Cattoir Construct: what changed
Two fiscal 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 Construct
Largest movements
- Cash +€17,914
up €17,914 (+106.5%), from €16,826 to €34,740
mainly Net result for the year (+€25,764) and Depreciation (+€13,301)
- Receivables within one year +€4,593
up €4,593 (+61.7%), from €7,445 to €12,038
of which Other amounts receivable: +€7,012
- Tangible fixed assets -€958
down €958 (-3.1%), from €31,017 to €30,059
of which Plant, machinery and equipment: -€2,817
- Reserves +€24,931
up €24,931 (+158.0%), from €15,782 to €40,713
- Current portion of long-term debt -€5,141
down €5,141 (-56.9%), from €9,033 to €3,892
- Debts after one year -€3,892
down €3,892 (-100.0%), from €3,892 to €0
- Trade debts +€3,077
up €3,077 (+615.6%), from €500 to €3,576
- Other debts +€2,736
up €2,736 (+12.4%), from €22,060 to €24,796
- Gross operating margin +€14,858
up €14,858 (+47.7%), from €31,162 to €46,019
- Depreciation +€3,333
up €3,333 (+33.4%), from €9,968 to €13,301
- Taxes +€2,531
up €2,531 (+64.7%), from €3,910 to €6,441
- Financial income +€715
up €715 (+308.1%), from €232 to €947
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 | €56,385 | €77,978 | +€21,593 | +38.3% |
| Formation expenses | 20 | €408 | €0 | -€408 | -100.0% |
| Fixed assets | 21/28 | €31,017 | €30,059 | -€958 | -3.1% |
| Tangible fixed assets | 22/27 | €31,017 | €30,059 | -€958 | -3.1% |
| Plant, machinery and equipment | 23 | €11,089 | €8,273 | -€2,817 | -25.4% |
| Furniture and vehicles | 24 | €19,928 | €21,786 | +€1,858 | +9.3% |
| Current assets | 29/58 | €24,960 | €47,919 | +€22,959 | +92.0% |
| Amounts receivable within one year | 40/41 | €7,445 | €12,038 | +€4,593 | +61.7% |
| Trade receivables | 40 | €4,856 | €2,436 | -€2,419 | -49.8% |
| Other amounts receivable | 41 | €2,590 | €9,602 | +€7,012 | +270.8% |
| Cash at bank and in hand | 54/58 | €16,826 | €34,740 | +€17,914 | +106.5% |
| Deferred charges and accrued income | 490/1 | €688 | €1,141 | +€453 | +65.8% |
| Total equity and liabilities | 10/49 | €56,385 | €77,978 | +€21,593 | +38.3% |
| Equity | 10/15 | €20,782 | €45,713 | +€24,931 | +120.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,782 | €40,713 | +€24,931 | +158.0% |
| Distributable reserves | 133 | €15,782 | €40,713 | +€24,931 | +158.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €35,603 | €32,264 | -€3,338 | -9.4% |
| Amounts payable after more than one year | 17 | €3,892 | €0 | -€3,892 | -100.0% |
| Financial debts | 170/4 | €3,892 | €0 | -€3,892 | -100.0% |
| Amounts payable within one year | 42/48 | €31,710 | €32,264 | +€554 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €9,033 | €3,892 | -€5,141 | -56.9% |
| Trade debts | 44 | €500 | €3,576 | +€3,077 | +615.6% |
| Suppliers | 440/4 | €500 | €3,576 | +€3,077 | +615.6% |
| Taxes, remuneration and social security | 45 | €118 | €0 | -€118 | -100.0% |
| Taxes | 450/3 | €118 | €0 | -€118 | -100.0% |
| Other amounts payable | 47/48 | €22,060 | €24,796 | +€2,736 | +12.4% |
| Remuneration, social security and pensions | 62 | €380 | €0 | -€380 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,968 | €13,301 | +€3,333 | +33.4% |
| Other operating charges | 640/8 | €812 | €850 | +€38 | +4.6% |
| Gross operating margin | 9900 | €31,162 | €46,019 | +€14,858 | +47.7% |
| Operating profit (loss) | 9901 | €20,001 | €31,868 | +€11,867 | +59.3% |
| Financial income | 75/76B | €232 | €947 | +€715 | +308.1% |
| Recurring financial income | 75 | €232 | €947 | +€715 | +308.1% |
| Financial charges | 65/66B | €541 | €610 | +€70 | +12.9% |
| Recurring financial charges | 65 | €541 | €610 | +€70 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €19,692 | €32,205 | +€12,513 | +63.5% |
| Income taxes | 67/77 | €3,910 | €6,441 | +€2,531 | +64.7% |
| Profit (loss) for the period | 9904 | €15,782 | €25,764 | +€9,982 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,782 | €25,764 | +€9,982 | +63.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.