Cijnshoek: 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.
Cijnshoek
Largest movements
- Tangible fixed assets -€10,009
down €10,009 (-1.3%), from €773,279 to €763,270
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€16,791
up €16,791 (+105%), from €16,006 to €32,797
- Depreciation +€7,487
up €7,487 (+63.1%), from €11,863 to €19,350
- Other operating charges +€643
up €643 (+118%), from €545 to €1,189
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 | €970,655 | €966,714 | -€3,940 | -0.4% |
| Fixed assets | 21/28 | €773,279 | €767,770 | -€5,509 | -0.7% |
| Tangible fixed assets | 22/27 | €773,279 | €763,270 | -€10,009 | -1.3% |
| Land and buildings | 22 | €773,279 | €763,270 | -€10,009 | -1.3% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €197,376 | €198,944 | +€1,569 | +0.8% |
| Amounts receivable after more than one year | 29 | €334 | - | -€334 | |
| Trade receivables | 290 | €334 | - | -€334 | |
| Stocks and contracts in progress | 3 | €190,056 | €192,861 | +€2,804 | +1.5% |
| Stocks | 30/36 | €190,056 | €192,861 | +€2,804 | +1.5% |
| Cash at bank and in hand | 54/58 | €6,985 | €6,084 | -€901 | -12.9% |
| Total equity and liabilities | 10/49 | €970,655 | €966,714 | -€3,940 | -0.4% |
| Equity | 10/15 | -€36,412 | -€34,591 | +€1,822 | +5.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,412 | -€59,591 | +€1,822 | +3.0% |
| Amounts payable | 17/49 | €1,007,067 | €1,001,305 | -€5,762 | -0.6% |
| Amounts payable after more than one year | 17 | €935,718 | €928,378 | -€7,340 | -0.8% |
| Financial debts | 170/4 | €935,718 | €928,378 | -€7,340 | -0.8% |
| Amounts payable within one year | 42/48 | €69,824 | €71,402 | +€1,578 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €69,824 | €71,325 | +€1,501 | +2.1% |
| Trade debts | 44 | - | €77 | +€77 | |
| Suppliers | 440/4 | - | €77 | +€77 | |
| Accrued charges and deferred income | 492/3 | €1,525 | €1,525 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,863 | €19,350 | +€7,487 | +63.1% |
| Other operating charges | 640/8 | €545 | €1,189 | +€643 | +118% |
| Gross operating margin | 9900 | €16,006 | €32,797 | +€16,791 | +105% |
| Operating profit (loss) | 9901 | €3,598 | €12,258 | +€8,660 | +241% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €10,284 | €10,436 | +€152 | +1.5% |
| Recurring financial charges | 65 | €10,284 | €10,436 | +€152 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,686 | €1,822 | +€8,508 | |
| Profit (loss) for the period | 9904 | -€6,686 | €1,822 | +€8,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,686 | €1,822 | +€8,508 |
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 25 October 2026 via checked.be.