CITRUS MIND: 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.
CITRUS MIND
Largest movements
- Cash +€51,129
up €51,129 (+26.0%), from €196,685 to €247,814
mainly Net result for the year (+€65,377) and Other debts (+€64,368)
- Other debts +€64,368
up €64,368 (+36.6%), from €175,946 to €240,314
- Tax, wage and social debts -€9,506
down €9,506 (-45.9%), from €20,709 to €11,203
- Gross operating margin +€9,087
up €9,087 (+11.9%), from €76,354 to €85,441
- Financial income +€1,668
up €1,668 (+277.2%), from €602 to €2,270
- Taxes +€1,386
up €1,386 (+8.6%), from €16,204 to €17,590
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 | €242,837 | €299,394 | +€56,557 | +23.3% |
| Fixed assets | 21/28 | €1,766 | €6,234 | +€4,468 | +253.0% |
| Intangible fixed assets | 21 | - | €2,644 | +€2,644 | |
| Tangible fixed assets | 22/27 | €1,766 | €2,490 | +€724 | +41.0% |
| Furniture and vehicles | 24 | €1,766 | €2,490 | +€724 | +41.0% |
| Financial fixed assets | 28 | - | €1,100 | +€1,100 | |
| Current assets | 29/58 | €241,071 | €293,160 | +€52,089 | +21.6% |
| Amounts receivable within one year | 40/41 | €43,984 | €44,864 | +€880 | +2.0% |
| Trade receivables | 40 | €35,597 | €43,124 | +€7,527 | +21.1% |
| Other amounts receivable | 41 | €8,387 | €1,740 | -€6,647 | -79.3% |
| Cash at bank and in hand | 54/58 | €196,685 | €247,814 | +€51,129 | +26.0% |
| Deferred charges and accrued income | 490/1 | €402 | €482 | +€80 | +19.9% |
| Total equity and liabilities | 10/49 | €242,837 | €299,394 | +€56,557 | +23.3% |
| Equity | 10/15 | €23,182 | €23,559 | +€377 | +1.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,182 | €18,182 | = | 0.0% |
| Distributable reserves | 133 | €18,182 | €18,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €377 | +€377 | |
| Amounts payable | 17/49 | €219,655 | €275,835 | +€56,180 | +25.6% |
| Amounts payable after more than one year | 17 | €23,000 | €23,000 | = | 0.0% |
| Financial debts | 170/4 | €23,000 | €23,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €196,655 | €252,835 | +€56,180 | +28.6% |
| Trade debts | 44 | €0 | €1,318 | +€1,318 | |
| Suppliers | 440/4 | €0 | €1,318 | +€1,318 | |
| Taxes, remuneration and social security | 45 | €20,709 | €11,203 | -€9,506 | -45.9% |
| Taxes | 450/3 | €20,709 | €11,203 | -€9,506 | -45.9% |
| Other amounts payable | 47/48 | €175,946 | €240,314 | +€64,368 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €890 | +€259 | +41.0% |
| Other operating charges | 640/8 | €387 | €441 | +€54 | +14.0% |
| Gross operating margin | 9900 | €76,354 | €85,441 | +€9,087 | +11.9% |
| Operating profit (loss) | 9901 | €75,336 | €84,110 | +€8,774 | +11.6% |
| Financial income | 75/76B | €602 | €2,270 | +€1,668 | +277.2% |
| Recurring financial income | 75 | €602 | €2,270 | +€1,668 | +277.2% |
| Financial charges | 65/66B | €3,123 | €3,413 | +€290 | +9.3% |
| Recurring financial charges | 65 | €3,123 | €3,413 | +€290 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €72,815 | €82,967 | +€10,152 | +13.9% |
| Income taxes | 67/77 | €16,204 | €17,590 | +€1,386 | +8.6% |
| Profit (loss) for the period | 9904 | €56,611 | €65,377 | +€8,766 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,611 | €65,377 | +€8,766 | +15.5% |
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 11 October 2026 via checked.be.