CATPAR IT 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.
CATPAR IT Consulting
Largest movements
- Receivables within one year -€11,255
down €11,255 (-50.7%), from €22,213 to €10,958
of which Trade receivables: -€6,652
- Tangible fixed assets -€1,518
no longer reported in 2024 (was €1,518)
- Cash -€479
down €479 (-54.0%), from €887 to €408
mainly Current portion of long-term debt (-€9,231) and Tax, wage and social debts (-€2,583)
- Current portion of long-term debt -€9,231
no longer reported in 2024 (was €9,231)
- Tax, wage and social debts -€2,583
no longer reported in 2024 (was €2,583)
- Profit (loss) carried forward -€1,472
down €1,472 (-22.8%), from €6,447 to €4,975
- Gross operating margin -€17,038
down €17,038, from €16,563 to -€475
- Taxes -€2,583
no longer reported in 2024 (was €2,583)
- Other operating charges +€1,518
new in 2024: €1,518
- Financial income +€835
new in 2024: €835
- Depreciation -€759
no longer reported in 2024 (was €759)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,618 | €11,366 | -€13,252 | -53.8% |
| Fixed assets | 21/28 | €1,518 | - | -€1,518 | |
| Tangible fixed assets | 22/27 | €1,518 | - | -€1,518 | |
| Plant, machinery and equipment | 23 | €1,518 | - | -€1,518 | |
| Current assets | 29/58 | €23,100 | €11,366 | -€11,734 | -50.8% |
| Amounts receivable within one year | 40/41 | €22,213 | €10,958 | -€11,255 | -50.7% |
| Trade receivables | 40 | €6,652 | - | -€6,652 | |
| Other amounts receivable | 41 | €15,561 | €10,958 | -€4,603 | -29.6% |
| Cash at bank and in hand | 54/58 | €887 | €408 | -€479 | -54.0% |
| Total equity and liabilities | 10/49 | €24,618 | €11,366 | -€13,252 | -53.8% |
| Equity | 10/15 | €11,447 | €9,975 | -€1,472 | -12.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,447 | €4,975 | -€1,472 | -22.8% |
| Amounts payable | 17/49 | €13,172 | €1,391 | -€11,780 | -89.4% |
| Amounts payable within one year | 42/48 | €13,172 | €1,391 | -€11,780 | -89.4% |
| Current portion of amounts payable after more than one year | 42 | €9,231 | - | -€9,231 | |
| Trade debts | 44 | €1,358 | €1,391 | +€34 | +2.5% |
| Suppliers | 440/4 | €1,358 | €1,391 | +€34 | +2.5% |
| Taxes, remuneration and social security | 45 | €2,583 | - | -€2,583 | |
| Taxes | 450/3 | €2,583 | - | -€2,583 | |
| Non-recurring operating income | 76A | - | €2,250 | +€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €759 | - | -€759 | |
| Other operating charges | 640/8 | - | €1,518 | +€1,518 | |
| Gross operating margin | 9900 | €16,563 | -€475 | -€17,038 | |
| Operating profit (loss) | 9901 | €15,804 | -€1,994 | -€17,797 | |
| Financial income | 75/76B | - | €835 | +€835 | |
| Recurring financial income | 75 | - | €835 | +€835 | |
| Financial charges | 65/66B | €544 | €313 | -€231 | -42.5% |
| Recurring financial charges | 65 | €544 | €313 | -€231 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €15,260 | -€1,472 | -€16,732 | |
| Income taxes | 67/77 | €2,583 | - | -€2,583 | |
| Profit (loss) for the period | 9904 | €12,677 | -€1,472 | -€14,149 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,677 | -€1,472 | -€14,149 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.