CITYTREE: 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.
CITYTREE
Largest movements
- Cash -€83,004
down €83,004 (-50.0%), from €166,161 to €83,157
mainly Tax, wage and social debts (-€26,774) and Net result for the year (-€23,276)
- Receivables within one year +€22,952
up €22,952 (+632.3%), from €3,630 to €26,582
of which Other amounts receivable: +€24,065
- Tangible fixed assets -€3,449
down €3,449 (-19.4%), from €17,771 to €14,322
- Deferred charges and accrued income +€2,768
up €2,768 (+244.9%), from €1,130 to €3,899
- Tax, wage and social debts -€26,774
down €26,774 (-99.0%), from €27,047 to €273
- Profit (loss) carried forward -€23,276
down €23,276, from €256 to -€23,020
- Current portion of long-term debt -€10,040
no longer reported in 2025 (was €10,040)
- Gross operating margin -€133,439
down €133,439, from €116,353 to -€17,087
- Taxes -€34,036
down €34,036 (-99.3%), from €34,267 to €231
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 | €188,692 | €127,959 | -€60,734 | -32.2% |
| Fixed assets | 21/28 | €17,771 | €14,322 | -€3,449 | -19.4% |
| Tangible fixed assets | 22/27 | €17,771 | €14,322 | -€3,449 | -19.4% |
| Plant, machinery and equipment | 23 | €6,614 | €5,543 | -€1,071 | -16.2% |
| Furniture and vehicles | 24 | €3,009 | €1,310 | -€1,699 | -56.5% |
| Other tangible fixed assets | 26 | €8,148 | €7,469 | -€679 | -8.3% |
| Current assets | 29/58 | €170,921 | €113,637 | -€57,284 | -33.5% |
| Amounts receivable within one year | 40/41 | €3,630 | €26,582 | +€22,952 | +632.3% |
| Trade receivables | 40 | €3,630 | €2,517 | -€1,113 | -30.7% |
| Other amounts receivable | 41 | - | €24,065 | +€24,065 | |
| Cash at bank and in hand | 54/58 | €166,161 | €83,157 | -€83,004 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,130 | €3,899 | +€2,768 | +244.9% |
| Total equity and liabilities | 10/49 | €188,692 | €127,959 | -€60,734 | -32.2% |
| Equity | 10/15 | €147,935 | €124,659 | -€23,276 | -15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €141,479 | €141,479 | = | 0.0% |
| Distributable reserves | 133 | €141,479 | €141,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256 | -€23,020 | -€23,276 | |
| Amounts payable | 17/49 | €40,757 | €3,300 | -€37,457 | -91.9% |
| Amounts payable within one year | 42/48 | €40,757 | €3,300 | -€37,457 | -91.9% |
| Current portion of amounts payable after more than one year | 42 | €10,040 | - | -€10,040 | |
| Trade debts | 44 | €2,321 | €3,027 | +€706 | +30.4% |
| Suppliers | 440/4 | €2,321 | €3,027 | +€706 | +30.4% |
| Taxes, remuneration and social security | 45 | €27,047 | €273 | -€26,774 | -99.0% |
| Taxes | 450/3 | €27,047 | €273 | -€26,774 | -99.0% |
| Other amounts payable | 47/48 | €1,349 | - | -€1,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,538 | €3,791 | +€253 | +7.1% |
| Other operating charges | 640/8 | €926 | €1,010 | +€83 | +9.0% |
| Gross operating margin | 9900 | €116,353 | -€17,087 | -€133,439 | |
| Operating profit (loss) | 9901 | €111,889 | -€21,887 | -€133,775 | |
| Financial charges | 65/66B | €209 | €1,159 | +€950 | +454.8% |
| Recurring financial charges | 65 | €209 | €1,159 | +€950 | +454.8% |
| Profit (loss) for the period before taxes | 9903 | €111,680 | -€23,046 | -€134,725 | |
| Income taxes | 67/77 | €34,267 | €231 | -€34,036 | -99.3% |
| Profit (loss) for the period | 9904 | €77,413 | -€23,276 | -€100,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,413 | -€23,276 | -€100,689 |
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 10 October 2026 via checked.be.