CINE PLUS: 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.
What changed
CINE PLUS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€93,739
2024 · -€4,701-€89,037
Equity
-€346,101
2024 · -€252,362-€93,739
Cash
€0
2024 · €5,498-€5,498
Balance sheet total
€2.0m
2024 · €2.1m-€100,770
Largest movements
Assets
- Tangible fixed assets -€79,484
down €79,484 (-5.8%), from €1.4m to €1.3m
of which Land and buildings: -€56,550
Equity and liabilities
- Profit (loss) carried forward -€93,739
down €93,739 (-30.9%), from -€303,070 to -€396,808
- Debts after one year -€26,177
down €26,177 (-1.1%), from €2.3m to €2.3m
- Trade debts +€23,344
up €23,344 (+179.1%), from €13,034 to €36,378
Income statement
- Gross operating margin -€85,012
down €85,012 (-82.4%), from €103,128 to €18,115
- Taxes +€5,105
up €5,105 (+748.2%), from €682 to €5,787
- Staff costs -€3,052
down €3,052 (-22.3%), from €13,666 to €10,614
- Depreciation -€2,485
down €2,485 (-2.8%), from €89,589 to €87,105
- Financial income -€1,143
down €1,143 (-35.2%), from €3,243 to €2,100
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.
Result 2024
-€4,701
Gross operating margin
-€85,012
Staff costs
+€3,052
Depreciation
+€2,485
Other operating charges
+€940
Other operating items
-€3,596
Financial income
-€1,143
Financial charges
-€658
Taxes
-€5,105
Result 2025
-€93,739
Cash bridge derived
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.
From operations
+€27,370
Investment
-€6,980
Financing
-€25,887
Cash 2024
€5,498
From operations (derived)
+€27,370
Net result for the year
-€93,739
Depreciation
+€87,105
Receivables after one year
+€11,356
Receivables within one year
+€3,791
Trade debts
+€23,344
Tax, wage and social debts
-€5,025
Accrued charges and deferred income
+€537
Investment (derived)
-€6,980
Investment in fixed assets (net)
-€6,980
Financing
-€25,887
Debts after one year
-€26,177
Short-term financial debts
+€290
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,111,739 | €2,010,969 | -€100,770 | -4.8% |
| Fixed assets | 21/28 | €1,863,012 | €1,782,887 | -€80,125 | -4.3% |
| Intangible fixed assets | 21 | €640 | €0 | -€640 | -100.0% |
| Tangible fixed assets | 22/27 | €1,373,656 | €1,294,171 | -€79,484 | -5.8% |
| Land and buildings | 22 | €1,298,541 | €1,241,992 | -€56,550 | -4.4% |
| Plant, machinery and equipment | 23 | €5,199 | €3,277 | -€1,922 | -37.0% |
| Furniture and vehicles | 24 | €69,915 | €48,903 | -€21,012 | -30.1% |
| Financial fixed assets | 28 | €488,716 | €488,716 | = | 0.0% |
| Current assets | 29/58 | €248,727 | €228,082 | -€20,645 | -8.3% |
| Amounts receivable after more than one year | 29 | €61,561 | €50,205 | -€11,356 | -18.4% |
| Other amounts receivable | 291 | €61,561 | €50,205 | -€11,356 | -18.4% |
| Amounts receivable within one year | 40/41 | €181,668 | €177,877 | -€3,791 | -2.1% |
| Trade receivables | 40 | €97,603 | €97,816 | +€213 | +0.2% |
| Other amounts receivable | 41 | €84,066 | €80,062 | -€4,004 | -4.8% |
| Cash at bank and in hand | 54/58 | €5,498 | €0 | -€5,498 | -100.0% |
| Total equity and liabilities | 10/49 | €2,111,739 | €2,010,969 | -€100,770 | -4.8% |
| Equity | 10/15 | -€252,362 | -€346,101 | -€93,739 | -37.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €10,402 | €10,402 | = | 0.0% |
| Reserves | 13 | €20,305 | €20,305 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,305 | €18,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€303,070 | -€396,808 | -€93,739 | -30.9% |
| Amounts payable | 17/49 | €2,364,101 | €2,357,069 | -€7,031 | -0.3% |
| Amounts payable after more than one year | 17 | €2,344,108 | €2,317,931 | -€26,177 | -1.1% |
| Other amounts payable | 178/9 | €2,344,108 | €2,317,931 | -€26,177 | -1.1% |
| Amounts payable within one year | 42/48 | €19,025 | €37,633 | +€18,608 | +97.8% |
| Financial debts | 43 | - | €290 | +€290 | |
| Credit institutions | 430/8 | - | €290 | +€290 | |
| Trade debts | 44 | €13,034 | €36,378 | +€23,344 | +179.1% |
| Suppliers | 440/4 | €13,034 | €36,378 | +€23,344 | +179.1% |
| Taxes, remuneration and social security | 45 | €5,991 | €965 | -€5,025 | -83.9% |
| Taxes | 450/3 | €2,805 | €716 | -€2,089 | -74.5% |
| Remuneration and social security | 454/9 | €3,186 | €250 | -€2,936 | -92.2% |
| Accrued charges and deferred income | 492/3 | €968 | €1,505 | +€537 | +55.5% |
| Non-recurring operating income | 76A | €47,154 | €14,251 | -€32,903 | -69.8% |
| Remuneration, social security and pensions | 62 | €13,666 | €10,614 | -€3,052 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,589 | €87,105 | -€2,485 | -2.8% |
| Other operating charges | 640/8 | €6,191 | €5,251 | -€940 | -15.2% |
| Non-recurring operating charges | 66A | €0 | €3,596 | +€3,596 | |
| Gross operating margin | 9900 | €103,128 | €18,115 | -€85,012 | -82.4% |
| Operating profit (loss) | 9901 | -€6,319 | -€88,451 | -€82,132 | -1299.7% |
| Financial income | 75/76B | €3,243 | €2,100 | -€1,143 | -35.2% |
| Recurring financial income | 75 | €3,243 | €2,100 | -€1,143 | -35.2% |
| Financial charges | 65/66B | €942 | €1,600 | +€658 | +69.8% |
| Recurring financial charges | 65 | €942 | €1,600 | +€658 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,019 | -€87,951 | -€83,932 | -2088.4% |
| Income taxes | 67/77 | €682 | €5,787 | +€5,105 | +748.2% |
| Profit (loss) for the period | 9904 | -€4,701 | -€93,739 | -€89,037 | -1893.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,701 | -€93,739 | -€89,037 | -1893.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.