Cato Consulting: 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.
Cato Consulting
Largest movements
- Tangible fixed assets -€36,341
down €36,341 (-13.1%), from €276,680 to €240,339
of which Land and buildings: -€35,753
- Cash -€12,780
down €12,780 (-46.2%), from €27,647 to €14,867
mainly Debts after one year (-€31,786) and Other debts (-€23,314)
- Receivables within one year -€3,825
down €3,825 (-44.9%), from €8,513 to €4,688
of which Other amounts receivable: -€3,825
- Debts after one year -€31,786
down €31,786 (-18.0%), from €176,895 to €145,109
- Other debts -€23,314
down €23,314 (-50.5%), from €46,170 to €22,856
- Profit (loss) carried forward +€4,446
up €4,446 (+12.2%), from -€36,513 to -€32,067
- Gross operating margin +€5,309
up €5,309 (+8.7%), from €61,088 to €66,397
- Financial charges -€3,020
down €3,020 (-27.1%), from €11,161 to €8,141
- Depreciation +€924
up €924 (+2.5%), from €36,873 to €37,797
- Taxes -€916
down €916 (-29.4%), from €3,115 to €2,199
- Other operating charges +€773
up €773 (+25.2%), from €3,066 to €3,839
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.
Derived cash bridge
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 | €313,371 | €261,365 | -€52,006 | -16.6% |
| Fixed assets | 21/28 | €276,680 | €240,339 | -€36,341 | -13.1% |
| Tangible fixed assets | 22/27 | €276,680 | €240,339 | -€36,341 | -13.1% |
| Land and buildings | 22 | €268,848 | €233,095 | -€35,753 | -13.3% |
| Furniture and vehicles | 24 | €7,832 | €7,243 | -€589 | -7.5% |
| Current assets | 29/58 | €36,691 | €21,027 | -€15,664 | -42.7% |
| Amounts receivable within one year | 40/41 | €8,513 | €4,688 | -€3,825 | -44.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,513 | €4,688 | -€3,825 | -44.9% |
| Cash at bank and in hand | 54/58 | €27,647 | €14,867 | -€12,780 | -46.2% |
| Deferred charges and accrued income | 490/1 | €531 | €1,471 | +€940 | +177% |
| Total equity and liabilities | 10/49 | €313,371 | €261,365 | -€52,006 | -16.6% |
| Equity | 10/15 | €42,977 | €47,422 | +€4,445 | +10.3% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €54,689 | €54,689 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €50,969 | €50,969 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€36,513 | -€32,067 | +€4,446 | +12.2% |
| Amounts payable | 17/49 | €270,394 | €213,943 | -€56,451 | -20.9% |
| Amounts payable after more than one year | 17 | €176,895 | €145,109 | -€31,786 | -18.0% |
| Financial debts | 170/4 | €176,895 | €145,109 | -€31,786 | -18.0% |
| Amounts payable within one year | 42/48 | €93,498 | €68,835 | -€24,664 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €30,890 | €31,787 | +€897 | +2.9% |
| Financial debts | 43 | €2,336 | €1,983 | -€353 | -15.1% |
| Credit institutions | 430/8 | €2,336 | €1,983 | -€353 | -15.1% |
| Trade debts | 44 | €605 | €1,712 | +€1,107 | +183% |
| Suppliers | 440/4 | €605 | €1,712 | +€1,107 | +183% |
| Taxes, remuneration and social security | 45 | €13,497 | €10,497 | -€3,000 | -22.2% |
| Taxes | 450/3 | €13,497 | €10,497 | -€3,000 | -22.2% |
| Other amounts payable | 47/48 | €46,170 | €22,856 | -€23,314 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,873 | €37,797 | +€924 | +2.5% |
| Other operating charges | 640/8 | €3,066 | €3,839 | +€773 | +25.2% |
| Non-recurring operating charges | 66A | - | €10,059 | +€10,059 | |
| Gross operating margin | 9900 | €61,088 | €66,397 | +€5,309 | +8.7% |
| Operating profit (loss) | 9901 | €21,149 | €14,703 | -€6,446 | -30.5% |
| Financial income | 75/76B | €217 | €83 | -€134 | -62.0% |
| Recurring financial income | 75 | €217 | €83 | -€134 | -62.0% |
| Financial charges | 65/66B | €11,161 | €8,141 | -€3,020 | -27.1% |
| Recurring financial charges | 65 | €11,161 | €8,141 | -€3,020 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €10,206 | €6,644 | -€3,562 | -34.9% |
| Income taxes | 67/77 | €3,115 | €2,199 | -€916 | -29.4% |
| Profit (loss) for the period | 9904 | €7,091 | €4,445 | -€2,646 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,091 | €4,445 | -€2,646 | -37.3% |
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 16 October 2026 via checked.be.