CATS COMMUNICATIONS: 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 COMMUNICATIONS
Largest movements
- Receivables within one year -€22,898
down €22,898 (-94.0%), from €24,367 to €1,470
of which Other amounts receivable: -€20,125
- Tangible fixed assets -€1,657
down €1,657 (-24.5%), from €6,754 to €5,097
of which Plant, machinery and equipment: -€1,290
- Profit (loss) carried forward -€20,664
down €20,664 (-123%), from -€16,818 to -€37,482
- Tax, wage and social debts -€8,873
down €8,873 (-91.5%), from €9,696 to €823
- Other debts +€4,059
new in 2025: €4,059
- Debts after one year +€1,229
up €1,229 (+10.2%), from €12,021 to €13,250
- Gross operating margin -€16,968
down €16,968 (-74.3%), from €22,848 to €5,880
- Other operating charges -€7,567
down €7,567 (-28.6%), from €26,452 to €18,886
- Financial charges +€980
up €980 (+22.0%), from €4,453 to €5,433
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,546 | €8,066 | -€24,480 | -75.2% |
| Fixed assets | 21/28 | €6,954 | €5,297 | -€1,657 | -23.8% |
| Tangible fixed assets | 22/27 | €6,754 | €5,097 | -€1,657 | -24.5% |
| Plant, machinery and equipment | 23 | €6,057 | €4,768 | -€1,290 | -21.3% |
| Furniture and vehicles | 24 | €697 | €329 | -€368 | -52.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €25,592 | €2,769 | -€22,823 | -89.2% |
| Amounts receivable within one year | 40/41 | €24,367 | €1,470 | -€22,898 | -94.0% |
| Trade receivables | 40 | €3,500 | €728 | -€2,772 | -79.2% |
| Other amounts receivable | 41 | €20,867 | €742 | -€20,125 | -96.4% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,299 | +€75 | +6.1% |
| Total equity and liabilities | 10/49 | €32,546 | €8,066 | -€24,480 | -75.2% |
| Equity | 10/15 | €5,616 | -€15,048 | -€20,664 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,034 | €10,034 | = | 0.0% |
| Distributable reserves | 133 | €10,034 | €10,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,818 | -€37,482 | -€20,664 | -123% |
| Amounts payable | 17/49 | €26,930 | €23,115 | -€3,816 | -14.2% |
| Amounts payable after more than one year | 17 | €12,021 | €13,250 | +€1,229 | +10.2% |
| Financial debts | 170/4 | €12,021 | €13,250 | +€1,229 | +10.2% |
| Amounts payable within one year | 42/48 | €14,909 | €9,864 | -€5,045 | -33.8% |
| Trade debts | 44 | €5,213 | €4,983 | -€231 | -4.4% |
| Suppliers | 440/4 | €5,213 | €4,983 | -€231 | -4.4% |
| Taxes, remuneration and social security | 45 | €9,696 | €823 | -€8,873 | -91.5% |
| Taxes | 450/3 | €9,696 | €823 | -€8,873 | -91.5% |
| Other amounts payable | 47/48 | - | €4,059 | +€4,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €1,657 | +€9 | +0.6% |
| Other operating charges | 640/8 | €26,452 | €18,886 | -€7,567 | -28.6% |
| Gross operating margin | 9900 | €22,848 | €5,880 | -€16,968 | -74.3% |
| Operating profit (loss) | 9901 | -€5,252 | -€14,663 | -€9,411 | -179% |
| Financial income | 75/76B | €26 | €0 | -€26 | -99.6% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -99.6% |
| Financial charges | 65/66B | €4,453 | €5,433 | +€980 | +22.0% |
| Recurring financial charges | 65 | €4,453 | €5,433 | +€980 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,680 | -€20,097 | -€10,417 | -108% |
| Income taxes | 67/77 | €481 | €567 | +€87 | +18.1% |
| Profit (loss) for the period | 9904 | -€10,160 | -€20,664 | -€10,504 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,160 | -€20,664 | -€10,504 | -103% |
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 13 October 2026 via checked.be.