CATTARUZZA: 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.
CATTARUZZA
Largest movements
- Tangible fixed assets -€1,830
no longer reported in 2025 (was €1,830)
- Cash -€1,096
down €1,096 (-2.7%), from €40,926 to €39,830
mainly Other debts (-€10,216) and Current portion of long-term debt (-€2,046)
- Other debts -€10,216
down €10,216 (-72.3%), from €14,123 to €3,907
- Profit (loss) carried forward +€9,549
up €9,549 (+123.2%), from €7,754 to €17,303
- Current portion of long-term debt -€2,046
no longer reported in 2025 (was €2,046)
- Gross operating margin +€18,095
up €18,095, from -€6,448 to €11,647
- Depreciation -€2,019
down €2,019 (-52.5%), from €3,849 to €1,830
- Financial charges -€133
down €133 (-33.8%), from €395 to €261
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 | €46,650 | €43,534 | -€3,116 | -6.7% |
| Fixed assets | 21/28 | €2,880 | €780 | -€2,100 | -72.9% |
| Tangible fixed assets | 22/27 | €1,830 | - | -€1,830 | |
| Furniture and vehicles | 24 | €1,830 | - | -€1,830 | |
| Financial fixed assets | 28 | €1,050 | €780 | -€270 | -25.7% |
| Current assets | 29/58 | €43,770 | €42,754 | -€1,016 | -2.3% |
| Amounts receivable within one year | 40/41 | €1,521 | €1,585 | +€64 | +4.2% |
| Trade receivables | 40 | - | €526 | +€526 | |
| Other amounts receivable | 41 | €1,521 | €1,059 | -€462 | -30.4% |
| Cash at bank and in hand | 54/58 | €40,926 | €39,830 | -€1,096 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,323 | €1,339 | +€16 | +1.2% |
| Total equity and liabilities | 10/49 | €46,650 | €43,534 | -€3,116 | -6.7% |
| Equity | 10/15 | €28,214 | €37,763 | +€9,549 | +33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,754 | €17,303 | +€9,549 | +123.2% |
| Amounts payable | 17/49 | €18,436 | €5,771 | -€12,666 | -68.7% |
| Amounts payable within one year | 42/48 | €18,436 | €5,768 | -€12,668 | -68.7% |
| Current portion of amounts payable after more than one year | 42 | €2,046 | - | -€2,046 | |
| Trade debts | 44 | €2,267 | €1,817 | -€451 | -19.9% |
| Suppliers | 440/4 | €2,267 | €1,817 | -€451 | -19.9% |
| Taxes, remuneration and social security | 45 | - | €45 | +€45 | |
| Taxes | 450/3 | - | €45 | +€45 | |
| Other amounts payable | 47/48 | €14,123 | €3,907 | -€10,216 | -72.3% |
| Accrued charges and deferred income | 492/3 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,849 | €1,830 | -€2,019 | -52.5% |
| Other operating charges | 640/8 | €149 | €202 | +€53 | +35.9% |
| Gross operating margin | 9900 | -€6,448 | €11,647 | +€18,095 | |
| Operating profit (loss) | 9901 | -€10,446 | €9,615 | +€20,061 | |
| Financial income | 75/76B | €232 | €196 | -€36 | -15.7% |
| Recurring financial income | 75 | €232 | €196 | -€36 | -15.7% |
| Financial charges | 65/66B | €395 | €261 | -€133 | -33.8% |
| Recurring financial charges | 65 | €395 | €261 | -€133 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,609 | €9,549 | +€20,158 | |
| Profit (loss) for the period | 9904 | -€10,609 | €9,549 | +€20,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,609 | €9,549 | +€20,158 |
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 9 October 2026 via checked.be.