S.CATA CONSTRUCT: 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.
S.CATA CONSTRUCT
Largest movements
- Receivables within one year +€14,473
up €14,473 (+53.6%), from €26,979 to €41,453
of which Trade receivables: +€8,567
- Cash -€1,048
down €1,048 (-96.5%), from €1,085 to €38
mainly Receivables within one year (-€14,473) and Tax, wage and social debts (-€1,272)
- Trade debts +€11,804
up €11,804 (+9368.3%), from €126 to €11,930
of which Bills of exchange payable: +€10,874
- Profit (loss) carried forward +€2,894
up €2,894 (+11.9%), from €24,369 to €27,263
- Tax, wage and social debts -€1,272
down €1,272 (-61.5%), from €2,069 to €797
- Gross operating margin -€4,883
down €4,883 (-53.6%), from €9,108 to €4,225
- Depreciation -€3,410
no longer reported in 2025 (was €3,410)
- Financial charges -€310
down €310 (-70.0%), from €444 to €133
- Taxes -€245
down €245 (-23.5%), from €1,042 to €797
- Other operating charges -€94
down €94 (-19.0%), from €495 to €401
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 | €28,065 | €41,491 | +€13,426 | +47.8% |
| Current assets | 29/58 | €28,065 | €41,491 | +€13,426 | +47.8% |
| Amounts receivable within one year | 40/41 | €26,979 | €41,453 | +€14,473 | +53.6% |
| Trade receivables | 40 | €2,566 | €11,133 | +€8,567 | +333.9% |
| Other amounts receivable | 41 | €24,413 | €30,320 | +€5,906 | +24.2% |
| Cash at bank and in hand | 54/58 | €1,085 | €38 | -€1,048 | -96.5% |
| Total equity and liabilities | 10/49 | €28,065 | €41,491 | +€13,426 | +47.8% |
| Equity | 10/15 | €25,869 | €28,763 | +€2,894 | +11.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,369 | €27,263 | +€2,894 | +11.9% |
| Amounts payable | 17/49 | €2,195 | €12,727 | +€10,532 | +479.8% |
| Amounts payable within one year | 42/48 | €2,195 | €12,727 | +€10,532 | +479.8% |
| Trade debts | 44 | €126 | €11,930 | +€11,804 | +9368.3% |
| Suppliers | 440/4 | - | €930 | +€930 | |
| Bills of exchange payable | 441 | €126 | €11,000 | +€10,874 | +8630.2% |
| Taxes, remuneration and social security | 45 | €2,069 | €797 | -€1,272 | -61.5% |
| Taxes | 450/3 | €2,069 | €797 | -€1,272 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,410 | - | -€3,410 | |
| Other operating charges | 640/8 | €495 | €401 | -€94 | -19.0% |
| Gross operating margin | 9900 | €9,108 | €4,225 | -€4,883 | -53.6% |
| Operating profit (loss) | 9901 | €5,203 | €3,824 | -€1,379 | -26.5% |
| Financial charges | 65/66B | €444 | €133 | -€310 | -70.0% |
| Recurring financial charges | 65 | €444 | €133 | -€310 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €4,760 | €3,691 | -€1,069 | -22.5% |
| Income taxes | 67/77 | €1,042 | €797 | -€245 | -23.5% |
| Profit (loss) for the period | 9904 | €3,718 | €2,894 | -€824 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,718 | €2,894 | -€824 | -22.2% |
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 10 October 2026 via checked.be.