CATTIN: 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.
CATTIN
Largest movements
- Cash +€13,271
up €13,271 (+205.7%), from €6,450 to €19,721
mainly Net result for the year (+€7,059) and Receivables within one year (+€4,216)
- Receivables within one year -€4,216
down €4,216 (-14.6%), from €28,851 to €24,636
of which Other amounts receivable: -€2,466
- Profit (loss) carried forward +€7,059
up €7,059 (+21.0%), from -€33,686 to -€26,627
- Trade debts +€1,112
up €1,112 (+32.7%), from €3,404 to €4,516
- Gross operating margin +€5,383
up €5,383 (+16.8%), from €32,032 to €37,416
- Other operating charges +€5,265
up €5,265 (+22.3%), from €23,603 to €28,868
- Financial charges -€426
down €426 (-20.8%), from €2,047 to €1,621
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 | €38,619 | €47,256 | +€8,637 | +22.4% |
| Fixed assets | 21/28 | €1,343 | €901 | -€443 | -32.9% |
| Tangible fixed assets | 22/27 | €707 | €264 | -€443 | -62.6% |
| Plant, machinery and equipment | 23 | €529 | €264 | -€264 | -50.0% |
| Furniture and vehicles | 24 | €178 | - | -€178 | |
| Financial fixed assets | 28 | €636 | €636 | = | 0.0% |
| Current assets | 29/58 | €37,276 | €46,356 | +€9,079 | +24.4% |
| Amounts receivable within one year | 40/41 | €28,851 | €24,636 | -€4,216 | -14.6% |
| Trade receivables | 40 | €10,586 | €8,836 | -€1,750 | -16.5% |
| Other amounts receivable | 41 | €18,265 | €15,800 | -€2,466 | -13.5% |
| Cash at bank and in hand | 54/58 | €6,450 | €19,721 | +€13,271 | +205.7% |
| Deferred charges and accrued income | 490/1 | €1,975 | €1,999 | +€24 | +1.2% |
| Total equity and liabilities | 10/49 | €38,619 | €47,256 | +€8,637 | +22.4% |
| Equity | 10/15 | €34,514 | €41,573 | +€7,059 | +20.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,686 | -€26,627 | +€7,059 | +21.0% |
| Amounts payable | 17/49 | €4,105 | €5,683 | +€1,578 | +38.4% |
| Amounts payable within one year | 42/48 | €4,105 | €5,683 | +€1,578 | +38.4% |
| Trade debts | 44 | €3,404 | €4,516 | +€1,112 | +32.7% |
| Suppliers | 440/4 | €3,404 | €4,516 | +€1,112 | +32.7% |
| Taxes, remuneration and social security | 45 | €702 | €1,167 | +€466 | +66.3% |
| Taxes | 450/3 | €702 | €1,167 | +€466 | +66.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €443 | -€77 | -14.8% |
| Other operating charges | 640/8 | €23,603 | €28,868 | +€5,265 | +22.3% |
| Gross operating margin | 9900 | €32,032 | €37,416 | +€5,383 | +16.8% |
| Operating profit (loss) | 9901 | €7,911 | €8,105 | +€195 | +2.5% |
| Financial income | 75/76B | €691 | €574 | -€117 | -16.9% |
| Recurring financial income | 75 | €691 | €574 | -€117 | -16.9% |
| Financial charges | 65/66B | €2,047 | €1,621 | -€426 | -20.8% |
| Recurring financial charges | 65 | €2,047 | €1,621 | -€426 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €6,555 | €7,059 | +€504 | +7.7% |
| Profit (loss) for the period | 9904 | €6,555 | €7,059 | +€504 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,555 | €7,059 | +€504 | +7.7% |
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 11 October 2026 via checked.be.