De Citroen: 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.
De Citroen
Largest movements
- Tangible fixed assets -€24,861
down €24,861 (-2.6%), from €971,208 to €946,347
of which Land and buildings: -€25,846
- Trade debts -€58,935
down €58,935 (-98.7%), from €59,681 to €746
- Other debts +€53,486
up €53,486 (+795%), from €6,728 to €60,214
- Debts after one year -€44,388
down €44,388 (-5.8%), from €767,117 to €722,728
- Profit (loss) carried forward +€15,352
up €15,352 (+8.1%), from -€190,386 to -€175,034
- Other operating charges -€103,819
down €103,819 (-89.1%), from €116,511 to €12,692
- Gross operating margin +€100,599
up €100,599, from -€9,863 to €90,736
- Financial charges -€2,879
down €2,879 (-7.4%), from €38,747 to €35,869
- Depreciation +€1,559
up €1,559 (+6.2%), from €25,265 to €26,824
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 | €986,556 | €958,469 | -€28,087 | -2.8% |
| Fixed assets | 21/28 | €971,208 | €946,347 | -€24,861 | -2.6% |
| Tangible fixed assets | 22/27 | €971,208 | €946,347 | -€24,861 | -2.6% |
| Land and buildings | 22 | €971,208 | €945,362 | -€25,846 | -2.7% |
| Plant, machinery and equipment | 23 | - | €985 | +€985 | |
| Current assets | 29/58 | €15,348 | €12,122 | -€3,226 | -21.0% |
| Cash at bank and in hand | 54/58 | €15,348 | €8,393 | -€6,956 | -45.3% |
| Deferred charges and accrued income | 490/1 | - | €3,729 | +€3,729 | |
| Total equity and liabilities | 10/49 | €986,556 | €958,469 | -€28,087 | -2.8% |
| Equity | 10/15 | €109,614 | €124,966 | +€15,352 | +14.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€190,386 | -€175,034 | +€15,352 | +8.1% |
| Amounts payable | 17/49 | €876,943 | €833,503 | -€43,439 | -5.0% |
| Amounts payable after more than one year | 17 | €767,117 | €722,728 | -€44,388 | -5.8% |
| Financial debts | 170/4 | €767,117 | €722,728 | -€44,388 | -5.8% |
| Amounts payable within one year | 42/48 | €109,470 | €110,257 | +€787 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €42,430 | €44,388 | +€1,959 | +4.6% |
| Trade debts | 44 | €59,681 | €746 | -€58,935 | -98.7% |
| Suppliers | 440/4 | €59,681 | €746 | -€58,935 | -98.7% |
| Taxes, remuneration and social security | 45 | €632 | €4,908 | +€4,277 | +677% |
| Taxes | 450/3 | €632 | €4,908 | +€4,277 | +677% |
| Other amounts payable | 47/48 | €6,728 | €60,214 | +€53,486 | +795% |
| Accrued charges and deferred income | 492/3 | €356 | €518 | +€162 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,265 | €26,824 | +€1,559 | +6.2% |
| Other operating charges | 640/8 | €116,511 | €12,692 | -€103,819 | -89.1% |
| Gross operating margin | 9900 | -€9,863 | €90,736 | +€100,599 | |
| Operating profit (loss) | 9901 | -€151,639 | €51,221 | +€202,860 | |
| Financial charges | 65/66B | €38,747 | €35,869 | -€2,879 | -7.4% |
| Recurring financial charges | 65 | €38,747 | €35,869 | -€2,879 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€190,386 | €15,352 | +€205,738 | |
| Profit (loss) for the period | 9904 | -€190,386 | €15,352 | +€205,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€190,386 | €15,352 | +€205,738 |
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 16 October 2026 via checked.be.