CITROSHOP: 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.
CITROSHOP
Largest movements
- Cash -€12,753
down €12,753 (-67.7%), from €18,836 to €6,083
mainly Other debts (-€19,900) and Trade debts (-€626)
- Stocks and contracts -€2,155
down €2,155 (-5.6%), from €38,571 to €36,416
- Deferred charges and accrued income -€1,129
down €1,129 (-93.8%), from €1,203 to €74
- Other debts -€19,900
down €19,900 (-40.2%), from €49,551 to €29,650
- Profit (loss) carried forward +€3,797
up €3,797 (+25.4%), from -€14,973 to -€11,176
- Advances received +€800
new in 2025: €800
- Trade debts -€626
down €626 (-85.4%), from €733 to €107
- Gross operating margin -€3,891
down €3,891 (-46.3%), from €8,403 to €4,512
- Depreciation -€3,252
no longer reported in 2025 (was €3,252)
- Financial charges +€125
up €125 (+235%), from €53 to €179
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 | €58,958 | €43,321 | -€15,637 | -26.5% |
| Current assets | 29/58 | €58,958 | €43,321 | -€15,637 | -26.5% |
| Stocks and contracts in progress | 3 | €38,571 | €36,416 | -€2,155 | -5.6% |
| Stocks | 30/36 | €38,571 | €36,416 | -€2,155 | -5.6% |
| Amounts receivable within one year | 40/41 | €347 | €747 | +€400 | +115% |
| Trade receivables | 40 | €347 | €747 | +€400 | +115% |
| Cash at bank and in hand | 54/58 | €18,836 | €6,083 | -€12,753 | -67.7% |
| Deferred charges and accrued income | 490/1 | €1,203 | €74 | -€1,129 | -93.8% |
| Total equity and liabilities | 10/49 | €58,958 | €43,321 | -€15,637 | -26.5% |
| Equity | 10/15 | €5,487 | €9,284 | +€3,797 | +69.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,973 | -€11,176 | +€3,797 | +25.4% |
| Amounts payable | 17/49 | €53,471 | €34,037 | -€19,434 | -36.3% |
| Amounts payable within one year | 42/48 | €53,471 | €34,037 | -€19,434 | -36.3% |
| Trade debts | 44 | €733 | €107 | -€626 | -85.4% |
| Suppliers | 440/4 | €733 | €107 | -€626 | -85.4% |
| Advances received on contracts in progress | 46 | - | €800 | +€800 | |
| Taxes, remuneration and social security | 45 | €3,187 | €3,480 | +€293 | +9.2% |
| Taxes | 450/3 | €3,187 | €3,480 | +€293 | +9.2% |
| Other amounts payable | 47/48 | €49,551 | €29,650 | -€19,900 | -40.2% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,252 | - | -€3,252 | |
| Other operating charges | 640/8 | €536 | €536 | +€0 | 0.0% |
| Gross operating margin | 9900 | €8,403 | €4,512 | -€3,891 | -46.3% |
| Operating profit (loss) | 9901 | €4,615 | €3,976 | -€639 | -13.9% |
| Financial charges | 65/66B | €53 | €179 | +€125 | +235% |
| Recurring financial charges | 65 | €53 | €179 | +€125 | +235% |
| Profit (loss) for the period before taxes | 9903 | €4,562 | €3,797 | -€765 | -16.8% |
| Profit (loss) for the period | 9904 | €4,562 | €3,797 | -€765 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,562 | €3,797 | -€765 | -16.8% |
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 21 October 2026 via checked.be.