Cattoor+Boydens: what changed
Cattoor+Boydens
Largest movements
- Current investments +€52,533
up €52,533 (+102%), from €51,748 to €104,281
- Cash +€10,668
up €10,668 (+9.4%), from €113,902 to €124,570
mainly Net result for the year (+€110,977) and Depreciation (+€17,726)
- Receivables within one year -€6,131
down €6,131 (-12.8%), from €47,779 to €41,648
of which Trade receivables: -€26,695
- Reserves +€110,977
up €110,977 (+61.0%), from €182,057 to €293,034
- Trade debts -€24,048
down €24,048 (-97.7%), from €24,611 to €563
- Tax, wage and social debts -€12,708
down €12,708 (-40.2%), from €31,613 to €18,905
of which Taxes: -€10,708
- Other debts -€10,000
down €10,000 (-100%), from €10,000 to €0
- Debts after one year -€4,083
down €4,083 (-40.3%), from €10,134 to €6,052
- Taxes -€7,854
down €7,854 (-21.5%), from €36,547 to €28,693
- Financial income +€6,959
up €6,959 (+4,881%), from €143 to €7,102
- Gross operating margin +€5,093
up €5,093 (+3.5%), from €147,075 to €152,168
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 | €264,089 | €323,709 | +€59,620 | +22.6% |
| Fixed assets | 21/28 | €49,571 | €52,252 | +€2,681 | +5.4% |
| Tangible fixed assets | 22/27 | €49,571 | €52,252 | +€2,681 | +5.4% |
| Land and buildings | 22 | €8,093 | €3,894 | -€4,199 | -51.9% |
| Plant, machinery and equipment | 23 | €5,189 | €4,215 | -€974 | -18.8% |
| Furniture and vehicles | 24 | €36,289 | €44,142 | +€7,853 | +21.6% |
| Current assets | 29/58 | €214,518 | €271,457 | +€56,939 | +26.5% |
| Amounts receivable within one year | 40/41 | €47,779 | €41,648 | -€6,131 | -12.8% |
| Trade receivables | 40 | €41,516 | €14,821 | -€26,695 | -64.3% |
| Other amounts receivable | 41 | €6,263 | €26,827 | +€20,564 | +328% |
| Current investments | 50/53 | €51,748 | €104,281 | +€52,533 | +102% |
| Cash at bank and in hand | 54/58 | €113,902 | €124,570 | +€10,668 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,089 | €958 | -€131 | -12.0% |
| Total equity and liabilities | 10/49 | €264,089 | €323,709 | +€59,620 | +22.6% |
| Equity | 10/15 | €183,057 | €294,034 | +€110,977 | +60.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €182,057 | €293,034 | +€110,977 | +61.0% |
| Distributable reserves | 133 | €182,057 | €293,034 | +€110,977 | +61.0% |
| Amounts payable | 17/49 | €81,032 | €29,675 | -€51,357 | -63.4% |
| Amounts payable after more than one year | 17 | €10,134 | €6,052 | -€4,083 | -40.3% |
| Financial debts | 170/4 | €10,134 | €6,052 | -€4,083 | -40.3% |
| Amounts payable within one year | 42/48 | €70,897 | €23,623 | -€47,274 | -66.7% |
| Current portion of amounts payable after more than one year | 42 | €3,933 | €4,083 | +€150 | +3.8% |
| Financial debts | 43 | €740 | €73 | -€668 | -90.2% |
| Credit institutions | 430/8 | €740 | €73 | -€668 | -90.2% |
| Trade debts | 44 | €24,611 | €563 | -€24,048 | -97.7% |
| Suppliers | 440/4 | €24,611 | €563 | -€24,048 | -97.7% |
| Taxes, remuneration and social security | 45 | €31,613 | €18,905 | -€12,708 | -40.2% |
| Taxes | 450/3 | €29,613 | €18,905 | -€10,708 | -36.2% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,059 | €17,726 | +€667 | +3.9% |
| Other operating charges | 640/8 | €938 | €812 | -€126 | -13.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €147,075 | €152,168 | +€5,093 | +3.5% |
| Operating profit (loss) | 9901 | €129,078 | €133,630 | +€4,552 | +3.5% |
| Financial income | 75/76B | €143 | €7,102 | +€6,959 | +4,881% |
| Recurring financial income | 75 | €143 | €7,102 | +€6,959 | +4,881% |
| Financial charges | 65/66B | €1,164 | €1,062 | -€101 | -8.7% |
| Recurring financial charges | 65 | €1,164 | €1,062 | -€101 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €128,057 | €139,670 | +€11,612 | +9.1% |
| Income taxes | 67/77 | €36,547 | €28,693 | -€7,854 | -21.5% |
| Profit (loss) for the period | 9904 | €91,511 | €110,977 | +€19,466 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,511 | €110,977 | +€19,466 | +21.3% |
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 6 November 2026 via checked.be.