PINK CATS: 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.
PINK CATS
Largest movements
- Receivables within one year +€94,826
new in 2024: €94,826
of which Other amounts receivable: +€74,711
- Receivables after one year -€33,727
no longer reported in 2024 (was €33,727)
of which Other amounts receivable: -€27,825
- Cash +€17,631
up €17,631 (+199%), from €8,842 to €26,473
mainly Trade debts (+€38,055) and Receivables after one year (+€33,727)
- Tangible fixed assets +€1,292
new in 2024: €1,292
- Trade debts +€38,055
up €38,055 (+940%), from €4,049 to €42,103
- Tax, wage and social debts +€27,618
up €27,618 (+150%), from €18,388 to €46,006
of which Taxes: +€19,464
- Reserves +€12,963
up €12,963 (+46.2%), from €28,072 to €41,035
- Other debts +€1,387
up €1,387 (+54.7%), from €2,537 to €3,923
- Staff costs +€50,949
up €50,949 (+11,173%), from €456 to €51,405
- Gross operating margin +€42,071
up €42,071 (+138%), from €30,555 to €72,626
- Taxes -€2,353
down €2,353 (-24.8%), from €9,493 to €7,139
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,569 | €122,591 | +€80,022 | +188% |
| Fixed assets | 21/28 | - | €1,292 | +€1,292 | |
| Tangible fixed assets | 22/27 | - | €1,292 | +€1,292 | |
| Furniture and vehicles | 24 | - | €1,292 | +€1,292 | |
| Current assets | 29/58 | €42,569 | €121,299 | +€78,730 | +185% |
| Amounts receivable after more than one year | 29 | €33,727 | - | -€33,727 | |
| Trade receivables | 290 | €5,902 | - | -€5,902 | |
| Other amounts receivable | 291 | €27,825 | - | -€27,825 | |
| Amounts receivable within one year | 40/41 | - | €94,826 | +€94,826 | |
| Trade receivables | 40 | - | €20,115 | +€20,115 | |
| Other amounts receivable | 41 | - | €74,711 | +€74,711 | |
| Cash at bank and in hand | 54/58 | €8,842 | €26,473 | +€17,631 | +199% |
| Total equity and liabilities | 10/49 | €42,569 | €122,591 | +€80,022 | +188% |
| Equity | 10/15 | €17,596 | €30,558 | +€12,963 | +73.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,072 | €41,035 | +€12,963 | +46.2% |
| Distributable reserves | 133 | €28,072 | €41,035 | +€12,963 | +46.2% |
| Profit (loss) carried forward | 14 | -€13,477 | -€13,477 | = | 0.0% |
| Amounts payable | 17/49 | €24,973 | €92,033 | +€67,059 | +269% |
| Amounts payable within one year | 42/48 | €24,973 | €92,033 | +€67,059 | +269% |
| Trade debts | 44 | €4,049 | €42,103 | +€38,055 | +940% |
| Suppliers | 440/4 | €4,049 | €42,103 | +€38,055 | +940% |
| Taxes, remuneration and social security | 45 | €18,388 | €46,006 | +€27,618 | +150% |
| Taxes | 450/3 | €17,453 | €36,917 | +€19,464 | +112% |
| Remuneration and social security | 454/9 | €935 | €9,089 | +€8,154 | +872% |
| Other amounts payable | 47/48 | €2,537 | €3,923 | +€1,387 | +54.7% |
| Remuneration, social security and pensions | 62 | €456 | €51,405 | +€50,949 | +11,173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €323 | +€323 | |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | €30,555 | €72,626 | +€42,071 | +138% |
| Operating profit (loss) | 9901 | €30,099 | €20,709 | -€9,390 | -31.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €607 | +€607 | |
| Recurring financial charges | 65 | - | €607 | +€607 | |
| Profit (loss) for the period before taxes | 9903 | €30,099 | €20,102 | -€9,997 | -33.2% |
| Income taxes | 67/77 | €9,493 | €7,139 | -€2,353 | -24.8% |
| Profit (loss) for the period | 9904 | €20,606 | €12,963 | -€7,644 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,606 | €12,963 | -€7,644 | -37.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.