CITRA: 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.
CITRA
Largest movements
- Cash +€98,709
up €98,709 (+4,605%), from €2,144 to €100,853
mainly Net result for the year (+€75,509) and Trade debts (+€12,910)
- Current investments -€5,862
down €5,862 (-5.5%), from €106,150 to €100,288
- Receivables within one year -€4,288
down €4,288 (-15.2%), from €28,293 to €24,004
of which Trade receivables: -€4,415
- Reserves +€75,509
up €75,509 (+95.1%), from €79,401 to €154,911
- Trade debts +€12,910
up €12,910 (+144%), from €8,944 to €21,854
- Other debts -€10,358
down €10,358 (-40.9%), from €25,334 to €14,976
- Tax, wage and social debts +€10,165
up €10,165 (+49.0%), from €20,753 to €30,918
of which Taxes: +€27,112
- Gross operating margin +€101,685
up €101,685 (+4,996%), from €2,035 to €103,720
- Taxes +€27,612
up €27,612 (+2,203%), from €1,253 to €28,865
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 | €137,433 | €225,659 | +€88,226 | +64.2% |
| Fixed assets | 21/28 | €846 | €514 | -€332 | -39.3% |
| Tangible fixed assets | 22/27 | €846 | €514 | -€332 | -39.3% |
| Furniture and vehicles | 24 | €846 | €514 | -€332 | -39.3% |
| Current assets | 29/58 | €136,587 | €225,145 | +€88,559 | +64.8% |
| Amounts receivable within one year | 40/41 | €28,293 | €24,004 | -€4,288 | -15.2% |
| Trade receivables | 40 | €27,995 | €23,580 | -€4,415 | -15.8% |
| Other amounts receivable | 41 | €298 | €424 | +€126 | +42.4% |
| Current investments | 50/53 | €106,150 | €100,288 | -€5,862 | -5.5% |
| Cash at bank and in hand | 54/58 | €2,144 | €100,853 | +€98,709 | +4,605% |
| Total equity and liabilities | 10/49 | €137,433 | €225,659 | +€88,226 | +64.2% |
| Equity | 10/15 | €82,401 | €157,911 | +€75,509 | +91.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,401 | €154,911 | +€75,509 | +95.1% |
| Distributable reserves | 133 | €79,401 | €154,911 | +€75,509 | +95.1% |
| Amounts payable | 17/49 | €55,031 | €67,748 | +€12,717 | +23.1% |
| Amounts payable within one year | 42/48 | €55,031 | €67,748 | +€12,717 | +23.1% |
| Trade debts | 44 | €8,944 | €21,854 | +€12,910 | +144% |
| Suppliers | 440/4 | €8,944 | €21,854 | +€12,910 | +144% |
| Taxes, remuneration and social security | 45 | €20,753 | €30,918 | +€10,165 | +49.0% |
| Taxes | 450/3 | €1,253 | €28,365 | +€27,112 | +2,164% |
| Remuneration and social security | 454/9 | €19,500 | €2,553 | -€16,947 | -86.9% |
| Other amounts payable | 47/48 | €25,334 | €14,976 | -€10,358 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | €332 | +€181 | +120% |
| Gross operating margin | 9900 | €2,035 | €103,720 | +€101,685 | +4,996% |
| Operating profit (loss) | 9901 | €1,884 | €103,388 | +€101,504 | +5,388% |
| Financial income | 75/76B | €2,719 | €1,821 | -€899 | -33.0% |
| Recurring financial income | 75 | €2,719 | €1,821 | -€899 | -33.0% |
| Financial charges | 65/66B | €777 | €834 | +€57 | +7.4% |
| Recurring financial charges | 65 | €777 | €834 | +€57 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €3,827 | €104,375 | +€100,548 | +2,628% |
| Income taxes | 67/77 | €1,253 | €28,865 | +€27,612 | +2,203% |
| Profit (loss) for the period | 9904 | €2,574 | €75,509 | +€72,936 | +2,834% |
| Profit (loss) for the period to be appropriated | 9905 | €2,574 | €75,509 | +€72,936 | +2,834% |
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 29 October 2026 via checked.be.