CATO OYEN: 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 OYEN
Largest movements
- Cash -€5,170
down €5,170 (-68.5%), from €7,552 to €2,382
mainly Net result for the year (-€5,892) and Tax, wage and social debts (-€737)
- Deferred charges and accrued income -€1,071
no longer reported in 2025 (was €1,071)
- Receivables within one year +€548
up €548 (+31.3%), from €1,752 to €2,300
of which Other amounts receivable: +€2,300
- Profit (loss) carried forward -€5,892
new in 2025: -€5,892
- Other debts +€1,140
up €1,140 (+108%), from €1,055 to €2,194
- Tax, wage and social debts -€737
down €737 (-26.8%), from €2,749 to €2,013
of which Taxes: -€522
- Gross operating margin -€9,953
down €9,953, from €5,747 to -€4,206
- Taxes -€1,009
down €1,009 (-100%), from €1,009 to €0
- Other operating charges +€818
up €818 (+162%), from €505 to €1,323
- Depreciation -€310
down €310 (-53.2%), from €583 to €273
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 | €10,774 | €5,179 | -€5,594 | -51.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €399 | €498 | +€98 | +24.6% |
| Tangible fixed assets | 22/27 | €399 | €498 | +€98 | +24.6% |
| Furniture and vehicles | 24 | €399 | €498 | +€98 | +24.6% |
| Current assets | 29/58 | €10,375 | €4,682 | -€5,693 | -54.9% |
| Amounts receivable within one year | 40/41 | €1,752 | €2,300 | +€548 | +31.3% |
| Trade receivables | 40 | €1,752 | - | -€1,752 | |
| Other amounts receivable | 41 | - | €2,300 | +€2,300 | |
| Cash at bank and in hand | 54/58 | €7,552 | €2,382 | -€5,170 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,071 | - | -€1,071 | |
| Total equity and liabilities | 10/49 | €10,774 | €5,179 | -€5,594 | -51.9% |
| Equity | 10/15 | €6,452 | €561 | -€5,892 | -91.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,452 | €4,452 | = | 0.0% |
| Distributable reserves | 133 | €4,452 | €4,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,892 | -€5,892 | |
| Amounts payable | 17/49 | €4,321 | €4,619 | +€298 | +6.9% |
| Amounts payable within one year | 42/48 | €4,321 | €4,619 | +€298 | +6.9% |
| Trade debts | 44 | €299 | €194 | -€105 | -35.2% |
| Suppliers | 440/4 | €299 | €194 | -€105 | -35.2% |
| Advances received on contracts in progress | 46 | €218 | €218 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,749 | €2,013 | -€737 | -26.8% |
| Taxes | 450/3 | €2,534 | €2,013 | -€522 | -20.6% |
| Remuneration and social security | 454/9 | €215 | - | -€215 | |
| Other amounts payable | 47/48 | €1,055 | €2,194 | +€1,140 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €273 | -€310 | -53.2% |
| Other operating charges | 640/8 | €505 | €1,323 | +€818 | +162% |
| Gross operating margin | 9900 | €5,747 | -€4,206 | -€9,953 | |
| Operating profit (loss) | 9901 | €4,658 | -€5,802 | -€10,460 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €111 | €90 | -€21 | -19.2% |
| Recurring financial charges | 65 | €111 | €90 | -€21 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €4,547 | -€5,892 | -€10,439 | |
| Income taxes | 67/77 | €1,009 | €0 | -€1,009 | -100% |
| Profit (loss) for the period | 9904 | €3,538 | -€5,892 | -€9,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,538 | -€5,892 | -€9,430 |
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 21 October 2026 via checked.be.