A.D. CITI CONSTRUCTIONS: 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.
A.D. CITI CONSTRUCTIONS
Largest movements
- Stocks and contracts +€7,629
up €7,629 (+109%), from €7,015 to €14,645
of which Contracts in progress: +€8,940
- Receivables within one year -€6,364
down €6,364 (-48.1%), from €13,230 to €6,866
of which Other amounts receivable: -€5,023
- Cash -€3,852
down €3,852 (-20.6%), from €18,691 to €14,839
mainly Stocks and contracts (-€7,629) and Investment in fixed assets (net) (-€7,083)
- Tangible fixed assets -€1,532
down €1,532 (-9.2%), from €16,591 to €15,059
of which Furniture and vehicles: -€865
- Trade debts -€4,855
down €4,855 (-87.4%), from €5,557 to €703
- Profit (loss) carried forward -€2,988
down €2,988 (-10.8%), from €27,701 to €24,712
- Other debts +€2,716
up €2,716 (+100%), from €2,707 to €5,423
- Tax, wage and social debts +€1,200
new in 2025: €1,200
- Depreciation +€5,645
up €5,645 (+190%), from €2,970 to €8,615
- Gross operating margin +€4,173
up €4,173 (+67.3%), from €6,200 to €10,373
- Other operating charges +€208
up €208 (+46.5%), from €447 to €655
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 | €57,965 | €54,038 | -€3,927 | -6.8% |
| Fixed assets | 21/28 | €16,591 | €15,059 | -€1,532 | -9.2% |
| Tangible fixed assets | 22/27 | €16,591 | €15,059 | -€1,532 | -9.2% |
| Plant, machinery and equipment | 23 | €783 | €117 | -€667 | -85.1% |
| Furniture and vehicles | 24 | €15,807 | €14,943 | -€865 | -5.5% |
| Current assets | 29/58 | €41,374 | €38,979 | -€2,395 | -5.8% |
| Stocks and contracts in progress | 3 | €7,015 | €14,645 | +€7,629 | +109% |
| Stocks | 30/36 | €7,015 | €5,705 | -€1,311 | -18.7% |
| Contracts in progress | 37 | - | €8,940 | +€8,940 | |
| Amounts receivable within one year | 40/41 | €13,230 | €6,866 | -€6,364 | -48.1% |
| Trade receivables | 40 | €6,145 | €4,803 | -€1,342 | -21.8% |
| Other amounts receivable | 41 | €7,086 | €2,063 | -€5,023 | -70.9% |
| Cash at bank and in hand | 54/58 | €18,691 | €14,839 | -€3,852 | -20.6% |
| Deferred charges and accrued income | 490/1 | €2,438 | €2,629 | +€192 | +7.9% |
| Total equity and liabilities | 10/49 | €57,965 | €54,038 | -€3,927 | -6.8% |
| Equity | 10/15 | €49,701 | €46,712 | -€2,988 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,701 | €24,712 | -€2,988 | -10.8% |
| Amounts payable | 17/49 | €8,265 | €7,326 | -€939 | -11.4% |
| Amounts payable within one year | 42/48 | €8,265 | €7,326 | -€939 | -11.4% |
| Trade debts | 44 | €5,557 | €703 | -€4,855 | -87.4% |
| Suppliers | 440/4 | €5,557 | €703 | -€4,855 | -87.4% |
| Taxes, remuneration and social security | 45 | - | €1,200 | +€1,200 | |
| Taxes | 450/3 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €2,707 | €5,423 | +€2,716 | +100% |
| Non-recurring operating income | 76A | - | €3,150 | +€3,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,970 | €8,615 | +€5,645 | +190% |
| Other operating charges | 640/8 | €447 | €655 | +€208 | +46.5% |
| Gross operating margin | 9900 | €6,200 | €10,373 | +€4,173 | +67.3% |
| Operating profit (loss) | 9901 | €2,783 | €1,104 | -€1,679 | -60.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €173 | €92 | -€82 | -47.0% |
| Recurring financial charges | 65 | €173 | €92 | -€82 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €2,609 | €1,012 | -€1,598 | -61.2% |
| Profit (loss) for the period | 9904 | €2,609 | €1,012 | -€1,598 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,609 | €1,012 | -€1,598 | -61.2% |
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 20 October 2026 via checked.be.