LA BOITE A CAT: 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.
LA BOITE A CAT
Largest movements
- Tangible fixed assets -€8,199
down €8,199 (-76.7%), from €10,692 to €2,494
- Receivables within one year -€4,275
down €4,275 (-5.6%), from €76,550 to €72,276
of which Trade receivables: -€4,560
- Profit (loss) carried forward -€22,986
down €22,986 (-68.9%), from €33,382 to €10,397
- Tax, wage and social debts +€15,973
up €15,973 (+37.5%), from €42,544 to €58,517
of which Remuneration and social security: +€18,810
- Current portion of long-term debt -€3,724
down €3,724 (-44.4%), from €8,388 to €4,664
- Debts after one year -€1,279
down €1,279 (-17.2%), from €7,428 to €6,149
- Trade debts -€1,066
down €1,066 (-29.4%), from €3,626 to €2,560
- Staff costs +€13,854
up €13,854 (+8.3%), from €167,386 to €181,240
- Gross operating margin -€10,257
down €10,257 (-5.7%), from €180,923 to €170,666
- Financial income +€2,358
up €2,358 (+2,619,833%), from €0 to €2,358
- Taxes -€1,817
down €1,817 (-89.4%), from €2,031 to €215
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 | €96,469 | €83,387 | -€13,082 | -13.6% |
| Fixed assets | 21/28 | €15,260 | €6,534 | -€8,727 | -57.2% |
| Intangible fixed assets | 21 | €4,418 | €3,890 | -€528 | -11.9% |
| Tangible fixed assets | 22/27 | €10,692 | €2,494 | -€8,199 | -76.7% |
| Leasing and similar rights | 25 | €10,692 | €2,494 | -€8,199 | -76.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €81,208 | €76,853 | -€4,355 | -5.4% |
| Amounts receivable within one year | 40/41 | €76,550 | €72,276 | -€4,275 | -5.6% |
| Trade receivables | 40 | €33,140 | €28,581 | -€4,560 | -13.8% |
| Other amounts receivable | 41 | €43,410 | €43,695 | +€285 | +0.7% |
| Cash at bank and in hand | 54/58 | €4,530 | €4,445 | -€85 | -1.9% |
| Deferred charges and accrued income | 490/1 | €128 | €132 | +€4 | +3.4% |
| Total equity and liabilities | 10/49 | €96,469 | €83,387 | -€13,082 | -13.6% |
| Equity | 10/15 | €34,482 | €11,497 | -€22,986 | -66.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,382 | €10,397 | -€22,986 | -68.9% |
| Amounts payable | 17/49 | €61,986 | €71,890 | +€9,904 | +16.0% |
| Amounts payable after more than one year | 17 | €7,428 | €6,149 | -€1,279 | -17.2% |
| Financial debts | 170/4 | €7,428 | €6,149 | -€1,279 | -17.2% |
| Amounts payable within one year | 42/48 | €54,558 | €65,741 | +€11,183 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €8,388 | €4,664 | -€3,724 | -44.4% |
| Trade debts | 44 | €3,626 | €2,560 | -€1,066 | -29.4% |
| Suppliers | 440/4 | €3,626 | €2,560 | -€1,066 | -29.4% |
| Taxes, remuneration and social security | 45 | €42,544 | €58,517 | +€15,973 | +37.5% |
| Taxes | 450/3 | €30,256 | €27,418 | -€2,838 | -9.4% |
| Remuneration and social security | 454/9 | €12,288 | €31,099 | +€18,810 | +153% |
| Remuneration, social security and pensions | 62 | €167,386 | €181,240 | +€13,854 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,727 | €8,727 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,130 | €4,465 | +€335 | +8.1% |
| Gross operating margin | 9900 | €180,923 | €170,666 | -€10,257 | -5.7% |
| Operating profit (loss) | 9901 | €680 | -€23,765 | -€24,446 | |
| Financial income | 75/76B | €0 | €2,358 | +€2,358 | +2,619,833% |
| Recurring financial income | 75 | €0 | €2,358 | +€2,358 | +2,619,833% |
| Financial charges | 65/66B | €1,412 | €1,363 | -€49 | -3.5% |
| Recurring financial charges | 65 | €1,412 | €1,363 | -€49 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€732 | -€22,771 | -€22,039 | -3,012% |
| Income taxes | 67/77 | €2,031 | €215 | -€1,817 | -89.4% |
| Profit (loss) for the period | 9904 | -€2,763 | -€22,986 | -€20,223 | -732% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,763 | -€22,986 | -€20,223 | -732% |
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 1 November 2026 via checked.be.