CATTCO: 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.
CATTCO
Largest movements
- Tangible fixed assets -€3,073
down €3,073 (-26.8%), from €11,468 to €8,395
of which Plant, machinery and equipment: -€1,602
- Deferred charges and accrued income +€886
up €886 (+52.1%), from €1,699 to €2,585
- Reserves +€3,650
up €3,650 (+36.7%), from €9,932 to €13,581
of which Distributable reserves: +€3,650
- Advances received -€2,981
down €2,981 (-6.5%), from €46,190 to €43,209
- Tax, wage and social debts -€1,186
down €1,186 (-43.8%), from €2,710 to €1,524
of which Taxes: -€1,186
- Other debts -€1,149
down €1,149 (-12.0%), from €9,610 to €8,461
- Gross operating margin +€1,774
up €1,774 (+16.0%), from €11,123 to €12,897
- Taxes +€914
up €914 (+52.0%), from €1,759 to €2,673
- Depreciation -€644
down €644 (-12.3%), from €5,253 to €4,609
- Financial charges -€227
down €227 (-27.9%), from €813 to €586
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 | €76,806 | €74,627 | -€2,180 | -2.8% |
| Fixed assets | 21/28 | €11,468 | €8,395 | -€3,073 | -26.8% |
| Tangible fixed assets | 22/27 | €11,468 | €8,395 | -€3,073 | -26.8% |
| Plant, machinery and equipment | 23 | €5,962 | €4,360 | -€1,602 | -26.9% |
| Other tangible fixed assets | 26 | €5,505 | €4,035 | -€1,470 | -26.7% |
| Current assets | 29/58 | €65,339 | €66,231 | +€893 | +1.4% |
| Amounts receivable within one year | 40/41 | €37,835 | €37,579 | -€256 | -0.7% |
| Trade receivables | 40 | €37,835 | €34,752 | -€3,083 | -8.1% |
| Other amounts receivable | 41 | - | €2,827 | +€2,827 | |
| Cash at bank and in hand | 54/58 | €25,804 | €26,067 | +€263 | +1.0% |
| Deferred charges and accrued income | 490/1 | €1,699 | €2,585 | +€886 | +52.1% |
| Total equity and liabilities | 10/49 | €76,806 | €74,627 | -€2,180 | -2.8% |
| Equity | 10/15 | €11,855 | €15,505 | +€3,650 | +30.8% |
| Contributions | 10/11 | €1,189 | €1,189 | = | 0.0% |
| Revaluation surpluses | 12 | €735 | €735 | = | 0.0% |
| Reserves | 13 | €9,932 | €13,581 | +€3,650 | +36.7% |
| Tax-exempt reserves | 132 | €73 | €73 | = | 0.0% |
| Distributable reserves | 133 | €9,858 | €13,508 | +€3,650 | +37.0% |
| Amounts payable | 17/49 | €64,951 | €59,122 | -€5,829 | -9.0% |
| Amounts payable within one year | 42/48 | €62,562 | €57,477 | -€5,085 | -8.1% |
| Trade debts | 44 | €4,052 | €4,282 | +€230 | +5.7% |
| Suppliers | 440/4 | €4,052 | €4,282 | +€230 | +5.7% |
| Advances received on contracts in progress | 46 | €46,190 | €43,209 | -€2,981 | -6.5% |
| Taxes, remuneration and social security | 45 | €2,710 | €1,524 | -€1,186 | -43.8% |
| Taxes | 450/3 | €2,310 | €1,124 | -€1,186 | -51.3% |
| Remuneration and social security | 454/9 | €400 | €400 | = | 0.0% |
| Other amounts payable | 47/48 | €9,610 | €8,461 | -€1,149 | -12.0% |
| Accrued charges and deferred income | 492/3 | €2,389 | €1,645 | -€744 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,253 | €4,609 | -€644 | -12.3% |
| Other operating charges | 640/8 | €525 | €547 | +€21 | +4.1% |
| Gross operating margin | 9900 | €11,123 | €12,897 | +€1,774 | +16.0% |
| Operating profit (loss) | 9901 | €5,344 | €7,741 | +€2,397 | +44.8% |
| Financial charges | 65/66B | €813 | €586 | -€227 | -27.9% |
| Recurring financial charges | 65 | €813 | €586 | -€227 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €4,532 | €7,155 | +€2,624 | +57.9% |
| Income taxes | 67/77 | €1,759 | €2,673 | +€914 | +52.0% |
| Profit (loss) for the period | 9904 | €2,773 | €4,483 | +€1,710 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,773 | €4,483 | +€1,710 | +61.7% |
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 10 October 2026 via checked.be.