Bouwonderneming Cinar: 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.
Bouwonderneming Cinar
Largest movements
- Cash +€9,455
up €9,455 (+260%), from €3,640 to €13,095
mainly Receivables within one year (+€5,417) and Trade debts (+€2,577)
- Receivables within one year -€5,417
down €5,417 (-9.0%), from €60,394 to €54,977
of which Trade receivables: -€6,244
- Trade debts +€2,577
up €2,577 (+3,032%), from €85 to €2,662
- Profit (loss) carried forward +€1,732
up €1,732 (+3.9%), from -€44,137 to -€42,404
- Gross operating margin -€17,340
down €17,340 (-80.7%), from €21,496 to €4,157
- Financial charges +€1,009
up €1,009 (+83.1%), from €1,215 to €2,224
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 | €64,263 | €68,071 | +€3,809 | +5.9% |
| Current assets | 29/58 | €64,263 | €68,071 | +€3,809 | +5.9% |
| Amounts receivable within one year | 40/41 | €60,394 | €54,977 | -€5,417 | -9.0% |
| Trade receivables | 40 | €59,448 | €53,203 | -€6,244 | -10.5% |
| Other amounts receivable | 41 | €947 | €1,774 | +€827 | +87.4% |
| Cash at bank and in hand | 54/58 | €3,640 | €13,095 | +€9,455 | +260% |
| Deferred charges and accrued income | 490/1 | €229 | - | -€229 | |
| Total equity and liabilities | 10/49 | €64,263 | €68,071 | +€3,809 | +5.9% |
| Equity | 10/15 | €60,033 | €61,765 | +€1,732 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,570 | €85,570 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €83,710 | €83,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,137 | -€42,404 | +€1,732 | +3.9% |
| Amounts payable | 17/49 | €4,229 | €6,306 | +€2,077 | +49.1% |
| Amounts payable within one year | 42/48 | €4,229 | €6,306 | +€2,077 | +49.1% |
| Trade debts | 44 | €85 | €2,662 | +€2,577 | +3,032% |
| Suppliers | 440/4 | €85 | €2,662 | +€2,577 | +3,032% |
| Other amounts payable | 47/48 | €4,144 | €3,644 | -€500 | -12.1% |
| Other operating charges | 640/8 | €147 | €200 | +€53 | +36.1% |
| Gross operating margin | 9900 | €21,496 | €4,157 | -€17,340 | -80.7% |
| Operating profit (loss) | 9901 | €21,349 | €3,957 | -€17,393 | -81.5% |
| Financial income | 75/76B | €53 | €0 | -€53 | -100.0% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -100.0% |
| Financial charges | 65/66B | €1,215 | €2,224 | +€1,009 | +83.1% |
| Recurring financial charges | 65 | €1,215 | €2,224 | +€1,009 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €20,188 | €1,732 | -€18,455 | -91.4% |
| Profit (loss) for the period | 9904 | €20,188 | €1,732 | -€18,455 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,188 | €1,732 | -€18,455 | -91.4% |
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 23 October 2026 via checked.be.