CATT3: what changed
Two fiscal 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.
CATT3
Largest movements
- Receivables within one year -€8,662
down €8,662 (-47.8%), from €18,108 to €9,446
- Cash +€6,242
up €6,242 (+119.8%), from €5,211 to €11,453
mainly Receivables within one year (+€8,662) and Depreciation (+€1,772)
- Profit (loss) carried forward -€2,328
down €2,328 (-2.6%), from -€88,786 to -€91,113
- Gross operating margin -€1,860
down €1,860 (-48.8%), from €3,812 to €1,952
- Other operating charges +€403
up €403 (+23.8%), from €1,693 to €2,096
- Depreciation +€223
up €223 (+14.4%), from €1,549 to €1,772
- Financial charges +€42
up €42 (+11.3%), from €370 to €412
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 | €82,819 | €80,309 | -€2,510 | -3.0% |
| Fixed assets | 21/28 | €59,500 | €59,411 | -€89 | -0.1% |
| Intangible fixed assets | 21 | €57,184 | €57,184 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,316 | €2,226 | -€89 | -3.9% |
| Plant, machinery and equipment | 23 | €1,122 | €55 | -€1,067 | -95.1% |
| Furniture and vehicles | 24 | €1,194 | €1,152 | -€42 | -3.5% |
| Other tangible fixed assets | 26 | - | €1,020 | +€1,020 | |
| Current assets | 29/58 | €23,319 | €20,898 | -€2,421 | -10.4% |
| Amounts receivable within one year | 40/41 | €18,108 | €9,446 | -€8,662 | -47.8% |
| Trade receivables | 40 | €18,108 | €9,446 | -€8,662 | -47.8% |
| Cash at bank and in hand | 54/58 | €5,211 | €11,453 | +€6,242 | +119.8% |
| Total equity and liabilities | 10/49 | €82,819 | €80,309 | -€2,510 | -3.0% |
| Equity | 10/15 | €72,652 | €70,324 | -€2,328 | -3.2% |
| Contributions | 10/11 | €77,500 | €77,500 | = | 0.0% |
| Reserves | 13 | €83,937 | €83,937 | = | 0.0% |
| Distributable reserves | 133 | €83,937 | €83,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,786 | -€91,113 | -€2,328 | -2.6% |
| Amounts payable | 17/49 | €10,168 | €9,985 | -€182 | -1.8% |
| Amounts payable within one year | 42/48 | €10,168 | €9,985 | -€182 | -1.8% |
| Trade debts | 44 | €1,417 | €1,125 | -€293 | -20.7% |
| Suppliers | 440/4 | €1,417 | €1,125 | -€293 | -20.7% |
| Taxes, remuneration and social security | 45 | €8,684 | €8,827 | +€143 | +1.6% |
| Taxes | 450/3 | €8,684 | €8,827 | +€143 | +1.6% |
| Other amounts payable | 47/48 | €66 | €34 | -€33 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,549 | €1,772 | +€223 | +14.4% |
| Other operating charges | 640/8 | €1,693 | €2,096 | +€403 | +23.8% |
| Gross operating margin | 9900 | €3,812 | €1,952 | -€1,860 | -48.8% |
| Operating profit (loss) | 9901 | €570 | -€1,916 | -€2,486 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -93.3% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -93.3% |
| Financial charges | 65/66B | €370 | €412 | +€42 | +11.3% |
| Recurring financial charges | 65 | €370 | €412 | +€42 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €206 | -€2,328 | -€2,533 | |
| Profit (loss) for the period | 9904 | €206 | -€2,328 | -€2,533 | |
| Profit (loss) for the period to be appropriated | 9905 | €206 | -€2,328 | -€2,533 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.