CINE 3: 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.
CINE 3
Largest movements
- Cash -€2,642
down €2,642 (-65.6%), from €4,025 to €1,383
mainly Net result for the year (-€2,796)
- Profit (loss) carried forward -€2,796
down €2,796 (-6.0%), from €46,996 to €44,199
- Gross operating margin +€1,470
up €1,470 (+43.0%), from -€3,420 to -€1,950
- Other operating charges +€604
up €604 (+748%), from €81 to €685
- Financial charges -€313
down €313 (-65.6%), from €476 to €164
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 | €57,624 | €54,945 | -€2,680 | -4.7% |
| Fixed assets | 21/28 | €39,894 | €39,894 | = | 0.0% |
| Intangible fixed assets | 21 | €39,894 | €39,894 | = | 0.0% |
| Current assets | 29/58 | €17,730 | €15,051 | -€2,680 | -15.1% |
| Amounts receivable within one year | 40/41 | €13,705 | €13,667 | -€38 | -0.3% |
| Trade receivables | 40 | €5,882 | €5,882 | = | 0.0% |
| Other amounts receivable | 41 | €7,824 | €7,786 | -€38 | -0.5% |
| Cash at bank and in hand | 54/58 | €4,025 | €1,383 | -€2,642 | -65.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €57,624 | €54,945 | -€2,680 | -4.7% |
| Equity | 10/15 | €56,664 | €53,867 | -€2,796 | -4.9% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €2,231 | €2,231 | = | 0.0% |
| Distributable reserves | 133 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,996 | €44,199 | -€2,796 | -6.0% |
| Amounts payable | 17/49 | €961 | €1,077 | +€117 | +12.1% |
| Amounts payable within one year | 42/48 | €961 | €1,077 | +€117 | +12.1% |
| Trade debts | 44 | €961 | €1,077 | +€117 | +12.1% |
| Suppliers | 440/4 | €961 | €1,077 | +€117 | +12.1% |
| Other operating charges | 640/8 | €81 | €685 | +€604 | +748% |
| Gross operating margin | 9900 | -€3,420 | -€1,950 | +€1,470 | +43.0% |
| Operating profit (loss) | 9901 | -€3,501 | -€2,634 | +€866 | +24.7% |
| Financial income | 75/76B | €6 | €2 | -€3 | -58.6% |
| Recurring financial income | 75 | €6 | €2 | -€3 | -58.6% |
| Financial charges | 65/66B | €476 | €164 | -€313 | -65.6% |
| Recurring financial charges | 65 | €476 | €164 | -€313 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,971 | -€2,796 | +€1,176 | +29.6% |
| Income taxes | 67/77 | €1 | €1 | +€0 | +18.3% |
| Profit (loss) for the period | 9904 | -€3,972 | -€2,796 | +€1,175 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,972 | -€2,796 | +€1,175 | +29.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.