CATLIFT DEVELOPMENT: 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.
CATLIFT DEVELOPMENT
Largest movements
- Cash -€21,644
down €21,644 (-70.9%), from €30,548 to €8,905
mainly Contributions, distributions and other (-€93,333) and Other debts (-€38,915)
- Receivables within one year -€20,830
down €20,830 (-11.2%), from €185,959 to €165,129
of which Other amounts receivable: -€44,343
- Profit (loss) carried forward -€93,333
down €93,333 (-77.5%), from €120,429 to €27,096
- Reserves +€72,348
up €72,348 (+267.8%), from €27,015 to €99,363
of which Distributable reserves: +€72,348
- Other debts -€38,915
no longer reported in 2025 (was €38,915)
- Tax, wage and social debts +€18,008
up €18,008 (+84.2%), from €21,376 to €39,384
- Gross operating margin +€66,550
up €66,550 (+239.1%), from €27,836 to €94,386
- Taxes +€16,844
up €16,844 (+138.3%), from €12,180 to €29,024
- Financial income -€2,507
down €2,507 (-22.6%), from €11,106 to €8,599
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 | €219,626 | €177,888 | -€41,739 | -19.0% |
| Fixed assets | 21/28 | €3,120 | €2,158 | -€961 | -30.8% |
| Tangible fixed assets | 22/27 | €2,970 | €2,008 | -€961 | -32.4% |
| Furniture and vehicles | 24 | €2,970 | €2,008 | -€961 | -32.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €216,507 | €175,730 | -€40,777 | -18.8% |
| Amounts receivable within one year | 40/41 | €185,959 | €165,129 | -€20,830 | -11.2% |
| Trade receivables | 40 | €5,000 | €28,514 | +€23,514 | +470.2% |
| Other amounts receivable | 41 | €180,958 | €136,615 | -€44,343 | -24.5% |
| Cash at bank and in hand | 54/58 | €30,548 | €8,905 | -€21,644 | -70.9% |
| Deferred charges and accrued income | 490/1 | - | €1,696 | +€1,696 | |
| Total equity and liabilities | 10/49 | €219,626 | €177,888 | -€41,739 | -19.0% |
| Equity | 10/15 | €158,600 | €137,614 | -€20,986 | -13.2% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €27,015 | €99,363 | +€72,348 | +267.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €25,156 | €97,503 | +€72,348 | +287.6% |
| Profit (loss) carried forward | 14 | €120,429 | €27,096 | -€93,333 | -77.5% |
| Amounts payable | 17/49 | €61,027 | €40,274 | -€20,753 | -34.0% |
| Amounts payable within one year | 42/48 | €61,027 | €40,274 | -€20,753 | -34.0% |
| Trade debts | 44 | €736 | €890 | +€154 | +20.9% |
| Suppliers | 440/4 | €736 | €890 | +€154 | +20.9% |
| Taxes, remuneration and social security | 45 | €21,376 | €39,384 | +€18,008 | +84.2% |
| Taxes | 450/3 | €21,376 | €39,384 | +€18,008 | +84.2% |
| Other amounts payable | 47/48 | €38,915 | - | -€38,915 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €1,461 | +€43 | +3.1% |
| Gross operating margin | 9900 | €27,836 | €94,386 | +€66,550 | +239.1% |
| Operating profit (loss) | 9901 | €26,418 | €92,925 | +€66,507 | +251.8% |
| Financial income | 75/76B | €11,106 | €8,599 | -€2,507 | -22.6% |
| Recurring financial income | 75 | €11,106 | €8,599 | -€2,507 | -22.6% |
| Financial charges | 65/66B | €188 | €152 | -€36 | -19.1% |
| Recurring financial charges | 65 | €188 | €152 | -€36 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €37,336 | €101,372 | +€64,036 | +171.5% |
| Income taxes | 67/77 | €12,180 | €29,024 | +€16,844 | +138.3% |
| Profit (loss) for the period | 9904 | €25,156 | €72,348 | +€47,192 | +187.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,156 | €72,348 | +€47,192 | +187.6% |
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 9 October 2026 via checked.be.