CATS COMMUNICATION: 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.
CATS COMMUNICATION
Largest movements
- Current investments +€170,000
up €170,000 (+567%), from €30,000 to €200,000
- Cash -€127,833
down €127,833 (-66.3%), from €192,718 to €64,885
mainly Current investments (-€170,000) and Trade debts (-€71,214)
- Receivables within one year -€6,323
down €6,323 (-15.1%), from €41,949 to €35,626
of which Trade receivables: -€6,323
- Tangible fixed assets -€5,996
down €5,996 (-9.6%), from €62,699 to €56,703
of which Furniture and vehicles: -€11,144
- Debts after one year +€108,881
up €108,881 (+159%), from €68,521 to €177,402
- Trade debts -€71,214
down €71,214 (-89.9%), from €79,228 to €8,014
- Advances received -€45,075
no longer reported in 2024 (was €45,075)
- Reserves +€40,000
up €40,000 (+97.6%), from €41,000 to €81,000
- Gross operating margin -€3,547
down €3,547 (-4.3%), from €81,847 to €78,301
- Financial income +€1,945
new in 2024: €1,945
- Depreciation +€1,323
up €1,323 (+6.2%), from €21,489 to €22,811
- Taxes -€1,079
down €1,079 (-6.3%), from €17,069 to €15,990
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 | €327,366 | €357,674 | +€30,308 | +9.3% |
| Fixed assets | 21/28 | €62,699 | €56,703 | -€5,996 | -9.6% |
| Tangible fixed assets | 22/27 | €62,699 | €56,703 | -€5,996 | -9.6% |
| Land and buildings | 22 | - | €8,810 | +€8,810 | |
| Plant, machinery and equipment | 23 | €31,850 | €28,188 | -€3,662 | -11.5% |
| Furniture and vehicles | 24 | €30,849 | €19,705 | -€11,144 | -36.1% |
| Current assets | 29/58 | €264,667 | €300,971 | +€36,304 | +13.7% |
| Amounts receivable within one year | 40/41 | €41,949 | €35,626 | -€6,323 | -15.1% |
| Trade receivables | 40 | €41,723 | €35,400 | -€6,323 | -15.2% |
| Other amounts receivable | 41 | €225 | €225 | = | 0.0% |
| Current investments | 50/53 | €30,000 | €200,000 | +€170,000 | +567% |
| Cash at bank and in hand | 54/58 | €192,718 | €64,885 | -€127,833 | -66.3% |
| Deferred charges and accrued income | 490/1 | - | €460 | +€460 | |
| Total equity and liabilities | 10/49 | €327,366 | €357,674 | +€30,308 | +9.3% |
| Equity | 10/15 | €68,601 | €108,967 | +€40,365 | +58.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,000 | €81,000 | +€40,000 | +97.6% |
| Distributable reserves | 133 | €41,000 | €81,000 | +€40,000 | +97.6% |
| Profit (loss) carried forward | 14 | €25,601 | €25,967 | +€365 | +1.4% |
| Amounts payable | 17/49 | €258,764 | €248,707 | -€10,057 | -3.9% |
| Amounts payable after more than one year | 17 | €68,521 | €177,402 | +€108,881 | +159% |
| Financial debts | 170/4 | €68,521 | €177,402 | +€108,881 | +159% |
| Amounts payable within one year | 42/48 | €190,243 | €71,305 | -€118,938 | -62.5% |
| Trade debts | 44 | €79,228 | €8,014 | -€71,214 | -89.9% |
| Suppliers | 440/4 | €79,228 | €8,014 | -€71,214 | -89.9% |
| Advances received on contracts in progress | 46 | €45,075 | - | -€45,075 | |
| Taxes, remuneration and social security | 45 | €32,875 | €33,373 | +€498 | +1.5% |
| Taxes | 450/3 | €32,875 | €33,373 | +€498 | +1.5% |
| Other amounts payable | 47/48 | €33,065 | €29,918 | -€3,147 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,489 | €22,811 | +€1,323 | +6.2% |
| Other operating charges | 640/8 | €1,415 | €974 | -€440 | -31.1% |
| Gross operating margin | 9900 | €81,847 | €78,301 | -€3,547 | -4.3% |
| Operating profit (loss) | 9901 | €58,944 | €54,515 | -€4,429 | -7.5% |
| Financial income | 75/76B | - | €1,945 | +€1,945 | |
| Recurring financial income | 75 | - | €1,945 | +€1,945 | |
| Financial charges | 65/66B | €333 | €105 | -€229 | -68.6% |
| Recurring financial charges | 65 | €333 | €105 | -€229 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €58,611 | €56,355 | -€2,255 | -3.8% |
| Income taxes | 67/77 | €17,069 | €15,990 | -€1,079 | -6.3% |
| Profit (loss) for the period | 9904 | €41,542 | €40,365 | -€1,177 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,542 | €40,365 | -€1,177 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.