CAUTAR: 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.
CAUTAR
Largest movements
- Receivables within one year +€47,748
up €47,748 (+68.1%), from €70,159 to €117,907
of which Trade receivables: +€40,389
- Cash -€20,254
down €20,254 (-69.9%), from €28,966 to €8,712
mainly Receivables within one year (-€47,748) and Contributions, distributions and other (-€1)
- Profit (loss) carried forward +€13,108
up €13,108 (+17.3%), from €75,746 to €88,854
- Trade debts +€11,022
up €11,022 (+1142.6%), from €965 to €11,987
- Tax, wage and social debts +€2,864
up €2,864 (+51.7%), from €5,535 to €8,399
of which Taxes: +€6,448
- Purchases and services +€163,073
new in 2024: €163,073
- Gross operating margin -€20,023
down €20,023 (-21.5%), from €92,944 to €72,921
- Taxes +€14,555
new in 2024: €14,555
- Staff costs -€9,004
down €9,004 (-14.4%), from €62,627 to €53,623
- Depreciation -€8,720
no longer reported in 2024 (was €8,720)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,355 | €126,849 | +€27,494 | +27.7% |
| Fixed assets | 21/28 | €230 | €230 | = | 0.0% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €99,125 | €126,619 | +€27,494 | +27.7% |
| Amounts receivable within one year | 40/41 | €70,159 | €117,907 | +€47,748 | +68.1% |
| Trade receivables | 40 | €63,851 | €104,240 | +€40,389 | +63.3% |
| Other amounts receivable | 41 | €6,308 | €13,667 | +€7,359 | +116.7% |
| Cash at bank and in hand | 54/58 | €28,966 | €8,712 | -€20,254 | -69.9% |
| Total equity and liabilities | 10/49 | €99,355 | €126,849 | +€27,494 | +27.7% |
| Equity | 10/15 | €81,946 | €95,054 | +€13,108 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,746 | €88,854 | +€13,108 | +17.3% |
| Amounts payable | 17/49 | €17,409 | €31,795 | +€14,386 | +82.6% |
| Amounts payable after more than one year | 17 | €7,716 | €7,716 | -€0 | 0.0% |
| Financial debts | 170/4 | €7,716 | €7,716 | -€0 | 0.0% |
| Amounts payable within one year | 42/48 | €9,693 | €24,079 | +€14,386 | +148.4% |
| Current portion of amounts payable after more than one year | 42 | €2,693 | €2,693 | -€0 | 0.0% |
| Trade debts | 44 | €965 | €11,987 | +€11,022 | +1142.6% |
| Suppliers | 440/4 | €965 | €11,987 | +€11,022 | +1142.6% |
| Taxes, remuneration and social security | 45 | €5,535 | €8,399 | +€2,864 | +51.7% |
| Taxes | 450/3 | €1,951 | €8,399 | +€6,448 | +330.6% |
| Remuneration and social security | 454/9 | €3,585 | - | -€3,585 | |
| Other amounts payable | 47/48 | €500 | €1,000 | +€500 | +100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €163,073 | +€163,073 | |
| Remuneration, social security and pensions | 62 | €62,627 | €53,623 | -€9,004 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,720 | - | -€8,720 | |
| Other operating charges | 640/8 | €758 | €116 | -€642 | -84.7% |
| Gross operating margin | 9900 | €92,944 | €72,921 | -€20,023 | -21.5% |
| Operating profit (loss) | 9901 | €20,840 | €19,182 | -€1,658 | -8.0% |
| Financial income | 75/76B | - | €8,620 | +€8,620 | |
| Recurring financial income | 75 | - | €8,620 | +€8,620 | |
| Financial charges | 65/66B | €27 | €138 | +€111 | +406.8% |
| Recurring financial charges | 65 | €27 | €138 | +€111 | +406.8% |
| Profit (loss) for the period before taxes | 9903 | €20,812 | €27,664 | +€6,852 | +32.9% |
| Income taxes | 67/77 | - | €14,555 | +€14,555 | |
| Profit (loss) for the period | 9904 | €20,812 | €13,109 | -€7,703 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,812 | €13,109 | -€7,703 | -37.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.