K - CITER: 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.
K - CITER
Largest movements
- Cash -€268
down €268 (-9.7%), from €2,770 to €2,502
mainly Net result for the year (-€268)
- Profit (loss) carried forward -€268
down €268 (-0.3%), from -€80,916 to -€81,184
- Financial charges +€30
up €30 (+20.0%), from €150 to €180
- Gross operating margin -€3
down €3 (-3.5%), from -€85 to -€88
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 | €3,044 | €2,776 | -€268 | -8.8% |
| Fixed assets | 21/28 | €274 | €274 | = | 0.0% |
| Financial fixed assets | 28 | €274 | €274 | = | 0.0% |
| Current assets | 29/58 | €2,770 | €2,502 | -€268 | -9.7% |
| Cash at bank and in hand | 54/58 | €2,770 | €2,502 | -€268 | -9.7% |
| Total equity and liabilities | 10/49 | €3,044 | €2,776 | -€268 | -8.8% |
| Equity | 10/15 | -€5,668 | -€5,936 | -€268 | -4.7% |
| Contributions | 10/11 | €66,931 | €66,931 | = | 0.0% |
| Reserves | 13 | €8,317 | €8,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,081 | €1,081 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,081 | €1,081 | = | 0.0% |
| Distributable reserves | 133 | €7,236 | €7,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,916 | -€81,184 | -€268 | -0.3% |
| Amounts payable | 17/49 | €8,712 | €8,712 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,712 | €8,712 | = | 0.0% |
| Other amounts payable | 47/48 | €8,712 | €8,712 | = | 0.0% |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.5% |
| Operating profit (loss) | 9901 | -€85 | -€88 | -€3 | -3.5% |
| Financial charges | 65/66B | €150 | €180 | +€30 | +20.0% |
| Recurring financial charges | 65 | €150 | €180 | +€30 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€235 | -€268 | -€33 | -14.0% |
| Profit (loss) for the period | 9904 | -€235 | -€268 | -€33 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€235 | -€268 | -€33 | -14.0% |
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 17 October 2026 via checked.be.