 | -€8,981 | -19.2% |
| Equity | 10/15 | €22,103 | €11,892 | -€10,211 | -46.2% |
| Contributions | 10/11 | €18,100 | €100 | -€18,000 | -99.4% |
| Profit (loss) carried forward | 14 | €4,003 | €11,792 | +€7,789 | +194.6% |
| Amounts payable | 17/49 | €24,652 | €25,882 | +€1,230 | +5.0% |
| Amounts payable within one year | 42/48 | €24,652 | €25,882 | +€1,230 | +5.0% |
| Taxes, remuneration and social security | 45 | €2,754 | €1,882 | -€871 | -31.6% |
| Taxes | 450/3 | €2,754 | €1,882 | -€871 | -31.6% |
| Other amounts payable | 47/48 | €21,899 | €24,000 | +€2,101 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,059 | €294 | -€766 | -72.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €58,241 | €43,608 | -€14,633 | -25.1% |
| Operating profit (loss) | 9901 | €56,794 | €42,914 | -€13,880 | -24.4% |
| Financial income | 75/76B | €26 | €1 | -€26 | -97.9% |
| Recurring financial income | 75 | €26 | €1 | -€26 | -97.9% |
| Financial charges | 65/66B | €3,026 | €45 | -€2,981 | -98.5% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Non-recurring financial charges | 66B | €2,981 | - | -€2,981 | |
| Profit (loss) for the period before taxes | 9903 | €53,794 | €42,870 | -€10,925 | -20.3% |
| Income taxes | 67/77 | €14,523 | €11,081 | -€3,442 | -23.7% |
| Profit (loss) for the period | 9904 | €39,272 | €31,789 | -€7,483 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,272 | €31,789 | -€7,483 | -19.1% |
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 10 October 2026 via checked.be.