CHINA CITY: 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.
CHINA CITY
Largest movements
- Receivables within one year +€6,477
up €6,477 (+15.1%), from €42,764 to €49,241
of which Other amounts receivable: +€6,477
- Tangible fixed assets -€6,473
down €6,473 (-6.4%), from €100,519 to €94,046
of which Land and buildings: -€6,036
- Cash -€5,042
down €5,042 (-11.0%), from €45,657 to €40,614
mainly Other debts (-€23,038) and Receivables within one year (-€6,477)
- Other debts -€23,038
down €23,038 (-72.3%), from €31,886 to €8,848
- Reserves +€13,943
up €13,943 (+14.9%), from €93,363 to €107,306
of which Distributable reserves: +€13,943
- Tax, wage and social debts +€4,046
up €4,046 (+151%), from €2,672 to €6,718
of which Taxes: +€4,046
- Gross operating margin +€9,011
up €9,011 (+33.5%), from €26,888 to €35,899
- Depreciation -€5,252
down €5,252 (-44.8%), from €11,725 to €6,473
- Other operating charges +€4,377
up €4,377 (+65.0%), from €6,730 to €11,107
- Taxes +€3,938
up €3,938 (+382%), from €1,031 to €4,969
- Financial income +€420
up €420 (+30.0%), from €1,400 to €1,820
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 | €190,942 | €186,350 | -€4,592 | -2.4% |
| Fixed assets | 21/28 | €100,519 | €94,046 | -€6,473 | -6.4% |
| Tangible fixed assets | 22/27 | €100,519 | €94,046 | -€6,473 | -6.4% |
| Land and buildings | 22 | €99,611 | €93,576 | -€6,036 | -6.1% |
| Plant, machinery and equipment | 23 | €908 | €470 | -€438 | -48.2% |
| Current assets | 29/58 | €90,423 | €92,304 | +€1,881 | +2.1% |
| Amounts receivable within one year | 40/41 | €42,764 | €49,241 | +€6,477 | +15.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €42,764 | €49,241 | +€6,477 | +15.1% |
| Cash at bank and in hand | 54/58 | €45,657 | €40,614 | -€5,042 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,002 | €2,449 | +€447 | +22.3% |
| Total equity and liabilities | 10/49 | €190,942 | €186,350 | -€4,592 | -2.4% |
| Equity | 10/15 | €155,363 | €169,306 | +€13,943 | +9.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €0 | - | = | |
| Other | 1109/19 | €0 | - | = | |
| Reserves | 13 | €93,363 | €107,306 | +€13,943 | +14.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €87,163 | €101,106 | +€13,943 | +16.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,579 | €17,044 | -€18,535 | -52.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,680 | €15,754 | -€18,925 | -54.6% |
| Trade debts | 44 | €122 | €188 | +€66 | +54.6% |
| Suppliers | 440/4 | €122 | €188 | +€66 | +54.6% |
| Taxes, remuneration and social security | 45 | €2,672 | €6,718 | +€4,046 | +151% |
| Taxes | 450/3 | €2,172 | €6,218 | +€4,046 | +186% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €31,886 | €8,848 | -€23,038 | -72.3% |
| Accrued charges and deferred income | 492/3 | €899 | €1,290 | +€391 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,725 | €6,473 | -€5,252 | -44.8% |
| Other operating charges | 640/8 | €6,730 | €11,107 | +€4,377 | +65.0% |
| Gross operating margin | 9900 | €26,888 | €35,899 | +€9,011 | +33.5% |
| Operating profit (loss) | 9901 | €8,433 | €18,319 | +€9,886 | +117% |
| Financial income | 75/76B | €1,400 | €1,820 | +€420 | +30.0% |
| Recurring financial income | 75 | €1,400 | €1,820 | +€420 | +30.0% |
| Financial charges | 65/66B | €977 | €1,228 | +€251 | +25.7% |
| Recurring financial charges | 65 | €977 | €1,228 | +€251 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €8,856 | €18,911 | +€10,055 | +114% |
| Income taxes | 67/77 | €1,031 | €4,969 | +€3,938 | +382% |
| Profit (loss) for the period | 9904 | €7,825 | €13,943 | +€6,117 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,825 | €13,943 | +€6,117 | +78.2% |
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 16 October 2026 via checked.be.