CINE GESTION: 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 GESTION
Largest movements
- Cash -€23,830
down €23,830 (-80.0%), from €29,805 to €5,975
mainly Other debts (-€30,000) and Net result for the year (-€15,746)
- Receivables within one year -€2,874
down €2,874 (-2.1%), from €139,557 to €136,684
of which Trade receivables: -€36,605
- Other debts -€30,000
down €30,000 (-62.8%), from €47,797 to €17,797
- Profit (loss) carried forward -€15,746
new in 2025: -€15,746
- Trade debts +€15,640
up €15,640 (+44.8%), from €34,879 to €50,519
- Tax, wage and social debts +€3,402
up €3,402 (+26.9%), from €12,633 to €16,035
of which Taxes: +€3,242
- Financial charges +€45,060
up €45,060 (+8,011%), from €562 to €45,623
- Gross operating margin -€18,578
down €18,578 (-41.2%), from €45,087 to €26,509
- Taxes -€11,816
no longer reported in 2025 (was €11,816)
- Financial income -€2,881
down €2,881 (-43.3%), from €6,649 to €3,768
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 | €169,362 | €142,659 | -€26,703 | -15.8% |
| Current assets | 29/58 | €169,362 | €142,659 | -€26,703 | -15.8% |
| Amounts receivable within one year | 40/41 | €139,557 | €136,684 | -€2,874 | -2.1% |
| Trade receivables | 40 | €39,146 | €2,541 | -€36,605 | -93.5% |
| Other amounts receivable | 41 | €100,411 | €134,143 | +€33,731 | +33.6% |
| Cash at bank and in hand | 54/58 | €29,805 | €5,975 | -€23,830 | -80.0% |
| Total equity and liabilities | 10/49 | €169,362 | €142,659 | -€26,703 | -15.8% |
| Equity | 10/15 | €74,053 | €58,307 | -€15,746 | -21.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,653 | €61,653 | = | 0.0% |
| Distributable reserves | 133 | €61,653 | €61,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,746 | -€15,746 | |
| Amounts payable | 17/49 | €95,309 | €84,351 | -€10,958 | -11.5% |
| Amounts payable within one year | 42/48 | €95,309 | €84,351 | -€10,958 | -11.5% |
| Trade debts | 44 | €34,879 | €50,519 | +€15,640 | +44.8% |
| Suppliers | 440/4 | €34,879 | €50,519 | +€15,640 | +44.8% |
| Taxes, remuneration and social security | 45 | €12,633 | €16,035 | +€3,402 | +26.9% |
| Taxes | 450/3 | €12,633 | €15,875 | +€3,242 | +25.7% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €47,797 | €17,797 | -€30,000 | -62.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €45,087 | €26,509 | -€18,578 | -41.2% |
| Operating profit (loss) | 9901 | €44,699 | €26,109 | -€18,590 | -41.6% |
| Financial income | 75/76B | €6,649 | €3,768 | -€2,881 | -43.3% |
| Recurring financial income | 75 | €6,649 | €3,768 | -€2,881 | -43.3% |
| Financial charges | 65/66B | €562 | €45,623 | +€45,060 | +8,011% |
| Recurring financial charges | 65 | €562 | €45,623 | +€45,060 | +8,011% |
| Profit (loss) for the period before taxes | 9903 | €50,786 | -€15,746 | -€66,532 | |
| Income taxes | 67/77 | €11,816 | - | -€11,816 | |
| Profit (loss) for the period | 9904 | €38,970 | -€15,746 | -€54,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,970 | -€15,746 | -€54,716 |
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 18 October 2026 via checked.be.