CHARBON CINEMA: 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.
CHARBON CINEMA
Largest movements
- Cash +€6,760
up €6,760 (+385.5%), from €1,754 to €8,514
mainly Depreciation (+€16,495) and Net result for the year (+€12,667)
- Receivables within one year -€5,504
down €5,504 (-10.8%), from €50,818 to €45,314
of which Trade receivables: -€9,811
- Tangible fixed assets -€5,167
down €5,167 (-10.1%), from €51,262 to €46,095
of which Other tangible fixed assets: -€3,340
- Intangible fixed assets +€1,453
new in 2025: €1,453
- Debts after one year -€20,990
down €20,990 (-71.9%), from €29,189 to €8,199
- Reserves +€12,667
up €12,667 (+341.3%), from €3,711 to €16,378
- Tax, wage and social debts +€8,905
up €8,905 (+80.3%), from €11,089 to €19,993
of which Taxes: +€15,488
- Trade debts -€3,720
down €3,720 (-75.3%), from €4,940 to €1,220
- Staff costs -€19,204
down €19,204 (-44.3%), from €43,302 to €24,098
- Taxes +€15,291
new in 2025: €15,291
- Gross operating margin -€14,898
down €14,898 (-17.3%), from €86,206 to €71,309
- Depreciation +€4,009
up €4,009 (+32.1%), from €12,485 to €16,495
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 | €105,369 | €102,776 | -€2,593 | -2.5% |
| Fixed assets | 21/28 | €52,662 | €48,948 | -€3,714 | -7.1% |
| Intangible fixed assets | 21 | - | €1,453 | +€1,453 | |
| Tangible fixed assets | 22/27 | €51,262 | €46,095 | -€5,167 | -10.1% |
| Furniture and vehicles | 24 | €45,234 | €43,407 | -€1,827 | -4.0% |
| Other tangible fixed assets | 26 | €6,028 | €2,688 | -€3,340 | -55.4% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €52,707 | €53,828 | +€1,121 | +2.1% |
| Amounts receivable within one year | 40/41 | €50,818 | €45,314 | -€5,504 | -10.8% |
| Trade receivables | 40 | €44,862 | €35,051 | -€9,811 | -21.9% |
| Other amounts receivable | 41 | €5,957 | €10,263 | +€4,306 | +72.3% |
| Cash at bank and in hand | 54/58 | €1,754 | €8,514 | +€6,760 | +385.5% |
| Deferred charges and accrued income | 490/1 | €135 | - | -€135 | |
| Total equity and liabilities | 10/49 | €105,369 | €102,776 | -€2,593 | -2.5% |
| Equity | 10/15 | €39,249 | €51,915 | +€12,667 | +32.3% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €3,711 | €16,378 | +€12,667 | +341.3% |
| Distributable reserves | 133 | €3,711 | €16,378 | +€12,667 | +341.3% |
| Profit (loss) carried forward | 14 | €25,338 | €25,338 | = | 0.0% |
| Amounts payable | 17/49 | €66,121 | €50,861 | -€15,260 | -23.1% |
| Amounts payable after more than one year | 17 | €29,189 | €8,199 | -€20,990 | -71.9% |
| Financial debts | 170/4 | €29,189 | €8,199 | -€20,990 | -71.9% |
| Amounts payable within one year | 42/48 | €36,931 | €42,662 | +€5,731 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €19,972 | €20,990 | +€1,018 | +5.1% |
| Financial debts | 43 | - | €458 | +€458 | |
| Other loans | 439 | - | €458 | +€458 | |
| Trade debts | 44 | €4,940 | €1,220 | -€3,720 | -75.3% |
| Suppliers | 440/4 | €4,940 | €1,220 | -€3,720 | -75.3% |
| Taxes, remuneration and social security | 45 | €11,089 | €19,993 | +€8,905 | +80.3% |
| Taxes | 450/3 | €4,505 | €19,993 | +€15,488 | +343.8% |
| Remuneration and social security | 454/9 | €6,583 | - | -€6,583 | |
| Other amounts payable | 47/48 | €930 | - | -€930 | |
| Remuneration, social security and pensions | 62 | €43,302 | €24,098 | -€19,204 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,485 | €16,495 | +€4,009 | +32.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €86,206 | €71,309 | -€14,898 | -17.3% |
| Operating profit (loss) | 9901 | €30,031 | €30,316 | +€285 | +1.0% |
| Financial charges | 65/66B | €2,430 | €2,359 | -€71 | -2.9% |
| Recurring financial charges | 65 | €2,430 | €2,359 | -€71 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €27,601 | €27,957 | +€357 | +1.3% |
| Income taxes | 67/77 | - | €15,291 | +€15,291 | |
| Profit (loss) for the period | 9904 | €27,601 | €12,667 | -€14,934 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,601 | €12,667 | -€14,934 | -54.1% |
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 11 October 2026 via checked.be.