DR.L.CATTOIR: 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.
DR.L.CATTOIR
Largest movements
- Receivables within one year +€6,306
up €6,306 (+2.3%), from €273,645 to €279,951
of which Trade receivables: +€14,132
- Other debts -€119,257
down €119,257 (-27.7%), from €430,883 to €311,626
- Reserves +€83,637
up €83,637 (+199%), from €42,100 to €125,737
of which Distributable reserves: +€83,637
- Tax, wage and social debts +€51,250
up €51,250 (+4,100%), from €1,250 to €52,500
- Gross operating margin +€31,665
up €31,665 (+5.7%), from €552,390 to €584,055
- Financial income -€14,964
down €14,964 (-95.8%), from €15,626 to €662
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 | €478,292 | €494,016 | +€15,724 | +3.3% |
| Fixed assets | 21/28 | €29,358 | €33,174 | +€3,817 | +13.0% |
| Tangible fixed assets | 22/27 | €29,358 | €33,174 | +€3,817 | +13.0% |
| Furniture and vehicles | 24 | €6,498 | €835 | -€5,664 | -87.2% |
| Other tangible fixed assets | 26 | €22,859 | €32,339 | +€9,480 | +41.5% |
| Current assets | 29/58 | €448,935 | €460,842 | +€11,907 | +2.7% |
| Amounts receivable within one year | 40/41 | €273,645 | €279,951 | +€6,306 | +2.3% |
| Trade receivables | 40 | €256,051 | €270,183 | +€14,132 | +5.5% |
| Other amounts receivable | 41 | €17,594 | €9,769 | -€7,826 | -44.5% |
| Cash at bank and in hand | 54/58 | €173,470 | €177,198 | +€3,727 | +2.1% |
| Deferred charges and accrued income | 490/1 | €1,819 | €3,693 | +€1,874 | +103% |
| Total equity and liabilities | 10/49 | €478,292 | €494,016 | +€15,724 | +3.3% |
| Equity | 10/15 | €42,200 | €125,837 | +€83,637 | +198% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €42,100 | €125,737 | +€83,637 | +199% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | - | €83,637 | +€83,637 | |
| Amounts payable | 17/49 | €436,092 | €368,179 | -€67,913 | -15.6% |
| Amounts payable within one year | 42/48 | €432,161 | €368,179 | -€63,982 | -14.8% |
| Trade debts | 44 | €28 | €4,053 | +€4,025 | +14,277% |
| Suppliers | 440/4 | €28 | €4,053 | +€4,025 | +14,277% |
| Taxes, remuneration and social security | 45 | €1,250 | €52,500 | +€51,250 | +4,100% |
| Taxes | 450/3 | €1,250 | €52,500 | +€51,250 | +4,100% |
| Other amounts payable | 47/48 | €430,883 | €311,626 | -€119,257 | -27.7% |
| Accrued charges and deferred income | 492/3 | €3,931 | - | -€3,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,610 | €9,800 | -€811 | -7.6% |
| Other operating charges | 640/8 | €635 | €650 | +€14 | +2.3% |
| Gross operating margin | 9900 | €552,390 | €584,055 | +€31,665 | +5.7% |
| Operating profit (loss) | 9901 | €541,144 | €573,606 | +€32,461 | +6.0% |
| Financial income | 75/76B | €15,626 | €662 | -€14,964 | -95.8% |
| Recurring financial income | 75 | €15,626 | €662 | -€14,964 | -95.8% |
| Financial charges | 65/66B | €2,186 | €201 | -€1,985 | -90.8% |
| Recurring financial charges | 65 | €2,186 | €201 | -€1,985 | -90.8% |
| Profit (loss) for the period before taxes | 9903 | €554,584 | €574,067 | +€19,483 | +3.5% |
| Income taxes | 67/77 | €135,018 | €140,430 | +€5,412 | +4.0% |
| Profit (loss) for the period | 9904 | €419,566 | €433,637 | +€14,071 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €419,566 | €433,637 | +€14,071 | +3.4% |
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 29 October 2026 via checked.be.