CT.CLUJ: what changed
Two fiscal 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.
CT.CLUJ
Largest movements
- Receivables within one year +€78,280
up €78,280 (+431.5%), from €18,142 to €96,421
of which Other amounts receivable: +€57,169
- Cash +€4,618
up €4,618 (+72.7%), from €6,354 to €10,973
mainly Net result for the year (+€65,277) and Tax, wage and social debts (+€23,667)
- Tangible fixed assets +€2,613
new in 2025: €2,613
- Profit (loss) carried forward +€60,277
up €60,277 (+1631.0%), from €3,696 to €63,973
- Tax, wage and social debts +€23,667
up €23,667 (+697.3%), from €3,394 to €27,061
of which Taxes: +€18,587
- Reserves +€5,000
up €5,000 (+100.0%), from €5,000 to €10,000
- Trade debts -€3,433
down €3,433 (-36.5%), from €9,406 to €5,973
- Gross operating margin +€72,826
up €72,826 (+609.6%), from €11,946 to €84,772
- Taxes +€15,493
up €15,493 (+500.7%), from €3,094 to €18,587
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 | €24,496 | €110,007 | +€85,511 | +349.1% |
| Fixed assets | 21/28 | - | €2,613 | +€2,613 | |
| Tangible fixed assets | 22/27 | - | €2,613 | +€2,613 | |
| Furniture and vehicles | 24 | - | €2,613 | +€2,613 | |
| Current assets | 29/58 | €24,496 | €107,394 | +€82,898 | +338.4% |
| Amounts receivable within one year | 40/41 | €18,142 | €96,421 | +€78,280 | +431.5% |
| Trade receivables | 40 | €9,572 | €30,683 | +€21,111 | +220.5% |
| Other amounts receivable | 41 | €8,570 | €65,739 | +€57,169 | +667.1% |
| Cash at bank and in hand | 54/58 | €6,354 | €10,973 | +€4,618 | +72.7% |
| Total equity and liabilities | 10/49 | €24,496 | €110,007 | +€85,511 | +349.1% |
| Equity | 10/15 | €11,696 | €76,973 | +€65,277 | +558.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Distributable reserves | 133 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Profit (loss) carried forward | 14 | €3,696 | €63,973 | +€60,277 | +1631.0% |
| Amounts payable | 17/49 | €12,800 | €33,034 | +€20,234 | +158.1% |
| Amounts payable within one year | 42/48 | €12,800 | €33,034 | +€20,234 | +158.1% |
| Trade debts | 44 | €9,406 | €5,973 | -€3,433 | -36.5% |
| Suppliers | 440/4 | €9,406 | €5,973 | -€3,433 | -36.5% |
| Taxes, remuneration and social security | 45 | €3,394 | €27,061 | +€23,667 | +697.3% |
| Taxes | 450/3 | €3,094 | €21,681 | +€18,587 | +600.7% |
| Remuneration and social security | 454/9 | €300 | €5,380 | +€5,080 | +1693.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €184 | +€184 | |
| Other operating charges | 640/8 | €126 | €600 | +€474 | +375.4% |
| Gross operating margin | 9900 | €11,946 | €84,772 | +€72,826 | +609.6% |
| Operating profit (loss) | 9901 | €11,820 | €83,988 | +€72,168 | +610.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €30 | €124 | +€94 | +317.3% |
| Recurring financial charges | 65 | €30 | €124 | +€94 | +317.3% |
| Profit (loss) for the period before taxes | 9903 | €11,790 | €83,864 | +€72,074 | +611.3% |
| Income taxes | 67/77 | €3,094 | €18,587 | +€15,493 | +500.7% |
| Profit (loss) for the period | 9904 | €8,696 | €65,277 | +€56,581 | +650.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,696 | €65,277 | +€56,581 | +650.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.