Cattoir Consulting: what changed
Cattoir Consulting
Largest movements
- Cash -€33,714
down €33,714 (-61.2%), from €55,101 to €21,386
mainly Contributions, distributions and other (-€32,628) and Tax, wage and social debts (-€14,636)
- Receivables after one year +€11,704
up €11,704 (+31.6%), from €36,992 to €48,696
- Tangible fixed assets -€11,620
down €11,620 (-23.5%), from €49,411 to €37,792
of which Furniture and vehicles: -€11,017
- Reserves -€23,489
down €23,489 (-20.6%), from €114,222 to €90,733
- Tax, wage and social debts -€14,636
down €14,636 (-48.2%), from €30,379 to €15,743
- Other debts +€14,073
new in 2025: €14,073
- Debts after one year -€8,509
down €8,509 (-65.9%), from €12,903 to €4,394
- Gross operating margin -€24,174
down €24,174 (-48.5%), from €49,859 to €25,685
- Taxes -€6,077
down €6,077 (-66.6%), from €9,126 to €3,049
- Depreciation +€4,566
up €4,566 (+64.7%), from €7,053 to €11,620
- Other operating charges +€773
up €773 (+301%), from €257 to €1,030
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,123 | €136,523 | -€32,601 | -19.3% |
| Fixed assets | 21/28 | €49,411 | €37,792 | -€11,620 | -23.5% |
| Tangible fixed assets | 22/27 | €49,411 | €37,792 | -€11,620 | -23.5% |
| Plant, machinery and equipment | 23 | €1,795 | €1,193 | -€602 | -33.6% |
| Furniture and vehicles | 24 | €47,616 | €36,599 | -€11,017 | -23.1% |
| Current assets | 29/58 | €119,712 | €98,731 | -€20,981 | -17.5% |
| Amounts receivable after more than one year | 29 | €36,992 | €48,696 | +€11,704 | +31.6% |
| Other amounts receivable | 291 | €36,992 | €48,696 | +€11,704 | +31.6% |
| Amounts receivable within one year | 40/41 | €25,065 | €25,499 | +€433 | +1.7% |
| Trade receivables | 40 | €22,204 | €12,318 | -€9,886 | -44.5% |
| Other amounts receivable | 41 | €2,861 | €13,181 | +€10,319 | +361% |
| Cash at bank and in hand | 54/58 | €55,101 | €21,386 | -€33,714 | -61.2% |
| Deferred charges and accrued income | 490/1 | €2,554 | €3,150 | +€596 | +23.3% |
| Total equity and liabilities | 10/49 | €169,123 | €136,523 | -€32,601 | -19.3% |
| Equity | 10/15 | €115,222 | €91,733 | -€23,489 | -20.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €114,222 | €90,733 | -€23,489 | -20.6% |
| Distributable reserves | 133 | €114,222 | €90,733 | -€23,489 | -20.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €53,901 | €44,789 | -€9,112 | -16.9% |
| Amounts payable after more than one year | 17 | €12,903 | €4,394 | -€8,509 | -65.9% |
| Financial debts | 170/4 | €12,903 | €4,394 | -€8,509 | -65.9% |
| Amounts payable within one year | 42/48 | €40,156 | €39,515 | -€641 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €8,152 | €8,509 | +€357 | +4.4% |
| Trade debts | 44 | €1,625 | €1,190 | -€435 | -26.8% |
| Suppliers | 440/4 | €1,625 | €1,190 | -€435 | -26.8% |
| Taxes, remuneration and social security | 45 | €30,379 | €15,743 | -€14,636 | -48.2% |
| Taxes | 450/3 | €30,379 | €15,743 | -€14,636 | -48.2% |
| Other amounts payable | 47/48 | - | €14,073 | +€14,073 | |
| Accrued charges and deferred income | 492/3 | €843 | €881 | +€38 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,053 | €11,620 | +€4,566 | +64.7% |
| Other operating charges | 640/8 | €257 | €1,030 | +€773 | +301% |
| Gross operating margin | 9900 | €49,859 | €25,685 | -€24,174 | -48.5% |
| Operating profit (loss) | 9901 | €42,549 | €13,036 | -€29,514 | -69.4% |
| Financial income | 75/76B | €1 | €103 | +€102 | +11,388% |
| Recurring financial income | 75 | €1 | €103 | +€102 | +11,388% |
| Financial charges | 65/66B | €796 | €951 | +€155 | +19.4% |
| Recurring financial charges | 65 | €796 | €951 | +€155 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €41,754 | €12,188 | -€29,566 | -70.8% |
| Income taxes | 67/77 | €9,126 | €3,049 | -€6,077 | -66.6% |
| Profit (loss) for the period | 9904 | €32,628 | €9,139 | -€23,489 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,628 | €9,139 | -€23,489 | -72.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.