CATS CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€18,597
up €18,597 (+7794.5%), from €239 to €18,835
- Receivables within one year +€1,404
up €1,404 (+47.5%), from €2,952 to €4,356
- Deferred charges and accrued income -€836
down €836 (-17.2%), from €4,870 to €4,034
- Other debts +€10,505
up €10,505 (+19.8%), from €53,027 to €63,532
- Profit (loss) carried forward +€7,693
up €7,693 (+7.8%), from -€99,041 to -€91,348
- Tax, wage and social debts +€5,234
up €5,234 (+284.0%), from €1,843 to €7,077
- Trade debts -€3,076
down €3,076 (-38.7%), from €7,943 to €4,867
- Short-term financial debts -€1,190
down €1,190 (-7.1%), from €16,788 to €15,598
- Gross operating margin +€18,276
up €18,276 (+2235.5%), from €818 to €19,093
- Depreciation +€5,186
up €5,186 (+1191.0%), from €435 to €5,622
- Taxes +€2,975
up €2,975 (+841.4%), from €354 to €3,329
- Other operating charges +€423
up €423 (+73.1%), from €579 to €1,003
- Financial income +€375
new in 2025: €375
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
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 | €8,061 | €27,226 | +€19,165 | +237.8% |
| Fixed assets | 21/28 | €239 | €18,835 | +€18,597 | +7794.5% |
| Tangible fixed assets | 22/27 | €239 | €18,835 | +€18,597 | +7794.5% |
| Furniture and vehicles | 24 | €239 | €18,835 | +€18,597 | +7794.5% |
| Current assets | 29/58 | €7,822 | €8,390 | +€568 | +7.3% |
| Amounts receivable within one year | 40/41 | €2,952 | €4,356 | +€1,404 | +47.5% |
| Trade receivables | 40 | €2,952 | €4,356 | +€1,404 | +47.5% |
| Deferred charges and accrued income | 490/1 | €4,870 | €4,034 | -€836 | -17.2% |
| Total equity and liabilities | 10/49 | €8,061 | €27,226 | +€19,165 | +237.8% |
| Equity | 10/15 | -€71,541 | -€63,848 | +€7,693 | +10.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,041 | -€91,348 | +€7,693 | +7.8% |
| Amounts payable | 17/49 | €79,602 | €91,074 | +€11,472 | +14.4% |
| Amounts payable within one year | 42/48 | €79,602 | €91,074 | +€11,472 | +14.4% |
| Financial debts | 43 | €16,788 | €15,598 | -€1,190 | -7.1% |
| Credit institutions | 430/8 | €16,788 | €15,598 | -€1,190 | -7.1% |
| Trade debts | 44 | €7,943 | €4,867 | -€3,076 | -38.7% |
| Suppliers | 440/4 | €7,943 | €4,867 | -€3,076 | -38.7% |
| Taxes, remuneration and social security | 45 | €1,843 | €7,077 | +€5,234 | +284.0% |
| Taxes | 450/3 | €1,843 | €7,077 | +€5,234 | +284.0% |
| Other amounts payable | 47/48 | €53,027 | €63,532 | +€10,505 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €5,622 | +€5,186 | +1191.0% |
| Other operating charges | 640/8 | €579 | €1,003 | +€423 | +73.1% |
| Gross operating margin | 9900 | €818 | €19,093 | +€18,276 | +2235.5% |
| Operating profit (loss) | 9901 | -€197 | €12,469 | +€12,666 | |
| Financial income | 75/76B | - | €375 | +€375 | |
| Recurring financial income | 75 | - | €375 | +€375 | |
| Financial charges | 65/66B | €2,154 | €1,823 | -€331 | -15.4% |
| Recurring financial charges | 65 | €2,154 | €1,823 | -€331 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,351 | €11,022 | +€13,373 | |
| Income taxes | 67/77 | €354 | €3,329 | +€2,975 | +841.4% |
| Profit (loss) for the period | 9904 | -€2,705 | €7,693 | +€10,397 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,705 | €7,693 | +€10,397 |
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 11 October 2026 via checked.be.