CINAB: 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.
CINAB
Largest movements
- Cash +€11,391
up €11,391 (+11.8%), from €96,640 to €108,032
mainly Net result for the year (+€38,870) and Other debts (+€16,188)
- Receivables within one year +€8,391
up €8,391 (+4.2%), from €199,081 to €207,472
of which Other amounts receivable: +€39,466
- Other debts +€16,188
up €16,188 (+81.7%), from €19,815 to €36,003
- Reserves +€3,850
up €3,850 (+1.7%), from €226,000 to €229,850
of which Distributable reserves: +€3,850
- Gross operating margin -€24,327
down €24,327 (-27.9%), from €87,289 to €62,963
- Taxes -€8,605
down €8,605 (-35.8%), from €24,004 to €15,400
- Financial charges +€1,176
up €1,176 (+159.2%), from €738 to €1,914
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 | €352,996 | €371,670 | +€18,675 | +5.3% |
| Fixed assets | 21/28 | €56,737 | €55,670 | -€1,067 | -1.9% |
| Tangible fixed assets | 22/27 | €28,808 | €27,741 | -€1,067 | -3.7% |
| Plant, machinery and equipment | 23 | €12,808 | €11,437 | -€1,371 | -10.7% |
| Furniture and vehicles | 24 | - | €4,304 | +€4,304 | |
| Other tangible fixed assets | 26 | €16,000 | €12,000 | -€4,000 | -25.0% |
| Financial fixed assets | 28 | €27,929 | €27,929 | = | 0.0% |
| Current assets | 29/58 | €296,259 | €316,000 | +€19,741 | +6.7% |
| Amounts receivable within one year | 40/41 | €199,081 | €207,472 | +€8,391 | +4.2% |
| Trade receivables | 40 | €139,315 | €108,240 | -€31,074 | -22.3% |
| Other amounts receivable | 41 | €59,766 | €99,232 | +€39,466 | +66.0% |
| Cash at bank and in hand | 54/58 | €96,640 | €108,032 | +€11,391 | +11.8% |
| Deferred charges and accrued income | 490/1 | €538 | €496 | -€41 | -7.7% |
| Total equity and liabilities | 10/49 | €352,996 | €371,670 | +€18,675 | +5.3% |
| Equity | 10/15 | €277,162 | €281,032 | +€3,870 | +1.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €226,000 | €229,850 | +€3,850 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €224,140 | €227,990 | +€3,850 | +1.7% |
| Profit (loss) carried forward | 14 | €38,662 | €38,681 | +€20 | +0.1% |
| Amounts payable | 17/49 | €75,834 | €90,639 | +€14,805 | +19.5% |
| Amounts payable within one year | 42/48 | €75,834 | €90,639 | +€14,805 | +19.5% |
| Trade debts | 44 | €7,026 | €7,615 | +€589 | +8.4% |
| Suppliers | 440/4 | €7,026 | €7,615 | +€589 | +8.4% |
| Taxes, remuneration and social security | 45 | €48,993 | €47,021 | -€1,971 | -4.0% |
| Taxes | 450/3 | €48,993 | €47,021 | -€1,971 | -4.0% |
| Other amounts payable | 47/48 | €19,815 | €36,003 | +€16,188 | +81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,205 | €5,635 | +€430 | +8.3% |
| Other operating charges | 640/8 | €511 | €1,144 | +€633 | +123.8% |
| Gross operating margin | 9900 | €87,289 | €62,963 | -€24,327 | -27.9% |
| Operating profit (loss) | 9901 | €81,573 | €56,183 | -€25,390 | -31.1% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €738 | €1,914 | +€1,176 | +159.2% |
| Recurring financial charges | 65 | €738 | €1,914 | +€1,176 | +159.2% |
| Profit (loss) for the period before taxes | 9903 | €80,839 | €54,269 | -€26,570 | -32.9% |
| Income taxes | 67/77 | €24,004 | €15,400 | -€8,605 | -35.8% |
| Profit (loss) for the period | 9904 | €56,835 | €38,870 | -€17,966 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,835 | €38,870 | -€17,966 | -31.6% |
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 12 October 2026 via checked.be.