CINE PARIS: 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 PARIS
Largest movements
- Receivables within one year +€4,691
up €4,691 (+96.9%), from €4,843 to €9,534
of which Trade receivables: +€7,257
- Profit (loss) carried forward +€14,633
up €14,633 (+37.5%), from €39,071 to €53,704
- Other debts -€8,556
down €8,556 (-4.2%), from €202,802 to €194,246
- Trade debts -€8,073
no longer reported in 2025 (was €8,073)
- Tax, wage and social debts +€4,513
up €4,513 (+30.3%), from €14,870 to €19,382
of which Remuneration and social security: +€3,906
- Gross operating margin +€12,673
up €12,673 (+24.9%), from €50,855 to €63,528
- Turnover +€6,696
up €6,696 (+8.1%), from €83,109 to €89,805
- Purchases and services -€5,977
down €5,977 (-18.5%), from €32,253 to €26,277
- Taxes +€5,337
up €5,337 (+191%), from €2,800 to €8,137
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 | €422,260 | €424,777 | +€2,517 | +0.6% |
| Fixed assets | 21/28 | €414,356 | €413,981 | -€375 | -0.1% |
| Tangible fixed assets | 22/27 | €2,250 | €1,875 | -€375 | -16.7% |
| Other tangible fixed assets | 26 | €2,250 | €1,875 | -€375 | -16.7% |
| Financial fixed assets | 28 | €412,106 | €412,106 | = | 0.0% |
| Current assets | 29/58 | €7,904 | €10,796 | +€2,892 | +36.6% |
| Amounts receivable within one year | 40/41 | €4,843 | €9,534 | +€4,691 | +96.9% |
| Trade receivables | 40 | €287 | €7,543 | +€7,257 | +2,533% |
| Other amounts receivable | 41 | €4,556 | €1,991 | -€2,565 | -56.3% |
| Cash at bank and in hand | 54/58 | €3,061 | €1,262 | -€1,799 | -58.8% |
| Total equity and liabilities | 10/49 | €422,260 | €424,777 | +€2,517 | +0.6% |
| Equity | 10/15 | €196,516 | €211,148 | +€14,633 | +7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €138,852 | €138,852 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €136,993 | €136,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,071 | €53,704 | +€14,633 | +37.5% |
| Amounts payable | 17/49 | €225,745 | €213,629 | -€12,116 | -5.4% |
| Amounts payable within one year | 42/48 | €225,745 | €213,629 | -€12,116 | -5.4% |
| Trade debts | 44 | €8,073 | - | -€8,073 | |
| Suppliers | 440/4 | €8,073 | - | -€8,073 | |
| Taxes, remuneration and social security | 45 | €14,870 | €19,382 | +€4,513 | +30.3% |
| Taxes | 450/3 | €6,784 | €7,391 | +€607 | +8.9% |
| Remuneration and social security | 454/9 | €8,085 | €11,991 | +€3,906 | +48.3% |
| Other amounts payable | 47/48 | €202,802 | €194,246 | -€8,556 | -4.2% |
| Turnover | 70 | €83,109 | €89,805 | +€6,696 | +8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,253 | €26,277 | -€5,977 | -18.5% |
| Remuneration, social security and pensions | 62 | €36,541 | €36,861 | +€320 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €375 | = | 0.0% |
| Other operating charges | 640/8 | €2,898 | €3,441 | +€543 | +18.7% |
| Gross operating margin | 9900 | €50,855 | €63,528 | +€12,673 | +24.9% |
| Operating profit (loss) | 9901 | €11,041 | €22,852 | +€11,811 | +107% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €134 | €126 | -€7 | -5.4% |
| Recurring financial charges | 65 | €134 | €126 | -€7 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €10,908 | €22,770 | +€11,862 | +109% |
| Income taxes | 67/77 | €2,800 | €8,137 | +€5,337 | +191% |
| Profit (loss) for the period | 9904 | €8,108 | €14,633 | +€6,525 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,108 | €14,633 | +€6,525 | +80.5% |
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 26 October 2026 via checked.be.