De Cat & Co: 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.
De Cat & Co
Largest movements
- Receivables within one year -€1,358
down €1,358 (-35.2%), from €3,857 to €2,499
- Current investments -€732
down €732 (-10.6%), from €6,931 to €6,199
- Deferred charges and accrued income -€546
down €546 (-18.6%), from €2,937 to €2,391
- Tangible fixed assets -€345
down €345 (-27.9%), from €1,237 to €892
- Profit (loss) carried forward -€3,464
down €3,464 (-59.1%), from -€5,864 to -€9,328
- Tax, wage and social debts +€188
up €188 (+10.0%), from €1,877 to €2,065
of which Remuneration and social security: +€250
- Other debts +€180
up €180 (+54.4%), from €330 to €510
- Gross operating margin -€3,355
down €3,355, from €500 to -€2,855
- Taxes +€58
up €58 (+40.4%), from €145 to €203
- Financial charges +€32
up €32 (+45.8%), from €70 to €102
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,962 | €11,981 | -€2,981 | -19.9% |
| Fixed assets | 21/28 | €1,237 | €892 | -€345 | -27.9% |
| Tangible fixed assets | 22/27 | €1,237 | €892 | -€345 | -27.9% |
| Furniture and vehicles | 24 | €1,237 | €892 | -€345 | -27.9% |
| Current assets | 29/58 | €13,725 | €11,089 | -€2,636 | -19.2% |
| Amounts receivable within one year | 40/41 | €3,857 | €2,499 | -€1,358 | -35.2% |
| Trade receivables | 40 | €3,857 | €2,499 | -€1,358 | -35.2% |
| Current investments | 50/53 | €6,931 | €6,199 | -€732 | -10.6% |
| Deferred charges and accrued income | 490/1 | €2,937 | €2,391 | -€546 | -18.6% |
| Total equity and liabilities | 10/49 | €14,962 | €11,981 | -€2,981 | -19.9% |
| Equity | 10/15 | €12,736 | €9,272 | -€3,464 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,864 | -€9,328 | -€3,464 | -59.1% |
| Amounts payable | 17/49 | €2,226 | €2,709 | +€483 | +21.7% |
| Amounts payable within one year | 42/48 | €2,226 | €2,709 | +€483 | +21.7% |
| Trade debts | 44 | €18 | €133 | +€115 | +621% |
| Suppliers | 440/4 | €18 | €133 | +€115 | +621% |
| Taxes, remuneration and social security | 45 | €1,877 | €2,065 | +€188 | +10.0% |
| Taxes | 450/3 | €1,127 | €1,065 | -€62 | -5.5% |
| Remuneration and social security | 454/9 | €750 | €1,000 | +€250 | +33.3% |
| Other amounts payable | 47/48 | €330 | €510 | +€180 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €345 | = | 0.0% |
| Gross operating margin | 9900 | €500 | -€2,855 | -€3,355 | |
| Operating profit (loss) | 9901 | €155 | -€3,200 | -€3,355 | |
| Financial income | 75/76B | €17 | €41 | +€24 | +141% |
| Recurring financial income | 75 | €17 | €41 | +€24 | +141% |
| Financial charges | 65/66B | €70 | €102 | +€32 | +45.8% |
| Recurring financial charges | 65 | €70 | €102 | +€32 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €102 | -€3,261 | -€3,363 | |
| Income taxes | 67/77 | €145 | €203 | +€58 | +40.4% |
| Profit (loss) for the period | 9904 | -€43 | -€3,464 | -€3,421 | -8,029% |
| Profit (loss) for the period to be appropriated | 9905 | -€43 | -€3,464 | -€3,421 | -8,029% |
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 19 October 2026 via checked.be.