CINE FUJI: 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 FUJI
Largest movements
- Financial fixed assets +€6,000
up €6,000 (+40.0%), from €15,000 to €21,000
- Cash -€478
down €478 (-85.8%), from €557 to €79
mainly Net result for the year (-€7,188) and Investment in fixed assets (net) (-€6,000)
- Receivables within one year +€305
up €305 (+137%), from €224 to €529
- Short-term financial debts +€13,403
up €13,403 (+44.9%), from €29,833 to €43,236
- Profit (loss) carried forward -€7,188
down €7,188 (-37.0%), from -€19,439 to -€26,628
- Trade debts -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€4,789
up €4,789 (+42.1%), from -€11,383 to -€6,594
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 | €15,781 | €21,608 | +€5,827 | +36.9% |
| Fixed assets | 21/28 | €15,000 | €21,000 | +€6,000 | +40.0% |
| Financial fixed assets | 28 | €15,000 | €21,000 | +€6,000 | +40.0% |
| Current assets | 29/58 | €781 | €608 | -€173 | -22.1% |
| Amounts receivable within one year | 40/41 | €224 | €529 | +€305 | +137% |
| Other amounts receivable | 41 | €224 | €529 | +€305 | +137% |
| Cash at bank and in hand | 54/58 | €557 | €79 | -€478 | -85.8% |
| Total equity and liabilities | 10/49 | €15,781 | €21,608 | +€5,827 | +36.9% |
| Equity | 10/15 | -€14,439 | -€21,628 | -€7,188 | -49.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,439 | -€26,628 | -€7,188 | -37.0% |
| Amounts payable | 17/49 | €30,220 | €43,236 | +€13,016 | +43.1% |
| Amounts payable within one year | 42/48 | €30,220 | €43,236 | +€13,016 | +43.1% |
| Financial debts | 43 | €29,833 | €43,236 | +€13,403 | +44.9% |
| Credit institutions | 430/8 | €29,833 | €43,236 | +€13,403 | +44.9% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €387 | €442 | +€55 | +14.2% |
| Gross operating margin | 9900 | -€11,383 | -€6,594 | +€4,789 | +42.1% |
| Operating profit (loss) | 9901 | -€11,771 | -€7,037 | +€4,734 | +40.2% |
| Financial charges | 65/66B | €243 | €152 | -€91 | -37.4% |
| Recurring financial charges | 65 | €243 | €152 | -€91 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,013 | -€7,188 | +€4,825 | +40.2% |
| Profit (loss) for the period | 9904 | -€12,013 | -€7,188 | +€4,825 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,013 | -€7,188 | +€4,825 | +40.2% |
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 24 October 2026 via checked.be.