CITA BEL: 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.
CITA BEL
Largest movements
- Cash -€291,047
down €291,047 (-80.5%), from €361,728 to €70,681
mainly Investment in fixed assets (net) (-€245,930) and Other debts (-€94,569)
- Tangible fixed assets +€242,789
new in 2025: €242,789
of which Land and buildings: +€241,280
- Other debts -€94,569
down €94,569 (-25.6%), from €370,000 to €275,432
- Contributions +€70,000
new in 2025: €70,000
- Profit (loss) carried forward -€20,889
down €20,889 (-253%), from -€8,272 to -€29,161
- Gross operating margin -€9,469
down €9,469 (-127%), from -€7,472 to -€16,941
- Depreciation +€3,141
new in 2025: €3,141
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 | €361,728 | €316,670 | -€45,058 | -12.5% |
| Fixed assets | 21/28 | - | €242,789 | +€242,789 | |
| Tangible fixed assets | 22/27 | - | €242,789 | +€242,789 | |
| Land and buildings | 22 | - | €241,280 | +€241,280 | |
| Furniture and vehicles | 24 | - | €1,509 | +€1,509 | |
| Current assets | 29/58 | €361,728 | €73,881 | -€287,847 | -79.6% |
| Amounts receivable within one year | 40/41 | - | €3,200 | +€3,200 | |
| Trade receivables | 40 | - | €3,200 | +€3,200 | |
| Cash at bank and in hand | 54/58 | €361,728 | €70,681 | -€291,047 | -80.5% |
| Total equity and liabilities | 10/49 | €361,728 | €316,670 | -€45,058 | -12.5% |
| Equity | 10/15 | -€8,272 | €40,839 | +€49,111 | |
| Contributions | 10/11 | - | €70,000 | +€70,000 | |
| Profit (loss) carried forward | 14 | -€8,272 | -€29,161 | -€20,889 | -253% |
| Amounts payable | 17/49 | €370,000 | €275,832 | -€94,169 | -25.5% |
| Amounts payable within one year | 42/48 | €370,000 | €275,432 | -€94,569 | -25.6% |
| Other amounts payable | 47/48 | €370,000 | €275,432 | -€94,569 | -25.6% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,141 | +€3,141 | |
| Other operating charges | 640/8 | €782 | €761 | -€21 | -2.7% |
| Gross operating margin | 9900 | -€7,472 | -€16,941 | -€9,469 | -127% |
| Operating profit (loss) | 9901 | -€8,254 | -€20,843 | -€12,589 | -153% |
| Financial charges | 65/66B | €18 | €46 | +€28 | +155% |
| Recurring financial charges | 65 | €18 | €46 | +€28 | +155% |
| Profit (loss) for the period before taxes | 9903 | -€8,272 | -€20,889 | -€12,617 | -153% |
| Profit (loss) for the period | 9904 | -€8,272 | -€20,889 | -€12,617 | -153% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,272 | -€20,889 | -€12,617 | -153% |
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 17 October 2026 via checked.be.