CINEDECOR: 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.
CINEDECOR
Largest movements
- Receivables within one year +€29,328
up €29,328 (+89.4%), from €32,820 to €62,148
of which Trade receivables: +€35,381
- Cash +€20,788
up €20,788 (+397%), from €5,230 to €26,018
mainly Trade debts (+€30,004) and Depreciation (+€8,517)
- Tangible fixed assets -€7,317
down €7,317 (-33.2%), from €22,046 to €14,729
- Trade debts +€30,004
up €30,004 (+606%), from €4,949 to €34,953
- Tax, wage and social debts +€7,947
up €7,947 (+192,413%), from €4 to €7,951
of which Taxes: +€6,547
- Other debts +€3,572
new in 2025: €3,572
- Accrued charges and deferred income +€3,490
up €3,490 (+9,816%), from €36 to €3,525
- Profit (loss) carried forward -€1,819
down €1,819 (-4.8%), from €38,115 to €36,297
- Other operating charges -€15,575
down €15,575 (-95.5%), from €16,315 to €740
- Gross operating margin -€1,286
down €1,286 (-9.4%), from €13,622 to €12,336
- Depreciation +€1,220
up €1,220 (+16.7%), from €7,297 to €8,517
- Taxes -€810
down €810 (-47.4%), from €1,707 to €897
- Financial income -€275
down €275 (-96.3%), from €286 to €11
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 | €61,704 | €104,898 | +€43,194 | +70.0% |
| Fixed assets | 21/28 | €22,046 | €14,729 | -€7,317 | -33.2% |
| Tangible fixed assets | 22/27 | €22,046 | €14,729 | -€7,317 | -33.2% |
| Plant, machinery and equipment | 23 | €5,222 | €3,835 | -€1,386 | -26.5% |
| Furniture and vehicles | 24 | €6,121 | €3,758 | -€2,363 | -38.6% |
| Other tangible fixed assets | 26 | €10,704 | €7,136 | -€3,568 | -33.3% |
| Current assets | 29/58 | €39,658 | €90,169 | +€50,511 | +127% |
| Amounts receivable within one year | 40/41 | €32,820 | €62,148 | +€29,328 | +89.4% |
| Trade receivables | 40 | €2,014 | €37,395 | +€35,381 | +1,757% |
| Other amounts receivable | 41 | €30,807 | €24,753 | -€6,054 | -19.7% |
| Cash at bank and in hand | 54/58 | €5,230 | €26,018 | +€20,788 | +397% |
| Deferred charges and accrued income | 490/1 | €1,607 | €2,003 | +€395 | +24.6% |
| Total equity and liabilities | 10/49 | €61,704 | €104,898 | +€43,194 | +70.0% |
| Equity | 10/15 | €56,715 | €54,897 | -€1,819 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,115 | €36,297 | -€1,819 | -4.8% |
| Amounts payable | 17/49 | €4,989 | €50,001 | +€45,012 | +902% |
| Amounts payable within one year | 42/48 | €4,953 | €46,476 | +€41,523 | +838% |
| Trade debts | 44 | €4,949 | €34,953 | +€30,004 | +606% |
| Suppliers | 440/4 | €4,949 | €34,953 | +€30,004 | +606% |
| Taxes, remuneration and social security | 45 | €4 | €7,951 | +€7,947 | +192,413% |
| Taxes | 450/3 | €4 | €6,551 | +€6,547 | +158,514% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | - | €3,572 | +€3,572 | |
| Accrued charges and deferred income | 492/3 | €36 | €3,525 | +€3,490 | +9,816% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,297 | €8,517 | +€1,220 | +16.7% |
| Other operating charges | 640/8 | €16,315 | €740 | -€15,575 | -95.5% |
| Gross operating margin | 9900 | €13,622 | €12,336 | -€1,286 | -9.4% |
| Operating profit (loss) | 9901 | -€9,990 | €3,079 | +€13,069 | |
| Financial income | 75/76B | €286 | €11 | -€275 | -96.3% |
| Recurring financial income | 75 | €286 | €11 | -€275 | -96.3% |
| Financial charges | 65/66B | €455 | €439 | -€16 | -3.5% |
| Recurring financial charges | 65 | €455 | €439 | -€16 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,159 | €2,651 | +€12,810 | |
| Income taxes | 67/77 | €1,707 | €897 | -€810 | -47.4% |
| Profit (loss) for the period | 9904 | -€11,866 | €1,753 | +€13,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,866 | €1,753 | +€13,619 |
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 13 October 2026 via checked.be.