Cinegasten: 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.
Cinegasten
Largest movements
- Receivables within one year +€60,893
up €60,893 (+817%), from €7,454 to €68,347
of which Trade receivables: +€63,599
- Cash -€44,495
down €44,495 (-73.0%), from €60,921 to €16,426
mainly Receivables within one year (-€60,893) and Investment in fixed assets (net) (-€9,400)
- Tangible fixed assets -€4,988
down €4,988 (-16.2%), from €30,727 to €25,739
of which Plant, machinery and equipment: -€3,042
- Other debts +€10,675
up €10,675 (+2,857%), from €374 to €11,048
- Trade debts -€5,311
down €5,311 (-14.6%), from €36,474 to €31,162
- Tax, wage and social debts +€3,201
up €3,201 (+58.6%), from €5,463 to €8,664
- Reserves +€2,264
up €2,264 (+4.4%), from €51,724 to €53,988
- Gross operating margin -€15,238
down €15,238 (-44.0%), from €34,641 to €19,402
- Depreciation -€5,099
down €5,099 (-26.2%), from €19,486 to €14,387
- Taxes -€4,425
down €4,425 (-81.0%), from €5,463 to €1,038
- Financial charges +€1,138
up €1,138 (+293%), from €388 to €1,527
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 | €101,034 | €111,861 | +€10,828 | +10.7% |
| Fixed assets | 21/28 | €30,727 | €25,739 | -€4,988 | -16.2% |
| Tangible fixed assets | 22/27 | €30,727 | €25,739 | -€4,988 | -16.2% |
| Plant, machinery and equipment | 23 | €26,650 | €23,608 | -€3,042 | -11.4% |
| Furniture and vehicles | 24 | €4,077 | €2,131 | -€1,946 | -47.7% |
| Current assets | 29/58 | €70,307 | €86,122 | +€15,816 | +22.5% |
| Amounts receivable within one year | 40/41 | €7,454 | €68,347 | +€60,893 | +817% |
| Trade receivables | 40 | €4,747 | €68,347 | +€63,599 | +1,340% |
| Other amounts receivable | 41 | €2,707 | - | -€2,707 | |
| Cash at bank and in hand | 54/58 | €60,921 | €16,426 | -€44,495 | -73.0% |
| Deferred charges and accrued income | 490/1 | €1,932 | €1,350 | -€582 | -30.1% |
| Total equity and liabilities | 10/49 | €101,034 | €111,861 | +€10,828 | +10.7% |
| Equity | 10/15 | €58,724 | €60,988 | +€2,264 | +3.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €51,724 | €53,988 | +€2,264 | +4.4% |
| Distributable reserves | 133 | €51,724 | €53,988 | +€2,264 | +4.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,310 | €50,874 | +€8,564 | +20.2% |
| Amounts payable within one year | 42/48 | €42,310 | €50,874 | +€8,564 | +20.2% |
| Trade debts | 44 | €36,474 | €31,162 | -€5,311 | -14.6% |
| Suppliers | 440/4 | €36,474 | €31,162 | -€5,311 | -14.6% |
| Taxes, remuneration and social security | 45 | €5,463 | €8,664 | +€3,201 | +58.6% |
| Taxes | 450/3 | €5,463 | €8,664 | +€3,201 | +58.6% |
| Other amounts payable | 47/48 | €374 | €11,048 | +€10,675 | +2,857% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,486 | €14,387 | -€5,099 | -26.2% |
| Other operating charges | 640/8 | €0 | €186 | +€186 | |
| Gross operating margin | 9900 | €34,641 | €19,402 | -€15,238 | -44.0% |
| Operating profit (loss) | 9901 | €15,154 | €4,829 | -€10,325 | -68.1% |
| Financial charges | 65/66B | €388 | €1,527 | +€1,138 | +293% |
| Recurring financial charges | 65 | €388 | €1,527 | +€1,138 | +293% |
| Profit (loss) for the period before taxes | 9903 | €14,766 | €3,302 | -€11,464 | -77.6% |
| Income taxes | 67/77 | €5,463 | €1,038 | -€4,425 | -81.0% |
| Profit (loss) for the period | 9904 | €9,303 | €2,264 | -€7,039 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,303 | €2,264 | -€7,039 | -75.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.