CITTEL: 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.
CITTEL
Largest movements
- Cash +€5,885
up €5,885 (+17.3%), from €34,080 to €39,966
mainly Net result for the year (+€12,048) and Other debts (+€225)
- Receivables within one year +€3,276
up €3,276 (+142%), from €2,305 to €5,581
of which Trade receivables: +€2,575
- Profit (loss) carried forward +€12,048
up €12,048 (+22.1%), from €54,606 to €66,653
- Tax, wage and social debts -€3,006
down €3,006 (-66.8%), from €4,500 to €1,493
- Gross operating margin +€1,306
up €1,306 (+8.4%), from €15,457 to €16,763
- Taxes -€207
down €207 (-4.6%), from €4,506 to €4,299
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 | €86,386 | €95,546 | +€9,161 | +10.6% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €36,386 | €45,546 | +€9,161 | +25.2% |
| Amounts receivable within one year | 40/41 | €2,305 | €5,581 | +€3,276 | +142% |
| Trade receivables | 40 | €2,305 | €4,880 | +€2,575 | +112% |
| Other amounts receivable | 41 | - | €701 | +€701 | |
| Cash at bank and in hand | 54/58 | €34,080 | €39,966 | +€5,885 | +17.3% |
| Total equity and liabilities | 10/49 | €86,386 | €95,546 | +€9,161 | +10.6% |
| Equity | 10/15 | €76,057 | €88,105 | +€12,048 | +15.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,606 | €66,653 | +€12,048 | +22.1% |
| Amounts payable | 17/49 | €10,329 | €7,442 | -€2,887 | -28.0% |
| Amounts payable within one year | 42/48 | €10,329 | €7,442 | -€2,887 | -28.0% |
| Trade debts | 44 | €593 | €488 | -€106 | -17.8% |
| Suppliers | 440/4 | €593 | €488 | -€106 | -17.8% |
| Taxes, remuneration and social security | 45 | €4,500 | €1,493 | -€3,006 | -66.8% |
| Taxes | 450/3 | €4,500 | €1,493 | -€3,006 | -66.8% |
| Other amounts payable | 47/48 | €5,236 | €5,461 | +€225 | +4.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €15,457 | €16,763 | +€1,306 | +8.4% |
| Operating profit (loss) | 9901 | €15,073 | €16,376 | +€1,303 | +8.6% |
| Financial charges | 65/66B | €52 | €29 | -€24 | -45.6% |
| Recurring financial charges | 65 | €52 | €29 | -€24 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €15,020 | €16,347 | +€1,327 | +8.8% |
| Income taxes | 67/77 | €4,506 | €4,299 | -€207 | -4.6% |
| Profit (loss) for the period | 9904 | €10,514 | €12,048 | +€1,534 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,514 | €12,048 | +€1,534 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.