CitizeAi_: 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.
CitizeAi_
Largest movements
- Receivables within one year +€38,751
up €38,751 (+386%), from €10,049 to €48,800
of which Other amounts receivable: +€39,249
- Stocks and contracts -€17,201
down €17,201 (-100%), from €17,201 to €0
- Tangible fixed assets -€1,594
down €1,594 (-35.1%), from €4,545 to €2,951
- Cash +€713
up €713 (+2,044%), from €35 to €748
mainly Other debts (+€92,328) and Stocks and contracts (+€17,201)
- Other debts +€92,328
up €92,328 (+231%), from €39,895 to €132,223
- Profit (loss) carried forward -€78,079
down €78,079 (-468%), from -€16,682 to -€94,761
- Trade debts +€4,007
up €4,007 (+65.5%), from €6,117 to €10,124
- Tax, wage and social debts +€2,413
new in 2025: €2,413
of which Remuneration and social security: +€2,401
- Gross operating margin -€31,753
down €31,753 (-192%), from -€16,500 to -€48,253
- Staff costs +€29,753
new in 2025: €29,753
- Financial income +€2,377
up €2,377 (+1,457%), from €163 to €2,541
- Depreciation +€1,356
up €1,356 (+569%), from €238 to €1,594
- Financial charges +€913
up €913 (+854%), from €107 to €1,020
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 | €31,830 | €52,499 | +€20,669 | +64.9% |
| Fixed assets | 21/28 | €4,545 | €2,951 | -€1,594 | -35.1% |
| Tangible fixed assets | 22/27 | €4,545 | €2,951 | -€1,594 | -35.1% |
| Furniture and vehicles | 24 | €4,545 | €2,951 | -€1,594 | -35.1% |
| Current assets | 29/58 | €27,285 | €49,548 | +€22,263 | +81.6% |
| Stocks and contracts in progress | 3 | €17,201 | €0 | -€17,201 | -100% |
| Stocks | 30/36 | €17,201 | €0 | -€17,201 | -100% |
| Amounts receivable within one year | 40/41 | €10,049 | €48,800 | +€38,751 | +386% |
| Trade receivables | 40 | €498 | €0 | -€498 | -100% |
| Other amounts receivable | 41 | €9,551 | €48,800 | +€39,249 | +411% |
| Cash at bank and in hand | 54/58 | €35 | €748 | +€713 | +2,044% |
| Total equity and liabilities | 10/49 | €31,830 | €52,499 | +€20,669 | +64.9% |
| Equity | 10/15 | -€14,182 | -€92,261 | -€78,079 | -551% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,682 | -€94,761 | -€78,079 | -468% |
| Amounts payable | 17/49 | €46,012 | €144,760 | +€98,748 | +215% |
| Amounts payable within one year | 42/48 | €46,012 | €144,760 | +€98,748 | +215% |
| Trade debts | 44 | €6,117 | €10,124 | +€4,007 | +65.5% |
| Suppliers | 440/4 | €6,117 | €10,124 | +€4,007 | +65.5% |
| Taxes, remuneration and social security | 45 | - | €2,413 | +€2,413 | |
| Taxes | 450/3 | - | €12 | +€12 | |
| Remuneration and social security | 454/9 | - | €2,401 | +€2,401 | |
| Other amounts payable | 47/48 | €39,895 | €132,223 | +€92,328 | +231% |
| Remuneration, social security and pensions | 62 | - | €29,753 | +€29,753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €1,594 | +€1,356 | +569% |
| Gross operating margin | 9900 | -€16,500 | -€48,253 | -€31,753 | -192% |
| Operating profit (loss) | 9901 | -€16,738 | -€79,600 | -€62,862 | -376% |
| Financial income | 75/76B | €163 | €2,541 | +€2,377 | +1,457% |
| Recurring financial income | 75 | €163 | €2,541 | +€2,377 | +1,457% |
| Financial charges | 65/66B | €107 | €1,020 | +€913 | +854% |
| Recurring financial charges | 65 | €107 | €1,020 | +€913 | +854% |
| Profit (loss) for the period before taxes | 9903 | -€16,682 | -€78,079 | -€61,397 | -368% |
| Profit (loss) for the period | 9904 | -€16,682 | -€78,079 | -€61,397 | -368% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,682 | -€78,079 | -€61,397 | -368% |
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 13 October 2026 via checked.be.