Too 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.
Too Cat
Largest movements
- Stocks and contracts -€59,995
no longer reported in 2025 (was €59,995)
- Receivables within one year +€11,647
up €11,647 (+213.1%), from €5,467 to €17,114
of which Trade receivables: +€11,176
- Cash +€5,377
up €5,377 (+1450.8%), from €371 to €5,747
mainly Stocks and contracts (+€59,995) and Tax, wage and social debts (+€11,832)
- Deferred charges and accrued income +€4,007
up €4,007 (+546.1%), from €734 to €4,741
- Intangible fixed assets -€3,039
down €3,039 (-42.7%), from €7,109 to €4,070
- Short-term financial debts -€45,342
no longer reported in 2025 (was €45,342)
- Other debts -€19,500
down €19,500 (-22.3%), from €87,423 to €67,923
- Tax, wage and social debts +€11,832
up €11,832 (+514.8%), from €2,298 to €14,130
- Profit (loss) carried forward +€10,020
up €10,020 (+9.8%), from -€101,881 to -€91,861
- Gross operating margin +€39,863
up €39,863, from -€20,146 to €19,717
- Write-downs -€28,000
no longer reported in 2025 (was €28,000)
- Financial charges -€2,057
down €2,057 (-31.5%), from €6,532 to €4,474
- Taxes -€1,666
down €1,666 (-92.2%), from €1,807 to €140
- Other operating charges -€516
down €516 (-24.9%), from €2,069 to €1,553
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 | €75,276 | €32,784 | -€42,492 | -56.4% |
| Fixed assets | 21/28 | €8,710 | €5,181 | -€3,529 | -40.5% |
| Intangible fixed assets | 21 | €7,109 | €4,070 | -€3,039 | -42.7% |
| Tangible fixed assets | 22/27 | €1,447 | €957 | -€490 | -33.9% |
| Furniture and vehicles | 24 | €1,447 | €957 | -€490 | -33.9% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €66,566 | €27,602 | -€38,964 | -58.5% |
| Stocks and contracts in progress | 3 | €59,995 | - | -€59,995 | |
| Stocks | 30/36 | €59,995 | - | -€59,995 | |
| Amounts receivable within one year | 40/41 | €5,467 | €17,114 | +€11,647 | +213.1% |
| Trade receivables | 40 | €5,303 | €16,479 | +€11,176 | +210.8% |
| Other amounts receivable | 41 | €164 | €635 | +€471 | +287.5% |
| Cash at bank and in hand | 54/58 | €371 | €5,747 | +€5,377 | +1450.8% |
| Deferred charges and accrued income | 490/1 | €734 | €4,741 | +€4,007 | +546.1% |
| Total equity and liabilities | 10/49 | €75,276 | €32,784 | -€42,492 | -56.4% |
| Equity | 10/15 | -€75,204 | -€65,184 | +€10,020 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,078 | €8,078 | = | 0.0% |
| Distributable reserves | 133 | €8,078 | €8,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,881 | -€91,861 | +€10,020 | +9.8% |
| Amounts payable | 17/49 | €150,480 | €97,968 | -€52,512 | -34.9% |
| Amounts payable within one year | 42/48 | €137,980 | €85,410 | -€52,570 | -38.1% |
| Financial debts | 43 | €45,342 | - | -€45,342 | |
| Credit institutions | 430/8 | €45,342 | - | -€45,342 | |
| Trade debts | 44 | €2,917 | €3,357 | +€440 | +15.1% |
| Suppliers | 440/4 | €2,917 | €3,357 | +€440 | +15.1% |
| Taxes, remuneration and social security | 45 | €2,298 | €14,130 | +€11,832 | +514.8% |
| Taxes | 450/3 | €2,298 | €14,130 | +€11,832 | +514.8% |
| Other amounts payable | 47/48 | €87,423 | €67,923 | -€19,500 | -22.3% |
| Accrued charges and deferred income | 492/3 | €12,500 | €12,558 | +€58 | +0.5% |
| Non-recurring operating income | 76A | €6,163 | - | -€6,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,658 | €3,529 | -€129 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28,000 | - | -€28,000 | |
| Other operating charges | 640/8 | €2,069 | €1,553 | -€516 | -24.9% |
| Gross operating margin | 9900 | -€20,146 | €19,717 | +€39,863 | |
| Operating profit (loss) | 9901 | -€53,873 | €14,635 | +€68,507 | |
| Financial charges | 65/66B | €6,532 | €4,474 | -€2,057 | -31.5% |
| Recurring financial charges | 65 | €6,532 | €4,474 | -€2,057 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€60,405 | €10,160 | +€70,565 | |
| Income taxes | 67/77 | €1,807 | €140 | -€1,666 | -92.2% |
| Profit (loss) for the period | 9904 | -€62,211 | €10,020 | +€72,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€62,211 | €10,020 | +€72,231 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.