CINACTION: 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.
CINACTION
Largest movements
- Tangible fixed assets +€5,402
up €5,402 (+13548.7%), from €40 to €5,442
of which Furniture and vehicles: +€5,442
- Receivables within one year +€995
up €995 (+29.5%), from €3,367 to €4,362
of which Trade receivables: +€753
- Deferred charges and accrued income +€302
up €302 (+165.7%), from €182 to €484
- Other debts +€23,134
up €23,134 (+95.2%), from €24,307 to €47,441
- Profit (loss) carried forward -€11,484
down €11,484 (-13.6%), from -€84,252 to -€95,736
- Short-term financial debts -€1,938
down €1,938 (-9.2%), from €21,104 to €19,166
- Trade debts -€1,714
down €1,714 (-52.2%), from €3,283 to €1,569
- Current portion of long-term debt -€1,287
no longer reported in 2025 (was €1,287)
- Gross operating margin +€8,494
up €8,494 (+60.9%), from -€13,956 to -€5,462
- Financial charges +€575
up €575 (+15.1%), from €3,806 to €4,381
- Depreciation +€340
up €340 (+48.2%), from €704 to €1,044
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,861 | €13,559 | +€6,698 | +97.6% |
| Fixed assets | 21/28 | €3,312 | €8,714 | +€5,402 | +163.1% |
| Tangible fixed assets | 22/27 | €40 | €5,442 | +€5,402 | +13548.7% |
| Plant, machinery and equipment | 23 | €40 | €0 | -€40 | -100.0% |
| Furniture and vehicles | 24 | - | €5,442 | +€5,442 | |
| Financial fixed assets | 28 | €3,272 | €3,272 | = | 0.0% |
| Current assets | 29/58 | €3,549 | €4,845 | +€1,296 | +36.5% |
| Amounts receivable within one year | 40/41 | €3,367 | €4,362 | +€995 | +29.5% |
| Trade receivables | 40 | €3,292 | €4,045 | +€753 | +22.9% |
| Other amounts receivable | 41 | €75 | €317 | +€242 | +320.4% |
| Deferred charges and accrued income | 490/1 | €182 | €484 | +€302 | +165.7% |
| Total equity and liabilities | 10/49 | €6,861 | €13,559 | +€6,698 | +97.6% |
| Equity | 10/15 | -€63,801 | -€75,285 | -€11,484 | -18.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,252 | -€95,736 | -€11,484 | -13.6% |
| Amounts payable | 17/49 | €70,662 | €88,844 | +€18,182 | +25.7% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,662 | €68,844 | +€18,182 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €1,287 | - | -€1,287 | |
| Financial debts | 43 | €21,104 | €19,166 | -€1,938 | -9.2% |
| Credit institutions | 430/8 | €21,104 | €19,166 | -€1,938 | -9.2% |
| Trade debts | 44 | €3,283 | €1,569 | -€1,714 | -52.2% |
| Suppliers | 440/4 | €3,283 | €1,569 | -€1,714 | -52.2% |
| Taxes, remuneration and social security | 45 | €681 | €668 | -€13 | -1.9% |
| Taxes | 450/3 | €681 | €668 | -€13 | -1.9% |
| Other amounts payable | 47/48 | €24,307 | €47,441 | +€23,134 | +95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €1,044 | +€340 | +48.2% |
| Other operating charges | 640/8 | €249 | €339 | +€90 | +36.3% |
| Gross operating margin | 9900 | -€13,956 | -€5,462 | +€8,494 | +60.9% |
| Operating profit (loss) | 9901 | -€14,910 | -€6,845 | +€8,064 | +54.1% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €3,806 | €4,381 | +€575 | +15.1% |
| Recurring financial charges | 65 | €3,806 | €4,381 | +€575 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,716 | -€11,213 | +€7,503 | +40.1% |
| Income taxes | 67/77 | €285 | €271 | -€14 | -4.8% |
| Profit (loss) for the period | 9904 | -€19,000 | -€11,484 | +€7,517 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,000 | -€11,484 | +€7,517 | +39.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.