CITILOMA: 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.
CITILOMA
Largest movements
- Current investments +€277,640
up €277,640 (+212%), from €131,139 to €408,779
- Cash -€78,772
down €78,772 (-41.3%), from €190,841 to €112,069
mainly Current investments (-€277,640) and Receivables within one year (-€38,458)
- Tangible fixed assets -€62,832
down €62,832 (-25.4%), from €247,491 to €184,659
of which Furniture and vehicles: -€35,712
- Receivables within one year +€38,458
up €38,458 (+31.8%), from €120,938 to €159,396
of which Trade receivables: +€43,554
- Reserves +€103,420
up €103,420 (+20.7%), from €498,985 to €602,405
of which Distributable reserves: +€103,420
- Trade debts +€49,026
up €49,026 (+325%), from €15,078 to €64,104
- Other debts +€34,380
up €34,380 (+122%), from €28,235 to €62,615
- Debts after one year -€25,423
down €25,423 (-37.2%), from €68,376 to €42,952
- Tax, wage and social debts +€8,993
up €8,993 (+16.4%), from €54,810 to €63,803
of which Taxes: +€5,639
- Financial charges +€39,156
up €39,156 (+1,052%), from €3,723 to €42,878
- Staff costs +€25,241
up €25,241 (+56.8%), from €44,435 to €69,676
- Taxes -€23,752
down €23,752 (-34.8%), from €68,304 to €44,552
- Gross operating margin +€13,269
up €13,269 (+4.1%), from €321,044 to €334,314
- Other operating charges +€6,576
up €6,576 (+275%), from €2,389 to €8,965
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 | €709,839 | €879,902 | +€170,063 | +24.0% |
| Fixed assets | 21/28 | €262,491 | €199,659 | -€62,832 | -23.9% |
| Tangible fixed assets | 22/27 | €247,491 | €184,659 | -€62,832 | -25.4% |
| Land and buildings | 22 | €123,345 | €97,624 | -€25,721 | -20.9% |
| Plant, machinery and equipment | 23 | €25,820 | €24,421 | -€1,399 | -5.4% |
| Furniture and vehicles | 24 | €98,326 | €62,614 | -€35,712 | -36.3% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €447,348 | €680,243 | +€232,895 | +52.1% |
| Amounts receivable within one year | 40/41 | €120,938 | €159,396 | +€38,458 | +31.8% |
| Trade receivables | 40 | €115,842 | €159,396 | +€43,554 | +37.6% |
| Other amounts receivable | 41 | €5,096 | €0 | -€5,096 | -100% |
| Current investments | 50/53 | €131,139 | €408,779 | +€277,640 | +212% |
| Cash at bank and in hand | 54/58 | €190,841 | €112,069 | -€78,772 | -41.3% |
| Deferred charges and accrued income | 490/1 | €4,431 | €0 | -€4,431 | -100% |
| Total equity and liabilities | 10/49 | €709,839 | €879,902 | +€170,063 | +24.0% |
| Equity | 10/15 | €517,585 | €621,005 | +€103,420 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €498,985 | €602,405 | +€103,420 | +20.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €497,125 | €600,545 | +€103,420 | +20.8% |
| Amounts payable | 17/49 | €192,254 | €258,897 | +€66,644 | +34.7% |
| Amounts payable after more than one year | 17 | €68,376 | €42,952 | -€25,423 | -37.2% |
| Financial debts | 170/4 | €68,376 | €42,952 | -€25,423 | -37.2% |
| Amounts payable within one year | 42/48 | €123,878 | €215,945 | +€92,067 | +74.3% |
| Current portion of amounts payable after more than one year | 42 | €25,755 | €25,423 | -€332 | -1.3% |
| Trade debts | 44 | €15,078 | €64,104 | +€49,026 | +325% |
| Suppliers | 440/4 | €15,078 | €64,104 | +€49,026 | +325% |
| Taxes, remuneration and social security | 45 | €54,810 | €63,803 | +€8,993 | +16.4% |
| Taxes | 450/3 | €49,233 | €54,871 | +€5,639 | +11.5% |
| Remuneration and social security | 454/9 | €5,577 | €8,932 | +€3,355 | +60.2% |
| Other amounts payable | 47/48 | €28,235 | €62,615 | +€34,380 | +122% |
| Remuneration, social security and pensions | 62 | €44,435 | €69,676 | +€25,241 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,050 | €53,053 | +€6,004 | +12.8% |
| Other operating charges | 640/8 | €2,389 | €8,965 | +€6,576 | +275% |
| Non-recurring operating charges | 66A | - | €19,179 | +€19,179 | |
| Gross operating margin | 9900 | €321,044 | €334,314 | +€13,269 | +4.1% |
| Operating profit (loss) | 9901 | €227,171 | €183,441 | -€43,729 | -19.2% |
| Financial income | 75/76B | €2,577 | €7,409 | +€4,832 | +188% |
| Recurring financial income | 75 | €2,577 | €7,409 | +€4,832 | +188% |
| Financial charges | 65/66B | €3,723 | €42,878 | +€39,156 | +1,052% |
| Recurring financial charges | 65 | €3,723 | €42,878 | +€39,156 | +1,052% |
| Profit (loss) for the period before taxes | 9903 | €226,025 | €147,972 | -€78,053 | -34.5% |
| Income taxes | 67/77 | €68,304 | €44,552 | -€23,752 | -34.8% |
| Profit (loss) for the period | 9904 | €157,720 | €103,420 | -€54,300 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €157,720 | €103,420 | -€54,300 | -34.4% |
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 23 October 2026 via checked.be.