IMMO CATORA: 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.
IMMO CATORA
Largest movements
- Tangible fixed assets -€22,828
down €22,828 (-3.8%), from €596,968 to €574,139
of which Land and buildings: -€22,828
- Current portion of long-term debt -€24,474
down €24,474 (-66.4%), from €36,831 to €12,358
- Profit (loss) carried forward +€24,102
up €24,102 (+5.3%), from -€455,581 to -€431,479
- Debts after one year -€12,358
no longer reported in 2025 (was €12,358)
- Depreciation -€41,308
down €41,308 (-64.4%), from €64,136 to €22,828
- Gross operating margin +€5,251
up €5,251 (+10.7%), from €49,208 to €54,459
- Other operating charges +€974
up €974 (+16.3%), from €5,972 to €6,946
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 | €601,518 | €586,744 | -€14,774 | -2.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €596,968 | €574,139 | -€22,828 | -3.8% |
| Tangible fixed assets | 22/27 | €596,968 | €574,139 | -€22,828 | -3.8% |
| Land and buildings | 22 | €596,968 | €574,139 | -€22,828 | -3.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €4,550 | €12,605 | +€8,054 | +177.0% |
| Amounts receivable within one year | 40/41 | - | €2,790 | +€2,790 | |
| Other amounts receivable | 41 | - | €2,790 | +€2,790 | |
| Cash at bank and in hand | 54/58 | €3,478 | €8,931 | +€5,454 | +156.8% |
| Deferred charges and accrued income | 490/1 | €1,073 | €884 | -€189 | -17.6% |
| Total equity and liabilities | 10/49 | €601,518 | €586,744 | -€14,774 | -2.5% |
| Equity | 10/15 | €544,419 | €568,521 | +€24,102 | +4.4% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€455,581 | -€431,479 | +€24,102 | +5.3% |
| Amounts payable | 17/49 | €57,099 | €18,223 | -€38,876 | -68.1% |
| Amounts payable after more than one year | 17 | €12,358 | - | -€12,358 | |
| Financial debts | 170/4 | €12,358 | - | -€12,358 | |
| Amounts payable within one year | 42/48 | €42,941 | €16,423 | -€26,518 | -61.8% |
| Current portion of amounts payable after more than one year | 42 | €36,831 | €12,358 | -€24,474 | -66.4% |
| Trade debts | 44 | €2,119 | €4,065 | +€1,946 | +91.8% |
| Suppliers | 440/4 | €2,119 | €4,065 | +€1,946 | +91.8% |
| Other amounts payable | 47/48 | €3,990 | - | -€3,990 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,136 | €22,828 | -€41,308 | -64.4% |
| Other operating charges | 640/8 | €5,972 | €6,946 | +€974 | +16.3% |
| Gross operating margin | 9900 | €49,208 | €54,459 | +€5,251 | +10.7% |
| Operating profit (loss) | 9901 | -€20,900 | €24,684 | +€45,584 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €923 | €587 | -€336 | -36.4% |
| Recurring financial charges | 65 | €923 | €587 | -€336 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,823 | €24,102 | +€45,925 | |
| Profit (loss) for the period | 9904 | -€21,823 | €24,102 | +€45,925 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,823 | €24,102 | +€45,925 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.