2 CITROENEN: 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.
2 CITROENEN
Largest movements
- Tangible fixed assets -€23,690
down €23,690 (-10.6%), from €223,950 to €200,260
- Reserves -€12,474
down €12,474 (-20.4%), from €61,290 to €48,816
- Debts after one year -€9,910
down €9,910 (-6.4%), from €154,767 to €144,857
- Current portion of long-term debt -€3,038
down €3,038 (-23.5%), from €12,948 to €9,910
- Gross operating margin -€13,007
down €13,007 (-29.7%), from €43,785 to €30,778
- Taxes -€2,120
down €2,120 (-78.7%), from €2,693 to €573
- Depreciation -€1,854
down €1,854 (-8.4%), from €22,145 to €20,290
- Financial charges -€1,085
down €1,085 (-10.5%), from €10,358 to €9,273
- Other operating charges +€465
up €465 (+37.2%), from €1,248 to €1,713
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 | €262,028 | €235,660 | -€26,368 | -10.1% |
| Fixed assets | 21/28 | €223,950 | €200,260 | -€23,690 | -10.6% |
| Tangible fixed assets | 22/27 | €223,950 | €200,260 | -€23,690 | -10.6% |
| Land and buildings | 22 | €204,396 | €193,178 | -€11,219 | -5.5% |
| Plant, machinery and equipment | 23 | €15,337 | €7,082 | -€8,255 | -53.8% |
| Furniture and vehicles | 24 | €4,217 | €0 | -€4,217 | -100% |
| Current assets | 29/58 | €38,078 | €35,400 | -€2,678 | -7.0% |
| Stocks and contracts in progress | 3 | €4,962 | €6,058 | +€1,096 | +22.1% |
| Stocks | 30/36 | €4,962 | €6,058 | +€1,096 | +22.1% |
| Amounts receivable within one year | 40/41 | €8,600 | €7,239 | -€1,361 | -15.8% |
| Trade receivables | 40 | €4,416 | €4,783 | +€367 | +8.3% |
| Other amounts receivable | 41 | €4,184 | €2,456 | -€1,728 | -41.3% |
| Cash at bank and in hand | 54/58 | €23,423 | €20,986 | -€2,436 | -10.4% |
| Deferred charges and accrued income | 490/1 | €1,094 | €1,117 | +€23 | +2.1% |
| Total equity and liabilities | 10/49 | €262,028 | €235,660 | -€26,368 | -10.1% |
| Equity | 10/15 | €79,890 | €67,416 | -€12,474 | -15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,290 | €48,816 | -€12,474 | -20.4% |
| Distributable reserves | 133 | €61,290 | €48,816 | -€12,474 | -20.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €182,138 | €168,244 | -€13,895 | -7.6% |
| Amounts payable after more than one year | 17 | €154,767 | €144,857 | -€9,910 | -6.4% |
| Financial debts | 170/4 | €154,767 | €144,857 | -€9,910 | -6.4% |
| Amounts payable within one year | 42/48 | €27,372 | €23,387 | -€3,985 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €12,948 | €9,910 | -€3,038 | -23.5% |
| Trade debts | 44 | €11,956 | €11,053 | -€904 | -7.6% |
| Suppliers | 440/4 | €11,956 | €11,053 | -€904 | -7.6% |
| Taxes, remuneration and social security | 45 | €43 | €0 | -€43 | -100% |
| Taxes | 450/3 | €43 | €0 | -€43 | -100% |
| Other amounts payable | 47/48 | €2,424 | €2,424 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,145 | €20,290 | -€1,854 | -8.4% |
| Other operating charges | 640/8 | €1,248 | €1,713 | +€465 | +37.2% |
| Gross operating margin | 9900 | €43,785 | €30,778 | -€13,007 | -29.7% |
| Operating profit (loss) | 9901 | €20,392 | €8,775 | -€11,617 | -57.0% |
| Financial income | 75/76B | €22 | €361 | +€339 | +1,535% |
| Recurring financial income | 75 | €22 | €361 | +€339 | +1,535% |
| Financial charges | 65/66B | €10,358 | €9,273 | -€1,085 | -10.5% |
| Recurring financial charges | 65 | €10,358 | €9,273 | -€1,085 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €10,056 | -€137 | -€10,193 | |
| Income taxes | 67/77 | €2,693 | €573 | -€2,120 | -78.7% |
| Profit (loss) for the period | 9904 | €7,363 | -€709 | -€8,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,363 | -€709 | -€8,072 |
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 22 October 2026 via checked.be.