Cité-Farma: 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.
Cité-Farma
Largest movements
- Current investments +€49,505
new in 2025: €49,505
- Receivables within one year +€25,721
up €25,721 (+25.0%), from €102,765 to €128,486
of which Trade receivables: +€21,983
- Tangible fixed assets -€15,211
down €15,211 (-12.8%), from €118,878 to €103,667
of which Furniture and vehicles: -€14,880
- Reserves +€65,680
up €65,680 (+18.3%), from €358,034 to €423,714
of which Distributable reserves: +€65,680
- Trade debts +€21,908
up €21,908 (+28.0%), from €78,368 to €100,276
- Tax, wage and social debts -€17,055
down €17,055 (-57.9%), from €29,436 to €12,381
of which Taxes: -€13,914
- Current portion of long-term debt -€12,768
no longer reported in 2025 (was €12,768)
- Gross operating margin -€8,569
down €8,569 (-5.3%), from €162,311 to €153,742
- Other operating charges -€3,678
down €3,678 (-43.6%), from €8,440 to €4,762
- Taxes -€2,739
down €2,739 (-10.8%), from €25,344 to €22,605
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 | €622,629 | €681,065 | +€58,436 | +9.4% |
| Fixed assets | 21/28 | €118,878 | €103,667 | -€15,211 | -12.8% |
| Tangible fixed assets | 22/27 | €118,878 | €103,667 | -€15,211 | -12.8% |
| Land and buildings | 22 | €24,805 | €24,474 | -€331 | -1.3% |
| Furniture and vehicles | 24 | €94,073 | €79,193 | -€14,880 | -15.8% |
| Current assets | 29/58 | €503,751 | €577,398 | +€73,647 | +14.6% |
| Stocks and contracts in progress | 3 | €116,594 | €113,639 | -€2,955 | -2.5% |
| Stocks | 30/36 | €116,594 | €113,639 | -€2,955 | -2.5% |
| Amounts receivable within one year | 40/41 | €102,765 | €128,486 | +€25,721 | +25.0% |
| Trade receivables | 40 | €101,179 | €123,162 | +€21,983 | +21.7% |
| Other amounts receivable | 41 | €1,586 | €5,324 | +€3,738 | +236% |
| Current investments | 50/53 | - | €49,505 | +€49,505 | |
| Cash at bank and in hand | 54/58 | €281,660 | €282,588 | +€928 | +0.3% |
| Deferred charges and accrued income | 490/1 | €2,732 | €3,180 | +€448 | +16.4% |
| Total equity and liabilities | 10/49 | €622,629 | €681,065 | +€58,436 | +9.4% |
| Equity | 10/15 | €420,034 | €485,714 | +€65,680 | +15.6% |
| 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% |
| Reserves | 13 | €358,034 | €423,714 | +€65,680 | +18.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €351,834 | €417,514 | +€65,680 | +18.7% |
| Amounts payable | 17/49 | €202,595 | €195,351 | -€7,244 | -3.6% |
| Amounts payable after more than one year | 17 | €70,957 | €70,957 | = | 0.0% |
| Financial debts | 170/4 | €70,957 | €70,957 | = | 0.0% |
| Amounts payable within one year | 42/48 | €130,044 | €122,129 | -€7,915 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €12,768 | - | -€12,768 | |
| Trade debts | 44 | €78,368 | €100,276 | +€21,908 | +28.0% |
| Suppliers | 440/4 | €78,368 | €100,276 | +€21,908 | +28.0% |
| Taxes, remuneration and social security | 45 | €29,436 | €12,381 | -€17,055 | -57.9% |
| Taxes | 450/3 | €20,119 | €6,205 | -€13,914 | -69.2% |
| Remuneration and social security | 454/9 | €9,317 | €6,176 | -€3,141 | -33.7% |
| Other amounts payable | 47/48 | €9,472 | €9,472 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,594 | €2,265 | +€671 | +42.1% |
| Remuneration, social security and pensions | 62 | €44,387 | €44,393 | +€6 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,201 | €15,211 | +€10 | +0.1% |
| Other operating charges | 640/8 | €8,440 | €4,762 | -€3,678 | -43.6% |
| Gross operating margin | 9900 | €162,311 | €153,742 | -€8,569 | -5.3% |
| Operating profit (loss) | 9901 | €94,283 | €89,376 | -€4,907 | -5.2% |
| Financial income | 75/76B | €1,429 | €1,905 | +€476 | +33.3% |
| Recurring financial income | 75 | €1,429 | €1,905 | +€476 | +33.3% |
| Financial charges | 65/66B | €2,446 | €2,996 | +€550 | +22.5% |
| Recurring financial charges | 65 | €2,446 | €2,996 | +€550 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €93,266 | €88,285 | -€4,981 | -5.3% |
| Income taxes | 67/77 | €25,344 | €22,605 | -€2,739 | -10.8% |
| Profit (loss) for the period | 9904 | €67,922 | €65,680 | -€2,242 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,922 | €65,680 | -€2,242 | -3.3% |
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 27 October 2026 via checked.be.