CITROENCITROEN: 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.
CITROENCITROEN
Largest movements
- Receivables within one year +€17,336
up €17,336 (+120%), from €14,423 to €31,760
of which Trade receivables: +€9,196
- Tangible fixed assets +€1,153
up €1,153 (+13.7%), from €8,434 to €9,587
of which Furniture and vehicles: +€2,053
- Deferred charges and accrued income -€1,146
down €1,146 (-100%), from €1,146 to €0
- Tax, wage and social debts +€9,504
up €9,504 (+4,724%), from €201 to €9,705
of which Taxes: +€7,504
- Profit (loss) carried forward +€7,718
up €7,718, from -€7,718 to €0
- Accrued charges and deferred income +€1,086
new in 2025: €1,086
- Reserves -€971
down €971 (-2.8%), from €35,216 to €34,245
of which Distributable reserves: -€971
- Gross operating margin +€18,068
up €18,068, from -€4,817 to €13,250
- Other operating charges +€1,931
up €1,931 (+195%), from €991 to €2,921
- Taxes +€675
up €675, from €0 to €675
- Depreciation +€335
up €335 (+20.1%), from €1,665 to €2,000
- Financial charges +€172
up €172 (+20.6%), from €836 to €1,008
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 | €35,256 | €53,012 | +€17,756 | +50.4% |
| Fixed assets | 21/28 | €8,484 | €9,587 | +€1,103 | +13.0% |
| Tangible fixed assets | 22/27 | €8,434 | €9,587 | +€1,153 | +13.7% |
| Plant, machinery and equipment | 23 | €7,996 | €7,096 | -€900 | -11.3% |
| Furniture and vehicles | 24 | €438 | €2,491 | +€2,053 | +469% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100% |
| Current assets | 29/58 | €26,772 | €43,425 | +€16,653 | +62.2% |
| Amounts receivable within one year | 40/41 | €14,423 | €31,760 | +€17,336 | +120% |
| Trade receivables | 40 | €0 | €9,196 | +€9,196 | |
| Other amounts receivable | 41 | €14,423 | €22,564 | +€8,140 | +56.4% |
| Cash at bank and in hand | 54/58 | €11,203 | €11,665 | +€462 | +4.1% |
| Deferred charges and accrued income | 490/1 | €1,146 | €0 | -€1,146 | -100% |
| Total equity and liabilities | 10/49 | €35,256 | €53,012 | +€17,756 | +50.4% |
| Equity | 10/15 | €33,844 | €40,592 | +€6,747 | +19.9% |
| Contributions | 10/11 | €6,346 | €6,346 | = | 0.0% |
| Reserves | 13 | €35,216 | €34,245 | -€971 | -2.8% |
| 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 | €33,356 | €32,385 | -€971 | -2.9% |
| Profit (loss) carried forward | 14 | -€7,718 | €0 | +€7,718 | |
| Amounts payable | 17/49 | €1,412 | €12,421 | +€11,009 | +780% |
| Amounts payable within one year | 42/48 | €1,412 | €11,335 | +€9,923 | +703% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,211 | €1,630 | +€419 | +34.6% |
| Suppliers | 440/4 | €1,211 | €1,630 | +€419 | +34.6% |
| Taxes, remuneration and social security | 45 | €201 | €9,705 | +€9,504 | +4,724% |
| Taxes | 450/3 | €201 | €7,705 | +€7,504 | +3,730% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,086 | +€1,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,665 | €2,000 | +€335 | +20.1% |
| Other operating charges | 640/8 | €991 | €2,921 | +€1,931 | +195% |
| Gross operating margin | 9900 | -€4,817 | €13,250 | +€18,068 | |
| Operating profit (loss) | 9901 | -€7,473 | €8,328 | +€15,801 | |
| Financial income | 75/76B | €110 | €102 | -€8 | -7.3% |
| Recurring financial income | 75 | €110 | €102 | -€8 | -7.3% |
| Financial charges | 65/66B | €836 | €1,008 | +€172 | +20.6% |
| Recurring financial charges | 65 | €836 | €1,008 | +€172 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,199 | €7,422 | +€15,621 | |
| Income taxes | 67/77 | €0 | €675 | +€675 | |
| Profit (loss) for the period | 9904 | -€8,199 | €6,747 | +€14,947 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,199 | €6,747 | +€14,947 |
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 1 November 2026 via checked.be.