CATLI: 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.
CATLI
Largest movements
- Tangible fixed assets -€7,042
down €7,042 (-49.4%), from €14,258 to €7,216
of which Furniture and vehicles: -€5,186
- Cash -€4,016
down €4,016 (-93.5%), from €4,295 to €279
mainly Net result for the year (-€9,148) and Receivables within one year (-€1,272)
- Receivables within one year +€1,272
up €1,272 (+3.3%), from €38,734 to €40,006
of which Trade receivables: +€9,513
- Deferred charges and accrued income +€849
new in 2025: €849
- Profit (loss) carried forward -€5,337
down €5,337 (-19.0%), from €28,040 to €22,703
- Reserves -€3,812
no longer reported in 2025 (was €3,812)
- Gross operating margin -€48,231
down €48,231 (-99.0%), from €48,742 to €511
- Other operating charges -€12,810
down €12,810 (-73.2%), from €17,497 to €4,686
- Financial charges +€3,279
new in 2025: €3,279
- Depreciation -€1,101
down €1,101 (-34.3%), from €3,206 to €2,105
- Financial income +€854
new in 2025: €854
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 | €58,006 | €48,820 | -€9,186 | -15.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,508 | €7,216 | -€7,292 | -50.3% |
| Tangible fixed assets | 22/27 | €14,258 | €7,216 | -€7,042 | -49.4% |
| Plant, machinery and equipment | 23 | €8,749 | €6,894 | -€1,855 | -21.2% |
| Furniture and vehicles | 24 | €5,509 | €322 | -€5,186 | -94.1% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €43,499 | €41,604 | -€1,895 | -4.4% |
| Amounts receivable within one year | 40/41 | €38,734 | €40,006 | +€1,272 | +3.3% |
| Trade receivables | 40 | - | €9,513 | +€9,513 | |
| Other amounts receivable | 41 | €38,734 | €30,493 | -€8,241 | -21.3% |
| Current investments | 50/53 | €470 | €470 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,295 | €279 | -€4,016 | -93.5% |
| Deferred charges and accrued income | 490/1 | - | €849 | +€849 | |
| Total equity and liabilities | 10/49 | €58,006 | €48,820 | -€9,186 | -15.8% |
| Equity | 10/15 | €33,852 | €24,703 | -€9,148 | -27.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,812 | - | -€3,812 | |
| Distributable reserves | 133 | €3,812 | - | -€3,812 | |
| Profit (loss) carried forward | 14 | €28,040 | €22,703 | -€5,337 | -19.0% |
| Amounts payable | 17/49 | €24,155 | €24,117 | -€38 | -0.2% |
| Amounts payable within one year | 42/48 | €24,155 | €24,117 | -€38 | -0.2% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €13,677 | €14,180 | +€503 | +3.7% |
| Suppliers | 440/4 | €13,677 | €14,180 | +€503 | +3.7% |
| Taxes, remuneration and social security | 45 | €10,478 | €9,936 | -€541 | -5.2% |
| Taxes | 450/3 | €10,478 | €9,936 | -€541 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,206 | €2,105 | -€1,101 | -34.3% |
| Other operating charges | 640/8 | €17,497 | €4,686 | -€12,810 | -73.2% |
| Gross operating margin | 9900 | €48,742 | €511 | -€48,231 | -99.0% |
| Operating profit (loss) | 9901 | €28,040 | -€6,280 | -€34,320 | |
| Financial income | 75/76B | - | €854 | +€854 | |
| Recurring financial income | 75 | - | €854 | +€854 | |
| Financial charges | 65/66B | - | €3,279 | +€3,279 | |
| Recurring financial charges | 65 | - | €3,279 | +€3,279 | |
| Profit (loss) for the period before taxes | 9903 | €28,040 | -€8,706 | -€36,745 | |
| Income taxes | 67/77 | - | €443 | +€443 | |
| Profit (loss) for the period | 9904 | €28,040 | -€9,148 | -€37,188 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,040 | -€9,148 | -€37,188 |
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 1 October 2026 via checked.be.