Cin & Art: 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.
Cin & Art
Largest movements
- Receivables within one year +€17,644
up €17,644 (+273.6%), from €6,449 to €24,093
of which Trade receivables: +€18,554
- Cash +€4,467
up €4,467 (+82.0%), from €5,449 to €9,916
mainly Net result for the year (+€8,250) and Other debts (+€6,637)
- Financial fixed assets +€358
new in 2025: €358
- Profit (loss) carried forward +€8,250
up €8,250 (+3635.4%), from €227 to €8,476
- Other debts +€6,637
up €6,637 (+1904.6%), from €348 to €6,985
- Tax, wage and social debts +€5,422
up €5,422 (+593.4%), from €914 to €6,336
of which Taxes: +€4,669
- Trade debts +€2,160
up €2,160 (+49.0%), from €4,410 to €6,570
- Gross operating margin +€23,386
up €23,386 (+257.8%), from €9,072 to €32,457
- Staff costs +€12,804
up €12,804 (+145.4%), from €8,809 to €21,613
- Taxes +€2,416
new in 2025: €2,416
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 | €11,899 | €34,368 | +€22,469 | +188.8% |
| Fixed assets | 21/28 | - | €358 | +€358 | |
| Financial fixed assets | 28 | - | €358 | +€358 | |
| Current assets | 29/58 | €11,899 | €34,010 | +€22,111 | +185.8% |
| Amounts receivable within one year | 40/41 | €6,449 | €24,093 | +€17,644 | +273.6% |
| Trade receivables | 40 | €5,457 | €24,011 | +€18,554 | +340.0% |
| Other amounts receivable | 41 | €992 | €82 | -€910 | -91.7% |
| Cash at bank and in hand | 54/58 | €5,449 | €9,916 | +€4,467 | +82.0% |
| Total equity and liabilities | 10/49 | €11,899 | €34,368 | +€22,469 | +188.8% |
| Equity | 10/15 | €6,227 | €14,476 | +€8,250 | +132.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227 | €8,476 | +€8,250 | +3635.4% |
| Amounts payable | 17/49 | €5,672 | €19,891 | +€14,220 | +250.7% |
| Amounts payable within one year | 42/48 | €5,672 | €19,891 | +€14,220 | +250.7% |
| Trade debts | 44 | €4,410 | €6,570 | +€2,160 | +49.0% |
| Suppliers | 440/4 | €4,410 | €6,570 | +€2,160 | +49.0% |
| Taxes, remuneration and social security | 45 | €914 | €6,336 | +€5,422 | +593.4% |
| Taxes | 450/3 | - | €4,669 | +€4,669 | |
| Remuneration and social security | 454/9 | €914 | €1,667 | +€753 | +82.4% |
| Other amounts payable | 47/48 | €348 | €6,985 | +€6,637 | +1904.6% |
| Remuneration, social security and pensions | 62 | €8,809 | €21,613 | +€12,804 | +145.4% |
| Gross operating margin | 9900 | €9,072 | €32,457 | +€23,386 | +257.8% |
| Operating profit (loss) | 9901 | €263 | €10,844 | +€10,581 | +4024.2% |
| Financial income | 75/76B | €3 | €1 | -€1 | -51.4% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -51.4% |
| Financial charges | 65/66B | €39 | €180 | +€142 | +365.1% |
| Recurring financial charges | 65 | €39 | €180 | +€142 | +365.1% |
| Profit (loss) for the period before taxes | 9903 | €227 | €10,665 | +€10,438 | +4600.0% |
| Income taxes | 67/77 | - | €2,416 | +€2,416 | |
| Profit (loss) for the period | 9904 | €227 | €8,250 | +€8,023 | +3535.4% |
| Profit (loss) for the period to be appropriated | 9905 | €227 | €8,250 | +€8,023 | +3535.4% |
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 10 October 2026 via checked.be.