Citizen & Co: 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.
Citizen & Co
Largest movements
- Cash +€2,069
up €2,069 (+678.6%), from €305 to €2,374
mainly Debts after one year (+€10,013) and Receivables within one year (+€1,903)
- Receivables within one year -€1,903
down €1,903 (-35.6%), from €5,350 to €3,447
- Tangible fixed assets -€322
down €322 (-50.0%), from €644 to €322
- Debts after one year +€10,013
up €10,013 (+30.9%), from €32,434 to €42,447
- Short-term financial debts -€6,595
no longer reported in 2025 (was €6,595)
- Profit (loss) carried forward -€3,067
down €3,067 (-2.5%), from -€122,554 to -€125,621
- Trade debts -€314
down €314 (-15.1%), from €2,076 to €1,763
- Tax, wage and social debts -€190
down €190 (-15.5%), from €1,230 to €1,040
- Gross operating margin +€4,959
up €4,959 (+83.6%), from -€5,928 to -€970
- Taxes -€618
down €618 (-67.7%), from €913 to €295
- Financial charges -€420
down €420 (-43.6%), from €962 to €542
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 | €6,382 | €6,229 | -€153 | -2.4% |
| Fixed assets | 21/28 | €644 | €322 | -€322 | -50.0% |
| Tangible fixed assets | 22/27 | €644 | €322 | -€322 | -50.0% |
| Furniture and vehicles | 24 | €644 | €322 | -€322 | -50.0% |
| Current assets | 29/58 | €5,737 | €5,907 | +€169 | +3.0% |
| Amounts receivable within one year | 40/41 | €5,350 | €3,447 | -€1,903 | -35.6% |
| Trade receivables | 40 | €5,350 | €3,447 | -€1,903 | -35.6% |
| Cash at bank and in hand | 54/58 | €305 | €2,374 | +€2,069 | +678.6% |
| Deferred charges and accrued income | 490/1 | €83 | €85 | +€3 | +3.4% |
| Total equity and liabilities | 10/49 | €6,382 | €6,229 | -€153 | -2.4% |
| Equity | 10/15 | -€35,954 | -€39,021 | -€3,067 | -8.5% |
| Contributions | 10/11 | €86,600 | €86,600 | = | 0.0% |
| Contributions outside capital | 11 | €86,600 | €86,600 | = | 0.0% |
| Other | 1109/19 | €86,600 | €86,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,554 | -€125,621 | -€3,067 | -2.5% |
| Amounts payable | 17/49 | €42,336 | €45,250 | +€2,914 | +6.9% |
| Amounts payable after more than one year | 17 | €32,434 | €42,447 | +€10,013 | +30.9% |
| Other amounts payable | 178/9 | €32,434 | €42,447 | +€10,013 | +30.9% |
| Amounts payable within one year | 42/48 | €9,901 | €2,802 | -€7,099 | -71.7% |
| Financial debts | 43 | €6,595 | - | -€6,595 | |
| Credit institutions | 430/8 | €6,595 | - | -€6,595 | |
| Trade debts | 44 | €2,076 | €1,763 | -€314 | -15.1% |
| Suppliers | 440/4 | €2,076 | €1,763 | -€314 | -15.1% |
| Taxes, remuneration and social security | 45 | €1,230 | €1,040 | -€190 | -15.5% |
| Taxes | 450/3 | €1,230 | €1,040 | -€190 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €322 | = | 0.0% |
| Other operating charges | 640/8 | €994 | €938 | -€56 | -5.7% |
| Gross operating margin | 9900 | -€5,928 | -€970 | +€4,959 | +83.6% |
| Operating profit (loss) | 9901 | -€7,245 | -€2,230 | +€5,015 | +69.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €962 | €542 | -€420 | -43.6% |
| Recurring financial charges | 65 | €962 | €542 | -€420 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,207 | -€2,772 | +€5,435 | +66.2% |
| Income taxes | 67/77 | €913 | €295 | -€618 | -67.7% |
| Profit (loss) for the period | 9904 | -€9,120 | -€3,067 | +€6,053 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,120 | -€3,067 | +€6,053 | +66.4% |
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 10 October 2026 via checked.be.