CATUSCO: 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.
CATUSCO
Largest movements
- Current investments -€37,350
down €37,350 (-70.9%), from €52,690 to €15,340
- Receivables within one year -€21,249
down €21,249 (-48.4%), from €43,924 to €22,675
of which Other amounts receivable: -€14,144
- Cash -€19,133
down €19,133 (-31.4%), from €60,916 to €41,783
mainly Other debts (-€56,000) and Net result for the year (-€16,306)
- Other debts -€56,000
no longer reported in 2025 (was €56,000)
- Profit (loss) carried forward -€16,306
down €16,306, from €9,768 to -€6,538
- Current portion of long-term debt -€6,701
down €6,701 (-67.0%), from €10,000 to €3,299
- Tax, wage and social debts +€2,277
up €2,277 (+50.1%), from €4,541 to €6,818
- Gross operating margin -€66,170
down €66,170, from €45,774 to -€20,396
- Taxes -€18,181
down €18,181, from €10,908 to -€7,273
- Other operating charges +€486
up €486 (+107.9%), from €450 to €936
- Depreciation +€461
up €461 (+25.5%), from €1,811 to €2,272
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 | €165,623 | €87,995 | -€77,628 | -46.9% |
| Fixed assets | 21/28 | €6,698 | €7,209 | +€512 | +7.6% |
| Tangible fixed assets | 22/27 | €6,698 | €7,209 | +€512 | +7.6% |
| Land and buildings | 22 | €4,145 | €3,145 | -€1,000 | -24.1% |
| Furniture and vehicles | 24 | €2,552 | €1,718 | -€834 | -32.7% |
| Other tangible fixed assets | 26 | - | €2,346 | +€2,346 | |
| Current assets | 29/58 | €158,925 | €80,785 | -€78,140 | -49.2% |
| Amounts receivable within one year | 40/41 | €43,924 | €22,675 | -€21,249 | -48.4% |
| Trade receivables | 40 | €15,789 | €8,683 | -€7,105 | -45.0% |
| Other amounts receivable | 41 | €28,135 | €13,991 | -€14,144 | -50.3% |
| Current investments | 50/53 | €52,690 | €15,340 | -€37,350 | -70.9% |
| Cash at bank and in hand | 54/58 | €60,916 | €41,783 | -€19,133 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,396 | €988 | -€408 | -29.2% |
| Total equity and liabilities | 10/49 | €165,623 | €87,995 | -€77,628 | -46.9% |
| Equity | 10/15 | €90,173 | €73,867 | -€16,306 | -18.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €61,855 | €61,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,768 | -€6,538 | -€16,306 | |
| Amounts payable | 17/49 | €75,450 | €14,128 | -€61,322 | -81.3% |
| Amounts payable within one year | 42/48 | €75,450 | €13,471 | -€61,979 | -82.1% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €3,299 | -€6,701 | -67.0% |
| Trade debts | 44 | €4,909 | €3,353 | -€1,556 | -31.7% |
| Suppliers | 440/4 | €4,909 | €3,353 | -€1,556 | -31.7% |
| Taxes, remuneration and social security | 45 | €4,541 | €6,818 | +€2,277 | +50.1% |
| Taxes | 450/3 | €4,541 | €6,818 | +€2,277 | +50.1% |
| Other amounts payable | 47/48 | €56,000 | - | -€56,000 | |
| Accrued charges and deferred income | 492/3 | - | €658 | +€658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,811 | €2,272 | +€461 | +25.5% |
| Other operating charges | 640/8 | €450 | €936 | +€486 | +107.9% |
| Gross operating margin | 9900 | €45,774 | -€20,396 | -€66,170 | |
| Operating profit (loss) | 9901 | €43,513 | -€23,603 | -€67,117 | |
| Financial income | 75/76B | €576 | €470 | -€106 | -18.4% |
| Recurring financial income | 75 | €576 | €470 | -€106 | -18.4% |
| Financial charges | 65/66B | €406 | €446 | +€40 | +9.7% |
| Recurring financial charges | 65 | €406 | €446 | +€40 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €43,683 | -€23,579 | -€67,262 | |
| Income taxes | 67/77 | €10,908 | -€7,273 | -€18,181 | |
| Profit (loss) for the period | 9904 | €32,775 | -€16,306 | -€49,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,775 | -€16,306 | -€49,081 |
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 10 October 2026 via checked.be.