LA BOITE A CAT: what changed
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
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it 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% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.