CITRUSCO MANAGEMENT: 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.
CITRUSCO MANAGEMENT
Largest movements
- Receivables within one year +€86,751
up €86,751 (+504%), from €17,209 to €103,959
of which Other amounts receivable: +€103,251
- Cash -€79,330
down €79,330 (-24.5%), from €323,717 to €244,388
mainly Receivables within one year (-€86,751) and Trade debts (-€66)
- Profit (loss) carried forward +€4,560
up €4,560 (+1.4%), from €319,716 to €324,277
- Taxes -€791
no longer reported in 2025 (was €791)
- Other operating charges -€700
down €700 (-58.5%), from €1,197 to €497
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 | €341,240 | €348,660 | +€7,421 | +2.2% |
| Fixed assets | 21/28 | €313 | €313 | = | 0.0% |
| Financial fixed assets | 28 | €313 | €313 | = | 0.0% |
| Current assets | 29/58 | €340,926 | €348,347 | +€7,421 | +2.2% |
| Amounts receivable within one year | 40/41 | €17,209 | €103,959 | +€86,751 | +504% |
| Trade receivables | 40 | €16,500 | - | -€16,500 | |
| Other amounts receivable | 41 | €709 | €103,959 | +€103,251 | +14,567% |
| Cash at bank and in hand | 54/58 | €323,717 | €244,388 | -€79,330 | -24.5% |
| Total equity and liabilities | 10/49 | €341,240 | €348,660 | +€7,421 | +2.2% |
| Equity | 10/15 | €340,176 | €344,737 | +€4,560 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €319,716 | €324,277 | +€4,560 | +1.4% |
| Amounts payable | 17/49 | €1,063 | €3,923 | +€2,860 | +269% |
| Amounts payable within one year | 42/48 | €1,063 | €3,923 | +€2,860 | +269% |
| Trade debts | 44 | €509 | €444 | -€66 | -12.9% |
| Suppliers | 440/4 | €509 | €444 | -€66 | -12.9% |
| Other amounts payable | 47/48 | €554 | €3,480 | +€2,926 | +528% |
| Other operating charges | 640/8 | €1,197 | €497 | -€700 | -58.5% |
| Gross operating margin | 9900 | €6,000 | €6,000 | = | 0.0% |
| Operating profit (loss) | 9901 | €4,803 | €5,503 | +€700 | +14.6% |
| Financial charges | 65/66B | €965 | €943 | -€23 | -2.3% |
| Recurring financial charges | 65 | €965 | €943 | -€23 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €3,838 | €4,560 | +€722 | +18.8% |
| Income taxes | 67/77 | €791 | - | -€791 | |
| Profit (loss) for the period | 9904 | €3,047 | €4,560 | +€1,514 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,047 | €4,560 | +€1,514 | +49.7% |
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 30 October 2026 via checked.be.