CATOGAN: 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.
CATOGAN
Largest movements
- Tangible fixed assets -€3,825
down €3,825 (-3.2%), from €117,768 to €113,943
- Tax, wage and social debts -€6,285
down €6,285 (-24.8%), from €25,323 to €19,038
- Profit (loss) carried forward +€2,418
up €2,418 (+7.6%), from €31,835 to €34,253
- Depreciation -€2,003
down €2,003 (-34.4%), from €5,827 to €3,825
- Gross operating margin -€1,060
down €1,060 (-12.0%), from €8,831 to €7,771
- Financial charges +€530
up €530 (+913.1%), from €58 to €588
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 | €117,884 | €113,960 | -€3,924 | -3.3% |
| Fixed assets | 21/28 | €117,768 | €113,943 | -€3,825 | -3.2% |
| Tangible fixed assets | 22/27 | €117,768 | €113,943 | -€3,825 | -3.2% |
| Land and buildings | 22 | €117,768 | €113,943 | -€3,825 | -3.2% |
| Current assets | 29/58 | €116 | €17 | -€99 | -85.4% |
| Cash at bank and in hand | 54/58 | €116 | €17 | -€99 | -85.4% |
| Total equity and liabilities | 10/49 | €117,884 | €113,960 | -€3,924 | -3.3% |
| Equity | 10/15 | €52,898 | €55,316 | +€2,418 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,463 | €2,463 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €1,963 | €1,963 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,835 | €34,253 | +€2,418 | +7.6% |
| Amounts payable | 17/49 | €64,986 | €58,644 | -€6,342 | -9.8% |
| Amounts payable within one year | 42/48 | €64,986 | €58,644 | -€6,342 | -9.8% |
| Trade debts | 44 | - | €25 | +€25 | |
| Suppliers | 440/4 | - | €25 | +€25 | |
| Taxes, remuneration and social security | 45 | €25,323 | €19,038 | -€6,285 | -24.8% |
| Taxes | 450/3 | €25,323 | €19,038 | -€6,285 | -24.8% |
| Other amounts payable | 47/48 | €39,662 | €39,581 | -€82 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,827 | €3,825 | -€2,003 | -34.4% |
| Other operating charges | 640/8 | - | €25 | +€25 | |
| Gross operating margin | 9900 | €8,831 | €7,771 | -€1,060 | -12.0% |
| Operating profit (loss) | 9901 | €3,004 | €3,922 | +€918 | +30.5% |
| Financial charges | 65/66B | €58 | €588 | +€530 | +913.1% |
| Recurring financial charges | 65 | €58 | €588 | +€530 | +913.1% |
| Profit (loss) for the period before taxes | 9903 | €2,946 | €3,333 | +€387 | +13.1% |
| Income taxes | 67/77 | €983 | €915 | -€67 | -6.9% |
| Profit (loss) for the period | 9904 | €1,963 | €2,418 | +€455 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,963 | €2,418 | +€455 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.