CIT.CS: 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.CS
Largest movements
- Cash +€138,026
up €138,026 (+374.5%), from €36,854 to €174,880
mainly Other debts (+€183,103) and Net result for the year (+€136,890)
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Receivables within one year +€9,076
up €9,076 (+43.9%), from €20,689 to €29,765
of which Other amounts receivable: +€11,196
- Tangible fixed assets -€4,072
down €4,072 (-57.2%), from €7,124 to €3,052
of which Furniture and vehicles: -€2,977
- Other debts +€183,103
up €183,103 (+189195.3%), from €97 to €183,200
- Profit (loss) carried forward -€46,310
down €46,310 (-99.9%), from €46,350 to €41
- Trade debts -€4,979
down €4,979 (-81.6%), from €6,105 to €1,126
- Tax, wage and social debts -€3,428
down €3,428 (-13.2%), from €25,979 to €22,551
- Gross operating margin +€173,506
up €173,506 (+1868.1%), from €9,288 to €182,794
- Taxes +€38,031
up €38,031 (+1649.0%), from €2,306 to €40,338
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 | €80,032 | €208,418 | +€128,386 | +160.4% |
| Fixed assets | 21/28 | €7,124 | €3,052 | -€4,072 | -57.2% |
| Tangible fixed assets | 22/27 | €7,124 | €3,052 | -€4,072 | -57.2% |
| Plant, machinery and equipment | 23 | €2,724 | €1,629 | -€1,095 | -40.2% |
| Furniture and vehicles | 24 | €4,400 | €1,423 | -€2,977 | -67.7% |
| Current assets | 29/58 | €72,908 | €205,365 | +€132,458 | +181.7% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Trade receivables | 290 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €20,689 | €29,765 | +€9,076 | +43.9% |
| Trade receivables | 40 | €20,270 | €18,150 | -€2,120 | -10.5% |
| Other amounts receivable | 41 | €419 | €11,615 | +€11,196 | +2675.4% |
| Cash at bank and in hand | 54/58 | €36,854 | €174,880 | +€138,026 | +374.5% |
| Deferred charges and accrued income | 490/1 | €364 | €720 | +€356 | +97.6% |
| Total equity and liabilities | 10/49 | €80,032 | €208,418 | +€128,386 | +160.4% |
| Equity | 10/15 | €47,850 | €1,541 | -€46,310 | -96.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,350 | €41 | -€46,310 | -99.9% |
| Amounts payable | 17/49 | €32,181 | €206,877 | +€174,696 | +542.8% |
| Amounts payable within one year | 42/48 | €32,181 | €206,877 | +€174,696 | +542.8% |
| Trade debts | 44 | €6,105 | €1,126 | -€4,979 | -81.6% |
| Suppliers | 440/4 | €6,105 | €1,126 | -€4,979 | -81.6% |
| Taxes, remuneration and social security | 45 | €25,979 | €22,551 | -€3,428 | -13.2% |
| Taxes | 450/3 | €25,979 | €22,551 | -€3,428 | -13.2% |
| Other amounts payable | 47/48 | €97 | €183,200 | +€183,103 | +189195.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,025 | €4,072 | +€1,047 | +34.6% |
| Gross operating margin | 9900 | €9,288 | €182,794 | +€173,506 | +1868.1% |
| Operating profit (loss) | 9901 | €6,263 | €178,723 | +€172,459 | +2753.5% |
| Financial income | 75/76B | €419 | €141 | -€277 | -66.3% |
| Recurring financial income | 75 | €419 | €141 | -€277 | -66.3% |
| Financial charges | 65/66B | €1,296 | €1,636 | +€340 | +26.2% |
| Recurring financial charges | 65 | €1,296 | €1,636 | +€340 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €5,386 | €177,228 | +€171,842 | +3190.6% |
| Income taxes | 67/77 | €2,306 | €40,338 | +€38,031 | +1649.0% |
| Profit (loss) for the period | 9904 | €3,080 | €136,890 | +€133,811 | +4345.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,080 | €136,890 | +€133,811 | +4345.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.