CIN CAR: 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 CAR
Largest movements
- Deferred charges and accrued income +€8,530
up €8,530 (+76,986%), from €11 to €8,541
- Tangible fixed assets +€6,773
up €6,773 (+2.1%), from €328,189 to €334,962
of which Plant, machinery and equipment: +€11,974
- Profit (loss) carried forward +€25,743
up €25,743 (+32.9%), from €78,276 to €104,019
- Other debts -€14,087
down €14,087 (-7.5%), from €188,440 to €174,353
- Accrued charges and deferred income +€7,000
new in 2025: €7,000
- Debts after one year -€6,409
down €6,409 (-11.2%), from €57,240 to €50,830
- Trade debts +€5,922
up €5,922 (+333%), from €1,780 to €7,702
- Gross operating margin +€44,787
up €44,787 (+536%), from €8,357 to €53,144
- Other operating charges -€3,926
down €3,926 (-38.9%), from €10,082 to €6,156
- Taxes +€2,242
up €2,242 (+345%), from €649 to €2,892
- Depreciation +€1,392
up €1,392 (+9.1%), from €15,317 to €16,709
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 | €352,439 | €372,197 | +€19,758 | +5.6% |
| Fixed assets | 21/28 | €328,189 | €334,962 | +€6,773 | +2.1% |
| Tangible fixed assets | 22/27 | €328,189 | €334,962 | +€6,773 | +2.1% |
| Land and buildings | 22 | €307,046 | €296,731 | -€10,315 | -3.4% |
| Plant, machinery and equipment | 23 | €18,680 | €30,655 | +€11,974 | +64.1% |
| Furniture and vehicles | 24 | - | €5,838 | +€5,838 | |
| Other tangible fixed assets | 26 | €2,463 | €1,738 | -€725 | -29.4% |
| Current assets | 29/58 | €24,250 | €37,236 | +€12,986 | +53.5% |
| Stocks and contracts in progress | 3 | €22,852 | €24,900 | +€2,048 | +9.0% |
| Stocks | 30/36 | €22,852 | €24,900 | +€2,048 | +9.0% |
| Amounts receivable within one year | 40/41 | €1,182 | €485 | -€697 | -59.0% |
| Trade receivables | 40 | €707 | €442 | -€265 | -37.5% |
| Other amounts receivable | 41 | €475 | €43 | -€432 | -90.9% |
| Cash at bank and in hand | 54/58 | €205 | €3,310 | +€3,105 | +1,514% |
| Deferred charges and accrued income | 490/1 | €11 | €8,541 | +€8,530 | +76,986% |
| Total equity and liabilities | 10/49 | €352,439 | €372,197 | +€19,758 | +5.6% |
| Equity | 10/15 | €96,876 | €122,619 | +€25,743 | +26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,276 | €104,019 | +€25,743 | +32.9% |
| Amounts payable | 17/49 | €255,563 | €249,579 | -€5,984 | -2.3% |
| Amounts payable after more than one year | 17 | €57,240 | €50,830 | -€6,409 | -11.2% |
| Financial debts | 170/4 | €57,240 | €50,830 | -€6,409 | -11.2% |
| Amounts payable within one year | 42/48 | €198,323 | €191,748 | -€6,575 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €6,309 | €6,409 | +€100 | +1.6% |
| Financial debts | 43 | €969 | - | -€969 | |
| Credit institutions | 430/8 | €969 | - | -€969 | |
| Trade debts | 44 | €1,780 | €7,702 | +€5,922 | +333% |
| Suppliers | 440/4 | €1,780 | €7,702 | +€5,922 | +333% |
| Taxes, remuneration and social security | 45 | €825 | €3,284 | +€2,458 | +298% |
| Taxes | 450/3 | €825 | €3,284 | +€2,458 | +298% |
| Other amounts payable | 47/48 | €188,440 | €174,353 | -€14,087 | -7.5% |
| Accrued charges and deferred income | 492/3 | - | €7,000 | +€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,317 | €16,709 | +€1,392 | +9.1% |
| Other operating charges | 640/8 | €10,082 | €6,156 | -€3,926 | -38.9% |
| Non-recurring operating charges | 66A | €366 | - | -€366 | |
| Gross operating margin | 9900 | €8,357 | €53,144 | +€44,787 | +536% |
| Operating profit (loss) | 9901 | -€17,408 | €30,279 | +€47,687 | |
| Financial income | 75/76B | €236 | €41 | -€194 | -82.4% |
| Recurring financial income | 75 | €236 | €41 | -€194 | -82.4% |
| Financial charges | 65/66B | €1,652 | €1,686 | +€35 | +2.1% |
| Recurring financial charges | 65 | €1,652 | €1,686 | +€35 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,824 | €28,634 | +€47,458 | |
| Income taxes | 67/77 | €649 | €2,892 | +€2,242 | +345% |
| Profit (loss) for the period | 9904 | -€19,473 | €25,743 | +€45,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,473 | €25,743 | +€45,216 |
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 15 October 2026 via checked.be.