LA CÂTOULAS: 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 CÂTOULAS
Largest movements
- Tangible fixed assets +€9,836
up €9,836 (+8.1%), from €120,878 to €130,714
of which Furniture and vehicles: +€11,898
- Other debts +€26,404
up €26,404 (+948%), from €2,786 to €29,190
- Debts after one year -€11,480
down €11,480 (-20.4%), from €56,159 to €44,680
- Tax, wage and social debts -€8,140
no longer reported in 2025 (was €8,140)
- Profit (loss) carried forward +€1,689
up €1,689 (+8.0%), from €21,092 to €22,781
- Turnover +€4,762
up €4,762 (+16.8%), from €28,404 to €33,166
- Gross operating margin +€4,537
up €4,537 (+34.2%), from €13,276 to €17,813
- Depreciation +€1,916
up €1,916 (+21.2%), from €9,029 to €10,945
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 | €123,851 | €132,698 | +€8,847 | +7.1% |
| Fixed assets | 21/28 | €120,878 | €130,714 | +€9,836 | +8.1% |
| Tangible fixed assets | 22/27 | €120,878 | €130,714 | +€9,836 | +8.1% |
| Land and buildings | 22 | €7,500 | €7,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €561 | €7,173 | +€6,612 | +1,179% |
| Furniture and vehicles | 24 | €534 | €12,433 | +€11,898 | +2,226% |
| Other tangible fixed assets | 26 | €112,283 | €103,608 | -€8,675 | -7.7% |
| Current assets | 29/58 | €2,972 | €1,984 | -€989 | -33.3% |
| Amounts receivable within one year | 40/41 | €716 | €589 | -€127 | -17.7% |
| Trade receivables | 40 | €274 | €90 | -€184 | -67.2% |
| Other amounts receivable | 41 | €442 | €499 | +€57 | +12.9% |
| Cash at bank and in hand | 54/58 | €2,257 | €1,395 | -€862 | -38.2% |
| Total equity and liabilities | 10/49 | €123,851 | €132,698 | +€8,847 | +7.1% |
| Equity | 10/15 | €39,692 | €41,381 | +€1,689 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,092 | €22,781 | +€1,689 | +8.0% |
| Amounts payable | 17/49 | €84,158 | €91,316 | +€7,158 | +8.5% |
| Amounts payable after more than one year | 17 | €56,159 | €44,680 | -€11,480 | -20.4% |
| Financial debts | 170/4 | €56,159 | €44,680 | -€11,480 | -20.4% |
| Amounts payable within one year | 42/48 | €27,999 | €46,637 | +€18,638 | +66.6% |
| Current portion of amounts payable after more than one year | 42 | €16,597 | €16,980 | +€383 | +2.3% |
| Trade debts | 44 | €476 | €467 | -€9 | -1.9% |
| Suppliers | 440/4 | €476 | €467 | -€9 | -1.9% |
| Taxes, remuneration and social security | 45 | €8,140 | - | -€8,140 | |
| Taxes | 450/3 | €8,140 | - | -€8,140 | |
| Other amounts payable | 47/48 | €2,786 | €29,190 | +€26,404 | +948% |
| Turnover | 70 | €28,404 | €33,166 | +€4,762 | +16.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,128 | €15,353 | +€225 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,029 | €10,945 | +€1,916 | +21.2% |
| Other operating charges | 640/8 | €2,709 | €2,811 | +€102 | +3.8% |
| Gross operating margin | 9900 | €13,276 | €17,813 | +€4,537 | +34.2% |
| Operating profit (loss) | 9901 | €1,538 | €4,057 | +€2,519 | +164% |
| Financial income | 75/76B | €27 | €8 | -€19 | -69.6% |
| Recurring financial income | 75 | €27 | €8 | -€19 | -69.6% |
| Financial charges | 65/66B | €2,688 | €2,374 | -€315 | -11.7% |
| Recurring financial charges | 65 | €2,688 | €2,374 | -€315 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,123 | €1,691 | +€2,815 | |
| Income taxes | 67/77 | €8 | €3 | -€6 | -69.6% |
| Profit (loss) for the period | 9904 | -€1,131 | €1,689 | +€2,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,131 | €1,689 | +€2,820 |
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 24 October 2026 via checked.be.