Cattafesta Construction: 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.
Cattafesta Construction
Largest movements
- Receivables within one year +€445,920
up €445,920 (+559%), from €79,765 to €525,685
of which Trade receivables: +€440,903
- Stocks and contracts +€120,582
up €120,582 (+13.5%), from €895,329 to €1.0m
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Trade debts +€388,941
up €388,941 (+95.3%), from €408,236 to €797,177
- Profit (loss) carried forward +€135,792
up €135,792 (+18.0%), from €756,092 to €891,884
- Gross operating margin -€15,199
down €15,199 (-3.0%), from €515,134 to €499,935
- Taxes -€13,503
down €13,503 (-20.0%), from €67,586 to €54,083
- Other operating charges -€12,905
down €12,905 (-24.6%), from €52,480 to €39,575
- Staff costs +€10,598
up €10,598 (+4.2%), from €252,116 to €262,714
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
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 | €1,864,420 | €2,374,732 | +€510,312 | +27.4% |
| Fixed assets | 21/28 | €296,612 | €282,486 | -€14,126 | -4.8% |
| Tangible fixed assets | 22/27 | €274,549 | €258,341 | -€16,208 | -5.9% |
| Land and buildings | 22 | €237,688 | €228,530 | -€9,158 | -3.9% |
| Plant, machinery and equipment | 23 | €2,099 | €1,649 | -€450 | -21.4% |
| Furniture and vehicles | 24 | €34,762 | €28,162 | -€6,600 | -19.0% |
| Financial fixed assets | 28 | €22,063 | €24,145 | +€2,082 | +9.4% |
| Current assets | 29/58 | €1,567,808 | €2,092,246 | +€524,438 | +33.5% |
| Stocks and contracts in progress | 3 | €895,329 | €1,015,911 | +€120,582 | +13.5% |
| Stocks | 30/36 | €895,329 | €1,015,911 | +€120,582 | +13.5% |
| Amounts receivable within one year | 40/41 | €79,765 | €525,685 | +€445,920 | +559% |
| Trade receivables | 40 | €74,306 | €515,209 | +€440,903 | +593% |
| Other amounts receivable | 41 | €5,459 | €10,476 | +€5,017 | +91.9% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €542,714 | €550,650 | +€7,936 | +1.5% |
| Total equity and liabilities | 10/49 | €1,864,420 | €2,374,732 | +€510,312 | +27.4% |
| Equity | 10/15 | €1,426,261 | €1,560,284 | +€134,023 | +9.4% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Capital | 10 | €270,000 | €270,000 | = | 0.0% |
| Issued capital | 100 | €270,000 | €270,000 | = | 0.0% |
| Reserves | 13 | €398,400 | €398,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €230,000 | €230,000 | = | 0.0% |
| Legal reserve | 130 | €230,000 | €230,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,400 | €168,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €756,092 | €891,884 | +€135,792 | +18.0% |
| Investment grants | 15 | €1,769 | - | -€1,769 | |
| Amounts payable | 17/49 | €438,159 | €814,448 | +€376,289 | +85.9% |
| Amounts payable within one year | 42/48 | €438,159 | €814,448 | +€376,289 | +85.9% |
| Trade debts | 44 | €408,236 | €797,177 | +€388,941 | +95.3% |
| Suppliers | 440/4 | €408,236 | €797,177 | +€388,941 | +95.3% |
| Taxes, remuneration and social security | 45 | €15,299 | €2,647 | -€12,652 | -82.7% |
| Taxes | 450/3 | €6,572 | - | -€6,572 | |
| Remuneration and social security | 454/9 | €8,727 | €2,647 | -€6,080 | -69.7% |
| Other amounts payable | 47/48 | €14,624 | €14,624 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €252,116 | €262,714 | +€10,598 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,175 | €16,208 | -€967 | -5.6% |
| Other operating charges | 640/8 | €52,480 | €39,575 | -€12,905 | -24.6% |
| Gross operating margin | 9900 | €515,134 | €499,935 | -€15,199 | -3.0% |
| Operating profit (loss) | 9901 | €193,363 | €181,438 | -€11,925 | -6.2% |
| Financial income | 75/76B | €8,754 | €9,943 | +€1,189 | +13.6% |
| Recurring financial income | 75 | €8,754 | €9,943 | +€1,189 | +13.6% |
| Financial charges | 65/66B | €943 | €1,506 | +€563 | +59.7% |
| Recurring financial charges | 65 | €943 | €1,506 | +€563 | +59.7% |
| Profit (loss) for the period before taxes | 9903 | €201,174 | €189,875 | -€11,299 | -5.6% |
| Income taxes | 67/77 | €67,586 | €54,083 | -€13,503 | -20.0% |
| Profit (loss) for the period | 9904 | €133,588 | €135,792 | +€2,204 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,588 | €135,792 | +€2,204 | +1.6% |
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 28 October 2026 via checked.be.