CITIPAR: 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.
CITIPAR
Largest movements
- Receivables within one year +€3,534
up €3,534 (+100.4%), from €3,520 to €7,054
- Cash -€1,281
down €1,281 (-53.2%), from €2,408 to €1,127
mainly Receivables within one year (-€3,534) and Contributions, distributions and other (-€2,839)
- Profit (loss) carried forward -€4,743
down €4,743 (-25.7%), from -€18,446 to -€23,189
- Other debts +€4,734
up €4,734 (+130.1%), from €3,640 to €8,374
- Trade debts +€2,261
up €2,261 (+220.3%), from €1,026 to €3,287
- Gross operating margin -€426
down €426 (-27.5%), from -€1,547 to -€1,973
- Purchases and services +€426
up €426 (+27.5%), from €1,547 to €1,973
- Financial charges -€181
no longer reported in 2025 (was €181)
- Financial income +€58
up €58 (+533.7%), from €11 to €69
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 | €8,200 | €10,452 | +€2,252 | +27.5% |
| Fixed assets | 21/28 | €2,272 | €2,272 | = | 0.0% |
| Financial fixed assets | 28 | €2,272 | €2,272 | = | 0.0% |
| Current assets | 29/58 | €5,928 | €8,181 | +€2,252 | +38.0% |
| Amounts receivable within one year | 40/41 | €3,520 | €7,054 | +€3,534 | +100.4% |
| Other amounts receivable | 41 | €3,520 | €7,054 | +€3,534 | +100.4% |
| Cash at bank and in hand | 54/58 | €2,408 | €1,127 | -€1,281 | -53.2% |
| Total equity and liabilities | 10/49 | €8,200 | €10,452 | +€2,252 | +27.5% |
| Equity | 10/15 | €3,534 | -€1,209 | -€4,743 | |
| Contributions | 10/11 | €21,980 | €21,980 | = | 0.0% |
| Capital | 10 | €21,980 | €21,980 | = | 0.0% |
| Issued capital | 100 | €21,980 | €21,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,446 | -€23,189 | -€4,743 | -25.7% |
| Amounts payable | 17/49 | €4,666 | €11,661 | +€6,995 | +149.9% |
| Amounts payable within one year | 42/48 | €4,666 | €11,661 | +€6,995 | +149.9% |
| Trade debts | 44 | €1,026 | €3,287 | +€2,261 | +220.3% |
| Suppliers | 440/4 | €1,026 | €3,287 | +€2,261 | +220.3% |
| Other amounts payable | 47/48 | €3,640 | €8,374 | +€4,734 | +130.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,547 | €1,973 | +€426 | +27.5% |
| Gross operating margin | 9900 | -€1,547 | -€1,973 | -€426 | -27.5% |
| Operating profit (loss) | 9901 | -€1,547 | -€1,973 | -€426 | -27.5% |
| Financial income | 75/76B | €11 | €69 | +€58 | +533.7% |
| Recurring financial income | 75 | €11 | €69 | +€58 | +533.7% |
| Financial charges | 65/66B | €181 | - | -€181 | |
| Recurring financial charges | 65 | €181 | - | -€181 | |
| Profit (loss) for the period before taxes | 9903 | -€1,718 | -€1,904 | -€187 | -10.9% |
| Profit (loss) for the period | 9904 | -€1,718 | -€1,904 | -€187 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,718 | -€1,904 | -€187 | -10.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.