Cinema Rubens: 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.
Cinema Rubens
Largest movements
- Tangible fixed assets -€24,027
down €24,027 (-17.6%), from €136,267 to €112,239
of which Land and buildings: -€17,636
- Receivables within one year -€12,235
down €12,235 (-79.1%), from €15,476 to €3,241
of which Other amounts receivable: -€13,778
- Receivables after one year +€6,025
up €6,025 (+250%), from €2,411 to €8,436
- Cash -€5,684
down €5,684 (-67.2%), from €8,456 to €2,772
mainly Debts after one year (-€22,385) and Current portion of long-term debt (-€7,475)
- Debts after one year -€22,385
down €22,385 (-33.2%), from €67,399 to €45,014
- Current portion of long-term debt -€7,475
down €7,475 (-25.0%), from €29,859 to €22,385
- Tax, wage and social debts -€2,678
down €2,678 (-22.1%), from €12,107 to €9,430
of which Taxes: -€2,191
- Trade debts -€2,194
down €2,194 (-10.6%), from €20,699 to €18,505
- Other operating charges +€11,619
up €11,619 (+499%), from €2,329 to €13,948
- Gross operating margin +€3,606
up €3,606 (+5.2%), from €69,864 to €73,470
- Financial charges -€1,956
down €1,956 (-24.1%), from €8,124 to €6,168
- Staff costs +€1,455
up €1,455 (+5.1%), from €28,750 to €30,205
- Depreciation -€1,021
down €1,021 (-4.1%), from €25,048 to €24,027
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 | €164,467 | €128,743 | -€35,724 | -21.7% |
| Fixed assets | 21/28 | €136,267 | €112,239 | -€24,027 | -17.6% |
| Tangible fixed assets | 22/27 | €136,267 | €112,239 | -€24,027 | -17.6% |
| Land and buildings | 22 | €92,104 | €74,469 | -€17,636 | -19.1% |
| Plant, machinery and equipment | 23 | €986 | €601 | -€385 | -39.0% |
| Furniture and vehicles | 24 | €43,177 | €37,170 | -€6,007 | -13.9% |
| Current assets | 29/58 | €28,200 | €16,504 | -€11,697 | -41.5% |
| Amounts receivable after more than one year | 29 | €2,411 | €8,436 | +€6,025 | +250% |
| Other amounts receivable | 291 | €2,411 | €8,436 | +€6,025 | +250% |
| Stocks and contracts in progress | 3 | €1,228 | €1,698 | +€470 | +38.2% |
| Stocks | 30/36 | €1,228 | €1,698 | +€470 | +38.2% |
| Amounts receivable within one year | 40/41 | €15,476 | €3,241 | -€12,235 | -79.1% |
| Trade receivables | 40 | €1,699 | €3,241 | +€1,542 | +90.8% |
| Other amounts receivable | 41 | €13,778 | - | -€13,778 | |
| Cash at bank and in hand | 54/58 | €8,456 | €2,772 | -€5,684 | -67.2% |
| Deferred charges and accrued income | 490/1 | €628 | €357 | -€272 | -43.2% |
| Total equity and liabilities | 10/49 | €164,467 | €128,743 | -€35,724 | -21.7% |
| Equity | 10/15 | €34,404 | €33,410 | -€993 | -2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,596 | -€28,590 | -€993 | -3.6% |
| Amounts payable | 17/49 | €130,064 | €95,333 | -€34,731 | -26.7% |
| Amounts payable after more than one year | 17 | €67,399 | €45,014 | -€22,385 | -33.2% |
| Financial debts | 170/4 | €67,399 | €45,014 | -€22,385 | -33.2% |
| Amounts payable within one year | 42/48 | €62,665 | €50,319 | -€12,346 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €29,859 | €22,385 | -€7,475 | -25.0% |
| Trade debts | 44 | €20,699 | €18,505 | -€2,194 | -10.6% |
| Suppliers | 440/4 | €20,699 | €18,505 | -€2,194 | -10.6% |
| Taxes, remuneration and social security | 45 | €12,107 | €9,430 | -€2,678 | -22.1% |
| Taxes | 450/3 | €4,219 | €2,028 | -€2,191 | -51.9% |
| Remuneration and social security | 454/9 | €7,888 | €7,402 | -€486 | -6.2% |
| Remuneration, social security and pensions | 62 | €28,750 | €30,205 | +€1,455 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,048 | €24,027 | -€1,021 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,329 | €13,948 | +€11,619 | +499% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €69,864 | €73,470 | +€3,606 | +5.2% |
| Operating profit (loss) | 9901 | €13,737 | €5,290 | -€8,448 | -61.5% |
| Financial income | 75/76B | €202 | €222 | +€20 | +9.9% |
| Recurring financial income | 75 | €202 | €222 | +€20 | +9.9% |
| Financial charges | 65/66B | €8,124 | €6,168 | -€1,956 | -24.1% |
| Recurring financial charges | 65 | €8,124 | €6,168 | -€1,956 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €5,815 | -€657 | -€6,472 | |
| Income taxes | 67/77 | €331 | €337 | +€6 | +1.9% |
| Profit (loss) for the period | 9904 | €5,485 | -€993 | -€6,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,485 | -€993 | -€6,478 |
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 31 October 2026 via checked.be.