CIN: what changed
Two fiscal 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.
CIN
Largest movements
- Financial fixed assets +€13,759
up €13,759 (+31.4%), from €43,803 to €57,562
- Receivables within one year -€3,756
down €3,756 (-88.5%), from €4,246 to €490
of which Other amounts receivable: -€4,246
- Deferred charges and accrued income +€1,513
up €1,513 (+64.4%), from €2,349 to €3,862
- Cash +€1,183
up €1,183 (+8.2%), from €14,492 to €15,675
mainly Net result for the year (+€20,758) and Receivables within one year (+€3,756)
- Tangible fixed assets -€1,027
down €1,027 (-19.0%), from €5,412 to €4,386
- Reserves +€20,758
up €20,758 (+89.8%), from €23,111 to €43,868
of which Distributable reserves: +€20,758
- Short-term financial debts -€6,000
down €6,000 (-100.0%), from €6,000 to €0
- Debts after one year -€3,391
down €3,391 (-25.2%), from €13,447 to €10,056
- Tax, wage and social debts +€1,528
up €1,528 (+12.5%), from €12,264 to €13,792
of which Remuneration and social security: +€1,232
- Trade debts -€892
down €892 (-27.7%), from €3,218 to €2,325
- Gross operating margin +€17,355
up €17,355 (+14.6%), from €118,937 to €136,292
- Staff costs +€7,848
up €7,848 (+8.0%), from €97,612 to €105,460
- Taxes +€2,765
up €2,765 (+54.4%), from €5,086 to €7,851
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 | €74,400 | €86,267 | +€11,867 | +16.0% |
| Fixed assets | 21/28 | €49,215 | €61,947 | +€12,733 | +25.9% |
| Tangible fixed assets | 22/27 | €5,412 | €4,386 | -€1,027 | -19.0% |
| Plant, machinery and equipment | 23 | €5,412 | €4,386 | -€1,027 | -19.0% |
| Financial fixed assets | 28 | €43,803 | €57,562 | +€13,759 | +31.4% |
| Current assets | 29/58 | €25,185 | €24,320 | -€865 | -3.4% |
| Stocks and contracts in progress | 3 | €4,099 | €4,293 | +€195 | +4.8% |
| Stocks | 30/36 | €4,099 | €4,293 | +€195 | +4.8% |
| Amounts receivable within one year | 40/41 | €4,246 | €490 | -€3,756 | -88.5% |
| Trade receivables | 40 | - | €490 | +€490 | |
| Other amounts receivable | 41 | €4,246 | €0 | -€4,246 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,492 | €15,675 | +€1,183 | +8.2% |
| Deferred charges and accrued income | 490/1 | €2,349 | €3,862 | +€1,513 | +64.4% |
| Total equity and liabilities | 10/49 | €74,400 | €86,267 | +€11,867 | +16.0% |
| Equity | 10/15 | €35,511 | €56,268 | +€20,758 | +58.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,111 | €43,868 | +€20,758 | +89.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €23,111 | €43,868 | +€20,758 | +89.8% |
| Amounts payable | 17/49 | €38,889 | €29,999 | -€8,890 | -22.9% |
| Amounts payable after more than one year | 17 | €13,447 | €10,056 | -€3,391 | -25.2% |
| Financial debts | 170/4 | €13,447 | €10,056 | -€3,391 | -25.2% |
| Amounts payable within one year | 42/48 | €25,006 | €19,509 | -€5,497 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €3,524 | €3,391 | -€133 | -3.8% |
| Financial debts | 43 | €6,000 | €0 | -€6,000 | -100.0% |
| Other loans | 439 | €6,000 | €0 | -€6,000 | -100.0% |
| Trade debts | 44 | €3,218 | €2,325 | -€892 | -27.7% |
| Suppliers | 440/4 | €3,218 | €2,325 | -€892 | -27.7% |
| Taxes, remuneration and social security | 45 | €12,264 | €13,792 | +€1,528 | +12.5% |
| Taxes | 450/3 | €1,209 | €1,505 | +€296 | +24.5% |
| Remuneration and social security | 454/9 | €11,055 | €12,287 | +€1,232 | +11.1% |
| Accrued charges and deferred income | 492/3 | €437 | €435 | -€2 | -0.5% |
| Remuneration, social security and pensions | 62 | €97,612 | €105,460 | +€7,848 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €1,619 | -€173 | -9.7% |
| Other operating charges | 640/8 | €816 | €827 | +€11 | +1.3% |
| Gross operating margin | 9900 | €118,937 | €136,292 | +€17,355 | +14.6% |
| Operating profit (loss) | 9901 | €18,716 | €28,386 | +€9,671 | +51.7% |
| Financial income | 75/76B | €383 | €1,290 | +€907 | +237.1% |
| Recurring financial income | 75 | €383 | €1,290 | +€907 | +237.1% |
| Financial charges | 65/66B | €614 | €1,068 | +€454 | +74.0% |
| Recurring financial charges | 65 | €614 | €1,068 | +€454 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €18,485 | €28,609 | +€10,124 | +54.8% |
| Income taxes | 67/77 | €5,086 | €7,851 | +€2,765 | +54.4% |
| Profit (loss) for the period | 9904 | €13,399 | €20,758 | +€7,359 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,399 | €20,758 | +€7,359 | +54.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.