CITHOM: 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.
CITHOM
Largest movements
- Tangible fixed assets -€52,550
down €52,550 (-20.9%), from €251,123 to €198,573
of which Plant, machinery and equipment: -€45,453
- Receivables within one year +€42,706
up €42,706 (+63.6%), from €67,125 to €109,831
of which Other amounts receivable: +€35,491
- Other debts +€109,339
up €109,339 (+2148.6%), from €5,089 to €114,428
- Reserves -€102,524
down €102,524 (-100.0%), from €102,524 to €0
- Debts after one year -€21,689
down €21,689 (-12.7%), from €170,777 to €149,088
- Tax, wage and social debts +€4,270
up €4,270 (+112.7%), from €3,790 to €8,060
- Trade debts +€4,043
up €4,043 (+25.6%), from €15,780 to €19,823
- Depreciation -€9,657
down €9,657 (-57.6%), from €16,754 to €7,097
- Gross operating margin -€9,152
down €9,152 (-25.8%), from €35,473 to €26,321
- Taxes +€1,563
up €1,563 (+47.2%), from €3,309 to €4,871
- Other operating charges -€1,398
down €1,398 (-43.8%), from €3,194 to €1,796
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 | €324,513 | €316,388 | -€8,125 | -2.5% |
| Fixed assets | 21/28 | €251,673 | €199,123 | -€52,550 | -20.9% |
| Tangible fixed assets | 22/27 | €251,123 | €198,573 | -€52,550 | -20.9% |
| Land and buildings | 22 | €202,606 | €197,278 | -€5,328 | -2.6% |
| Plant, machinery and equipment | 23 | €45,453 | €0 | -€45,453 | -100.0% |
| Furniture and vehicles | 24 | €3,064 | €1,295 | -€1,769 | -57.7% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €72,840 | €117,265 | +€44,425 | +61.0% |
| Amounts receivable within one year | 40/41 | €67,125 | €109,831 | +€42,706 | +63.6% |
| Trade receivables | 40 | €14,179 | €21,395 | +€7,215 | +50.9% |
| Other amounts receivable | 41 | €52,945 | €88,437 | +€35,491 | +67.0% |
| Cash at bank and in hand | 54/58 | €2,251 | €3,731 | +€1,480 | +65.7% |
| Deferred charges and accrued income | 490/1 | €3,464 | €3,704 | +€239 | +6.9% |
| Total equity and liabilities | 10/49 | €324,513 | €316,388 | -€8,125 | -2.5% |
| Equity | 10/15 | €105,524 | €3,000 | -€102,524 | -97.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €102,524 | €0 | -€102,524 | -100.0% |
| Distributable reserves | 133 | €102,524 | €0 | -€102,524 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €218,989 | €313,388 | +€94,399 | +43.1% |
| Amounts payable after more than one year | 17 | €170,777 | €149,088 | -€21,689 | -12.7% |
| Financial debts | 170/4 | €170,777 | €149,088 | -€21,689 | -12.7% |
| Amounts payable within one year | 42/48 | €47,572 | €164,000 | +€116,428 | +244.7% |
| Current portion of amounts payable after more than one year | 42 | €22,914 | €21,689 | -€1,225 | -5.3% |
| Trade debts | 44 | €15,780 | €19,823 | +€4,043 | +25.6% |
| Suppliers | 440/4 | €15,780 | €19,823 | +€4,043 | +25.6% |
| Taxes, remuneration and social security | 45 | €3,790 | €8,060 | +€4,270 | +112.7% |
| Taxes | 450/3 | €3,790 | €8,060 | +€4,270 | +112.7% |
| Other amounts payable | 47/48 | €5,089 | €114,428 | +€109,339 | +2148.6% |
| Accrued charges and deferred income | 492/3 | €640 | €300 | -€340 | -53.1% |
| Non-recurring operating income | 76A | €4,479 | €547 | -€3,932 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,754 | €7,097 | -€9,657 | -57.6% |
| Other operating charges | 640/8 | €3,194 | €1,796 | -€1,398 | -43.8% |
| Gross operating margin | 9900 | €35,473 | €26,321 | -€9,152 | -25.8% |
| Operating profit (loss) | 9901 | €15,525 | €17,428 | +€1,903 | +12.3% |
| Financial income | 75/76B | €3,361 | €3,219 | -€142 | -4.2% |
| Recurring financial income | 75 | €3,361 | €3,219 | -€142 | -4.2% |
| Financial charges | 65/66B | €4,217 | €3,872 | -€345 | -8.2% |
| Recurring financial charges | 65 | €4,217 | €3,872 | -€345 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €14,669 | €16,775 | +€2,106 | +14.4% |
| Income taxes | 67/77 | €3,309 | €4,871 | +€1,563 | +47.2% |
| Profit (loss) for the period | 9904 | €11,360 | €11,904 | +€544 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,360 | €11,904 | +€544 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.