CATTOIR: 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.
CATTOIR
Largest movements
- Cash -€55,388
down €55,388 (-54.2%), from €102,228 to €46,840
mainly Contributions, distributions and other (-€39,410) and Investment in fixed assets (net) (-€20,633)
- Current investments +€16,378
up €16,378 (+5.4%), from €303,622 to €320,000
- Tangible fixed assets +€15,478
up €15,478 (+131%), from €11,859 to €27,336
of which Furniture and vehicles: +€16,494
- Receivables within one year +€5,131
up €5,131 (+24.2%), from €21,206 to €26,336
of which Trade receivables: +€4,541
- Reserves -€29,729
down €29,729 (-9.5%), from €311,658 to €281,929
of which Distributable reserves: -€29,729
- Other debts +€14,799
up €14,799 (+34.5%), from €42,857 to €57,657
- Accrued charges and deferred income -€4,579
no longer reported in 2025 (was €4,579)
- Gross operating margin +€13,015
up €13,015 (+142%), from €9,173 to €22,189
- Financial income -€7,644
down €7,644 (-69.8%), from €10,952 to €3,308
of which Financial income: -€7,966
- Depreciation +€3,900
up €3,900 (+311%), from €1,256 to €5,156
- Taxes +€1,657
up €1,657 (+41.0%), from €4,046 to €5,703
- Financial charges -€744
down €744 (-67.6%), from €1,101 to €357
of which Non-recurring financial charges: -€837
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 | €452,452 | €431,440 | -€21,012 | -4.6% |
| Fixed assets | 21/28 | €11,859 | €27,336 | +€15,478 | +131% |
| Tangible fixed assets | 22/27 | €11,859 | €27,336 | +€15,478 | +131% |
| Plant, machinery and equipment | 23 | €329 | €136 | -€193 | -58.7% |
| Furniture and vehicles | 24 | €3,830 | €20,324 | +€16,494 | +431% |
| Other tangible fixed assets | 26 | €7,699 | €6,876 | -€823 | -10.7% |
| Current assets | 29/58 | €440,593 | €404,103 | -€36,490 | -8.3% |
| Stocks and contracts in progress | 3 | €4,740 | €4,894 | +€153 | +3.2% |
| Stocks | 30/36 | €4,740 | €4,894 | +€153 | +3.2% |
| Amounts receivable within one year | 40/41 | €21,206 | €26,336 | +€5,131 | +24.2% |
| Trade receivables | 40 | €7,408 | €11,949 | +€4,541 | +61.3% |
| Other amounts receivable | 41 | €13,797 | €14,387 | +€590 | +4.3% |
| Current investments | 50/53 | €303,622 | €320,000 | +€16,378 | +5.4% |
| Cash at bank and in hand | 54/58 | €102,228 | €46,840 | -€55,388 | -54.2% |
| Deferred charges and accrued income | 490/1 | €8,797 | €6,034 | -€2,763 | -31.4% |
| Total equity and liabilities | 10/49 | €452,452 | €431,440 | -€21,012 | -4.6% |
| Equity | 10/15 | €398,421 | €368,692 | -€29,729 | -7.5% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Contributions outside capital | 11 | €86,763 | €86,763 | = | 0.0% |
| Other | 1109/19 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €311,658 | €281,929 | -€29,729 | -9.5% |
| Tax-exempt reserves | 132 | €992 | €992 | = | 0.0% |
| Distributable reserves | 133 | €310,667 | €280,938 | -€29,729 | -9.6% |
| Amounts payable | 17/49 | €54,031 | €62,747 | +€8,717 | +16.1% |
| Amounts payable within one year | 42/48 | €49,451 | €62,747 | +€13,296 | +26.9% |
| Trade debts | 44 | €6,336 | €4,914 | -€1,422 | -22.4% |
| Suppliers | 440/4 | €6,336 | €4,914 | -€1,422 | -22.4% |
| Taxes, remuneration and social security | 45 | €258 | €176 | -€82 | -31.7% |
| Taxes | 450/3 | €258 | €176 | -€82 | -31.7% |
| Other amounts payable | 47/48 | €42,857 | €57,657 | +€14,799 | +34.5% |
| Accrued charges and deferred income | 492/3 | €4,579 | - | -€4,579 | |
| Non-recurring operating income | 76A | - | €1,400 | +€1,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €5,156 | +€3,900 | +311% |
| Other operating charges | 640/8 | €4,790 | €4,599 | -€191 | -4.0% |
| Gross operating margin | 9900 | €9,173 | €22,189 | +€13,015 | +142% |
| Operating profit (loss) | 9901 | €3,128 | €12,433 | +€9,306 | +298% |
| Financial income | 75/76B | €10,952 | €3,308 | -€7,644 | -69.8% |
| Recurring financial income | 75 | €10,952 | €2,986 | -€7,966 | -72.7% |
| Non-recurring financial income | 76B | - | €322 | +€322 | |
| Financial charges | 65/66B | €1,101 | €357 | -€744 | -67.6% |
| Recurring financial charges | 65 | €264 | €357 | +€93 | +35.3% |
| Non-recurring financial charges | 66B | €837 | - | -€837 | |
| Profit (loss) for the period before taxes | 9903 | €12,979 | €15,385 | +€2,406 | +18.5% |
| Income taxes | 67/77 | €4,046 | €5,703 | +€1,657 | +41.0% |
| Profit (loss) for the period | 9904 | €8,933 | €9,682 | +€749 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,933 | €9,682 | +€749 | +8.4% |
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 15 October 2026 via checked.be.