CATUSKOTI: 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.
CATUSKOTI
Largest movements
- Cash -€23,256
down €23,256 (-48.0%), from €48,469 to €25,213
mainly Contributions, distributions and other (-€38,183) and Receivables within one year (-€14,072)
- Receivables within one year +€14,072
up €14,072 (+96.9%), from €14,517 to €28,589
of which Trade receivables: +€11,789
- Deferred charges and accrued income +€11,476
up €11,476 (+1,720%), from €667 to €12,143
- Tangible fixed assets -€2,662
down €2,662 (-22.4%), from €11,895 to €9,233
of which Furniture and vehicles: -€2,662
- Trade debts -€2,011
down €2,011 (-98.5%), from €2,042 to €31
- Tax, wage and social debts +€1,135
up €1,135 (+10.3%), from €10,997 to €12,131
of which Taxes: +€873
- Gross operating margin -€2,962
down €2,962 (-3.2%), from €93,721 to €90,759
- Staff costs +€1,897
up €1,897 (+5.3%), from €35,925 to €37,823
- Taxes -€1,076
down €1,076 (-9.4%), from €11,411 to €10,335
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 | €75,548 | €75,178 | -€370 | -0.5% |
| Fixed assets | 21/28 | €11,895 | €9,233 | -€2,662 | -22.4% |
| Tangible fixed assets | 22/27 | €11,895 | €9,233 | -€2,662 | -22.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €11,895 | €9,233 | -€2,662 | -22.4% |
| Current assets | 29/58 | €63,653 | €65,945 | +€2,292 | +3.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €14,517 | €28,589 | +€14,072 | +96.9% |
| Trade receivables | 40 | €12,504 | €24,293 | +€11,789 | +94.3% |
| Other amounts receivable | 41 | €2,013 | €4,295 | +€2,283 | +113% |
| Cash at bank and in hand | 54/58 | €48,469 | €25,213 | -€23,256 | -48.0% |
| Deferred charges and accrued income | 490/1 | €667 | €12,143 | +€11,476 | +1,720% |
| Total equity and liabilities | 10/49 | €75,548 | €75,178 | -€370 | -0.5% |
| Equity | 10/15 | €20,405 | €20,405 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Amounts payable | 17/49 | €55,143 | €54,773 | -€370 | -0.7% |
| Amounts payable within one year | 42/48 | €55,143 | €54,744 | -€399 | -0.7% |
| Trade debts | 44 | €2,042 | €31 | -€2,011 | -98.5% |
| Suppliers | 440/4 | €2,042 | €31 | -€2,011 | -98.5% |
| Taxes, remuneration and social security | 45 | €10,997 | €12,131 | +€1,135 | +10.3% |
| Taxes | 450/3 | €5,477 | €6,350 | +€873 | +15.9% |
| Remuneration and social security | 454/9 | €5,519 | €5,781 | +€262 | +4.8% |
| Other amounts payable | 47/48 | €42,105 | €42,581 | +€477 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €35,925 | €37,823 | +€1,897 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,832 | €3,928 | +€96 | +2.5% |
| Other operating charges | 640/8 | €590 | €209 | -€381 | -64.5% |
| Non-recurring operating charges | 66A | €248 | €217 | -€31 | -12.5% |
| Gross operating margin | 9900 | €93,721 | €90,759 | -€2,962 | -3.2% |
| Operating profit (loss) | 9901 | €53,126 | €48,582 | -€4,544 | -8.6% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €61 | €64 | +€3 | +4.7% |
| Recurring financial charges | 65 | €61 | €64 | +€3 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €53,071 | €48,518 | -€4,553 | -8.6% |
| Income taxes | 67/77 | €11,411 | €10,335 | -€1,076 | -9.4% |
| Profit (loss) for the period | 9904 | €41,660 | €38,183 | -€3,477 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,660 | €38,183 | -€3,477 | -8.3% |
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 13 October 2026 via checked.be.