CITYBOOK: 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.
CITYBOOK
Largest movements
- Receivables within one year +€8,778
up €8,778 (+236%), from €3,719 to €12,497
of which Trade receivables: +€5,281
- Tangible fixed assets +€4,250
new in 2025: €4,250
- Cash -€4,118
down €4,118 (-87.2%), from €4,724 to €607
mainly Receivables within one year (-€8,778) and Investment in fixed assets (net) (-€4,250)
- Intangible fixed assets -€3,400
down €3,400 (-21.7%), from €15,686 to €12,286
- Trade debts +€5,483
up €5,483 (+1,556%), from €352 to €5,835
- Depreciation +€2,086
up €2,086 (+159%), from €1,314 to €3,400
- Gross operating margin +€1,363
up €1,363 (+60.3%), from €2,262 to €3,625
- Taxes +€60
new in 2025: €60
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 | €24,129 | €29,639 | +€5,510 | +22.8% |
| Fixed assets | 21/28 | €15,686 | €16,536 | +€850 | +5.4% |
| Intangible fixed assets | 21 | €15,686 | €12,286 | -€3,400 | -21.7% |
| Tangible fixed assets | 22/27 | - | €4,250 | +€4,250 | |
| Furniture and vehicles | 24 | - | €4,250 | +€4,250 | |
| Current assets | 29/58 | €8,443 | €13,103 | +€4,660 | +55.2% |
| Amounts receivable within one year | 40/41 | €3,719 | €12,497 | +€8,778 | +236% |
| Trade receivables | 40 | €3,719 | €9,000 | +€5,281 | +142% |
| Other amounts receivable | 41 | - | €3,497 | +€3,497 | |
| Cash at bank and in hand | 54/58 | €4,724 | €607 | -€4,118 | -87.2% |
| Total equity and liabilities | 10/49 | €24,129 | €29,639 | +€5,510 | +22.8% |
| Equity | 10/15 | €1,447 | €1,601 | +€154 | +10.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €947 | €1,101 | +€154 | +16.3% |
| Amounts payable | 17/49 | €22,682 | €28,038 | +€5,356 | +23.6% |
| Amounts payable within one year | 42/48 | €22,682 | €28,038 | +€5,356 | +23.6% |
| Trade debts | 44 | €352 | €5,835 | +€5,483 | +1,556% |
| Suppliers | 440/4 | €352 | €5,835 | +€5,483 | +1,556% |
| Taxes, remuneration and social security | 45 | €187 | €60 | -€127 | -68.1% |
| Taxes | 450/3 | €187 | €60 | -€127 | -68.1% |
| Other amounts payable | 47/48 | €22,143 | €22,143 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €3,400 | +€2,086 | +159% |
| Gross operating margin | 9900 | €2,262 | €3,625 | +€1,363 | +60.3% |
| Operating profit (loss) | 9901 | €947 | €225 | -€722 | -76.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €0 | €12 | +€12 | +7,667% |
| Recurring financial charges | 65 | €0 | €12 | +€12 | +7,667% |
| Profit (loss) for the period before taxes | 9903 | €947 | €214 | -€733 | -77.4% |
| Income taxes | 67/77 | - | €60 | +€60 | |
| Profit (loss) for the period | 9904 | €947 | €154 | -€793 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €947 | €154 | -€793 | -83.7% |
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 19 October 2026 via checked.be.