CIT-A: what changed
Two fiscal 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.
CIT-A
Largest movements
- Tangible fixed assets -€8,724
down €8,724 (-44.8%), from €19,457 to €10,733
of which Leasing and similar rights: -€6,578
- Cash +€3,086
up €3,086 (+70.3%), from €4,391 to €7,478
mainly Depreciation (+€8,724) and Trade debts (+€3,180)
- Deferred charges and accrued income +€1,830
up €1,830 (+353.2%), from €518 to €2,348
- Receivables within one year -€1,161
down €1,161 (-11.5%), from €10,071 to €8,910
- Debts after one year -€6,149
down €6,149 (-92.3%), from €6,665 to €516
- Other debts -€4,698
down €4,698 (-61.5%), from €7,637 to €2,940
- Trade debts +€3,180
up €3,180 (+513.6%), from €619 to €3,800
- Tax, wage and social debts +€1,781
up €1,781 (+44.7%), from €3,981 to €5,762
of which Remuneration and social security: +€1,000
- Accrued charges and deferred income +€646
new in 2024: €646
- Depreciation +€682
up €682 (+8.5%), from €8,041 to €8,724
- Gross operating margin +€371
up €371 (+3.2%), from €11,428 to €11,799
- Taxes -€192
down €192 (-30.0%), from €640 to €448
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,437 | €29,469 | -€4,969 | -14.4% |
| Fixed assets | 21/28 | €19,457 | €10,733 | -€8,724 | -44.8% |
| Tangible fixed assets | 22/27 | €19,457 | €10,733 | -€8,724 | -44.8% |
| Furniture and vehicles | 24 | €2,191 | €1,436 | -€754 | -34.4% |
| Leasing and similar rights | 25 | €14,028 | €7,450 | -€6,578 | -46.9% |
| Other tangible fixed assets | 26 | €3,238 | €1,846 | -€1,392 | -43.0% |
| Current assets | 29/58 | €14,981 | €18,736 | +€3,755 | +25.1% |
| Amounts receivable within one year | 40/41 | €10,071 | €8,910 | -€1,161 | -11.5% |
| Trade receivables | 40 | €10,071 | €8,910 | -€1,161 | -11.5% |
| Cash at bank and in hand | 54/58 | €4,391 | €7,478 | +€3,086 | +70.3% |
| Deferred charges and accrued income | 490/1 | €518 | €2,348 | +€1,830 | +353.2% |
| Total equity and liabilities | 10/49 | €34,437 | €29,469 | -€4,969 | -14.4% |
| Equity | 10/15 | €9,455 | €9,656 | +€201 | +2.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,455 | €7,656 | +€201 | +2.7% |
| Amounts payable | 17/49 | €24,983 | €19,813 | -€5,170 | -20.7% |
| Amounts payable after more than one year | 17 | €6,665 | €516 | -€6,149 | -92.3% |
| Financial debts | 170/4 | €6,665 | €516 | -€6,149 | -92.3% |
| Amounts payable within one year | 42/48 | €18,318 | €18,651 | +€333 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €6,080 | €6,149 | +€70 | +1.1% |
| Trade debts | 44 | €619 | €3,800 | +€3,180 | +513.6% |
| Suppliers | 440/4 | €619 | €3,800 | +€3,180 | +513.6% |
| Taxes, remuneration and social security | 45 | €3,981 | €5,762 | +€1,781 | +44.7% |
| Taxes | 450/3 | €3,981 | €4,762 | +€781 | +19.6% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €7,637 | €2,940 | -€4,698 | -61.5% |
| Accrued charges and deferred income | 492/3 | - | €646 | +€646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,041 | €8,724 | +€682 | +8.5% |
| Other operating charges | 640/8 | €600 | €599 | -€0 | 0.0% |
| Gross operating margin | 9900 | €11,428 | €11,799 | +€371 | +3.2% |
| Operating profit (loss) | 9901 | €2,787 | €2,476 | -€311 | -11.2% |
| Financial income | 75/76B | €12 | €1 | -€11 | -95.8% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -95.8% |
| Financial charges | 65/66B | €1,850 | €1,827 | -€23 | -1.3% |
| Recurring financial charges | 65 | €1,850 | €1,827 | -€23 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €948 | €649 | -€299 | -31.5% |
| Income taxes | 67/77 | €640 | €448 | -€192 | -30.0% |
| Profit (loss) for the period | 9904 | €308 | €201 | -€107 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €308 | €201 | -€107 | -34.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.