CATRAFIN: 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.
CATRAFIN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€15,076
down €15,076 (-70.0%), from €21,539 to €6,463
- Profit (loss) carried forward +€13,317
up €13,317 (+15.2%), from -€87,535 to -€74,218
- Other debts +€3,849
up €3,849 (+7.9%), from €48,935 to €52,784
- Short-term financial debts -€817
down €817 (-13.5%), from €6,061 to €5,245
- Tax, wage and social debts -€754
down €754 (-15.2%), from €4,951 to €4,198
- Gross operating margin +€11,686
up €11,686 (+281.4%), from €4,153 to €15,839
- Other operating charges -€755
down €755 (-69.7%), from €1,084 to €329
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 | €65,655 | €66,099 | +€444 | +0.7% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €65,655 | €66,099 | +€444 | +0.7% |
| Amounts receivable within one year | 40/41 | €62,582 | €62,966 | +€385 | +0.6% |
| Trade receivables | 40 | €29,710 | €30,094 | +€385 | +1.3% |
| Other amounts receivable | 41 | €32,872 | €32,872 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,074 | €3,100 | +€26 | +0.9% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €65,655 | €66,099 | +€444 | +0.7% |
| Equity | 10/15 | -€16,035 | -€2,718 | +€13,317 | +83.0% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,535 | -€74,218 | +€13,317 | +15.2% |
| Amounts payable | 17/49 | €81,691 | €68,818 | -€12,873 | -15.8% |
| Amounts payable within one year | 42/48 | €81,486 | €68,690 | -€12,797 | -15.7% |
| Financial debts | 43 | €6,061 | €5,245 | -€817 | -13.5% |
| Credit institutions | 430/8 | €6,061 | €5,245 | -€817 | -13.5% |
| Trade debts | 44 | €21,539 | €6,463 | -€15,076 | -70.0% |
| Suppliers | 440/4 | €21,539 | €6,463 | -€15,076 | -70.0% |
| Taxes, remuneration and social security | 45 | €4,951 | €4,198 | -€754 | -15.2% |
| Taxes | 450/3 | €4,951 | €4,198 | -€754 | -15.2% |
| Other amounts payable | 47/48 | €48,935 | €52,784 | +€3,849 | +7.9% |
| Accrued charges and deferred income | 492/3 | €205 | €128 | -€77 | -37.5% |
| Remuneration, social security and pensions | 62 | €830 | €863 | +€33 | +4.0% |
| Other operating charges | 640/8 | €1,084 | €329 | -€755 | -69.7% |
| Gross operating margin | 9900 | €4,153 | €15,839 | +€11,686 | +281.4% |
| Operating profit (loss) | 9901 | €2,240 | €14,647 | +€12,407 | +554.0% |
| Financial income | 75/76B | €3 | €17 | +€14 | +543.4% |
| Recurring financial income | 75 | €3 | €17 | +€14 | +543.4% |
| Financial charges | 65/66B | €1,241 | €1,347 | +€106 | +8.5% |
| Recurring financial charges | 65 | €1,241 | €1,347 | +€106 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €1,001 | €13,317 | +€12,316 | +1230.0% |
| Profit (loss) for the period | 9904 | €1,001 | €13,317 | +€12,316 | +1230.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,001 | €13,317 | +€12,316 | +1230.0% |
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 12 October 2026 via checked.be.