CINEMA DIRECT: 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.
CINEMA DIRECT
Largest movements
- Cash -€2,547
down €2,547 (-60.4%), from €4,219 to €1,672
mainly Net result for the year (-€15,343) and Trade debts (-€2,989)
- Receivables within one year -€1,420
no longer reported in 2025 (was €1,420)
of which Other amounts receivable: -€978
- Tangible fixed assets -€666
down €666 (-50.0%), from €1,333 to €666
- Profit (loss) carried forward -€15,343
down €15,343 (-1.8%), from -€865,078 to -€880,421
- Other debts +€13,700
up €13,700 (+38.1%), from €36,004 to €49,704
- Trade debts -€2,989
no longer reported in 2025 (was €2,989)
- Gross operating margin +€2,380
up €2,380 (+14.4%), from -€16,549 to -€14,169
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,972 | €2,339 | -€4,633 | -66.5% |
| Fixed assets | 21/28 | €1,333 | €666 | -€666 | -50.0% |
| Tangible fixed assets | 22/27 | €1,333 | €666 | -€666 | -50.0% |
| Plant, machinery and equipment | 23 | €1,333 | €666 | -€666 | -50.0% |
| Current assets | 29/58 | €5,639 | €1,672 | -€3,967 | -70.3% |
| Amounts receivable within one year | 40/41 | €1,420 | - | -€1,420 | |
| Trade receivables | 40 | €441 | - | -€441 | |
| Other amounts receivable | 41 | €978 | - | -€978 | |
| Cash at bank and in hand | 54/58 | €4,219 | €1,672 | -€2,547 | -60.4% |
| Total equity and liabilities | 10/49 | €6,972 | €2,339 | -€4,633 | -66.5% |
| Equity | 10/15 | -€857,021 | -€872,365 | -€15,343 | -1.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Outside capital | 11 | €6,197 | €6,197 | = | 0.0% |
| Other | 1109/19 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€865,078 | -€880,421 | -€15,343 | -1.8% |
| Amounts payable | 17/49 | €863,993 | €874,704 | +€10,710 | +1.2% |
| Amounts payable after more than one year | 17 | €825,000 | €825,000 | = | 0.0% |
| Other amounts payable | 178/9 | €825,000 | €825,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,993 | €49,704 | +€10,710 | +27.5% |
| Trade debts | 44 | €2,989 | - | -€2,989 | |
| Suppliers | 440/4 | €2,989 | - | -€2,989 | |
| Other amounts payable | 47/48 | €36,004 | €49,704 | +€13,700 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €666 | = | 0.0% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | -€16,549 | -€14,169 | +€2,380 | +14.4% |
| Operating profit (loss) | 9901 | -€17,987 | -€15,235 | +€2,752 | +15.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €63 | €109 | +€46 | +73.8% |
| Recurring financial charges | 65 | €63 | €109 | +€46 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,049 | -€15,343 | +€2,706 | +15.0% |
| Profit (loss) for the period | 9904 | -€18,049 | -€15,343 | +€2,706 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,049 | -€15,343 | +€2,706 | +15.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.