CATTEBEKE AGRO: 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.
CATTEBEKE AGRO
Largest movements
- Cash +€185,638
up €185,638 (+120%), from €154,542 to €340,181
mainly Net result for the year (+€206,192) and Provisions (+€58,123)
- Receivables within one year +€70,434
up €70,434 (+111%), from €63,261 to €133,695
of which Other amounts receivable: +€130,440
- Tangible fixed assets -€53,034
down €53,034 (-20.7%), from €255,711 to €202,677
of which Leasing and similar rights: -€63,280
- Reserves +€206,192
up €206,192 (+103%), from €199,272 to €405,464
of which Tax-exempt reserves: +€241,495
- Provisions +€58,123
up €58,123 (+1,420%), from €4,092 to €62,216
- Debts after one year -€28,497
down €28,497 (-20.4%), from €140,017 to €111,520
of which Financial debts: -€28,497
- Other debts -€24,540
down €24,540 (-33.3%), from €73,760 to €49,220
- Trade debts -€11,113
down €11,113 (-79.9%), from €13,913 to €2,799
- Depreciation -€100,064
down €100,064 (-65.2%), from €153,430 to €53,367
- Gross operating margin +€90,267
up €90,267 (+39.3%), from €229,623 to €319,890
- Write-downs -€24,823
down €24,823 (-100%), from €24,823 to €0
- Taxes -€5,781
down €5,781 (-100%), from €5,781 to €0
- Financial income -€5,158
down €5,158 (-64.3%), from €8,018 to €2,860
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 | €476,344 | €679,287 | +€202,943 | +42.6% |
| Fixed assets | 21/28 | €255,711 | €202,677 | -€53,034 | -20.7% |
| Tangible fixed assets | 22/27 | €255,711 | €202,677 | -€53,034 | -20.7% |
| Land and buildings | 22 | - | €40,423 | +€40,423 | |
| Plant, machinery and equipment | 23 | €36,584 | €26,723 | -€9,861 | -27.0% |
| Furniture and vehicles | 24 | €58,275 | €37,960 | -€20,316 | -34.9% |
| Leasing and similar rights | 25 | €160,852 | €97,572 | -€63,280 | -39.3% |
| Current assets | 29/58 | €220,633 | €476,610 | +€255,977 | +116% |
| Stocks and contracts in progress | 3 | €2,830 | €2,735 | -€95 | -3.4% |
| Stocks | 30/36 | €2,830 | €2,735 | -€95 | -3.4% |
| Amounts receivable within one year | 40/41 | €63,261 | €133,695 | +€70,434 | +111% |
| Trade receivables | 40 | €62,696 | €2,690 | -€60,006 | -95.7% |
| Other amounts receivable | 41 | €565 | €131,005 | +€130,440 | +23,098% |
| Cash at bank and in hand | 54/58 | €154,542 | €340,181 | +€185,638 | +120% |
| Total equity and liabilities | 10/49 | €476,344 | €679,287 | +€202,943 | +42.6% |
| Equity | 10/15 | €210,360 | €413,693 | +€203,333 | +96.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €199,272 | €405,464 | +€206,192 | +103% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €3,961 | €245,456 | +€241,495 | +6,097% |
| Distributable reserves | 133 | €193,452 | €160,008 | -€33,443 | -17.3% |
| Investment grants | 15 | €4,888 | €2,028 | -€2,860 | -58.5% |
| Provisions and deferred taxes | 16 | €4,092 | €62,216 | +€58,123 | +1,420% |
| Deferred taxes | 168 | €4,092 | €62,216 | +€58,123 | +1,420% |
| Amounts payable | 17/49 | €261,892 | €203,379 | -€58,513 | -22.3% |
| Amounts payable after more than one year | 17 | €140,017 | €111,520 | -€28,497 | -20.4% |
| Financial debts | 170/4 | €50,017 | €21,520 | -€28,497 | -57.0% |
| Other amounts payable | 178/9 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €121,875 | €91,859 | -€30,016 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €28,273 | €28,497 | +€223 | +0.8% |
| Trade debts | 44 | €13,913 | €2,799 | -€11,113 | -79.9% |
| Suppliers | 440/4 | €13,913 | €2,799 | -€11,113 | -79.9% |
| Taxes, remuneration and social security | 45 | €5,929 | €11,342 | +€5,414 | +91.3% |
| Taxes | 450/3 | €5,929 | €11,150 | +€5,221 | +88.1% |
| Remuneration and social security | 454/9 | - | €192 | +€192 | |
| Other amounts payable | 47/48 | €73,760 | €49,220 | -€24,540 | -33.3% |
| Remuneration, social security and pensions | 62 | €2,582 | €2,556 | -€27 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,430 | €53,367 | -€100,064 | -65.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,823 | €0 | -€24,823 | -100% |
| Other operating charges | 640/8 | €871 | €780 | -€91 | -10.4% |
| Gross operating margin | 9900 | €229,623 | €319,890 | +€90,267 | +39.3% |
| Operating profit (loss) | 9901 | €47,917 | €263,188 | +€215,271 | +449% |
| Financial income | 75/76B | €8,018 | €2,860 | -€5,158 | -64.3% |
| Recurring financial income | 75 | €8,018 | €2,860 | -€5,158 | -64.3% |
| Financial charges | 65/66B | €2,201 | €1,732 | -€468 | -21.3% |
| Recurring financial charges | 65 | €2,201 | €1,732 | -€468 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €53,735 | €264,316 | +€210,581 | +392% |
| Transfer from deferred taxes | 780 | €5,897 | €3,241 | -€2,656 | -45.0% |
| Transfer to deferred taxes | 680 | - | €61,364 | +€61,364 | |
| Income taxes | 67/77 | €5,781 | €0 | -€5,781 | -100% |
| Profit (loss) for the period | 9904 | €53,851 | €206,192 | +€152,342 | +283% |
| Transfer from tax-exempt reserves | 789 | €3,961 | €3,961 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €245,456 | +€245,456 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,811 | -€35,303 | -€93,114 |
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 26 October 2026 via checked.be.