CinemaNext: 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
CinemaNext
NACE 90.393, Specialised image, lighting and sound technical services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2.3m
2024 · €139,749-€2.5m
Equity
€2.8m
2024 · €5.2m-€2.3m
Cash
€41,307
2024 · €286,000-€244,693
Balance sheet total
€14.2m
2024 · €18.1m-€3.8m
Largest movements
Assets
- Receivables within one year -€1.7m
down €1.7m (-17.3%), from €10.1m to €8.3m
of which Other amounts receivable: -€1.0m
- Stocks and contracts -€889,013
down €889,013 (-92.0%), from €965,820 to €76,807
- Intangible fixed assets -€468,461
down €468,461 (-69.4%), from €674,958 to €206,497
- Receivables after one year -€441,941
down €441,941 (-26.8%), from €1.7m to €1.2m
of which Other amounts receivable: -€441,941
- Cash -€244,693
down €244,693 (-85.6%), from €286,000 to €41,307
mainly Trade debts (-€4.9m) and Net result for the year (-€2.3m)
Equity and liabilities
- Other debts +€5.6m
up €5.6m (+1020.2%), from €546,225 to €6.1m
- Trade debts -€4.9m
down €4.9m (-52.4%), from €9.4m to €4.5m
- Profit (loss) carried forward -€2.3m
down €2.3m, from €139,749 to -€2.2m
- Advances received -€1.8m
down €1.8m (-99.8%), from €1.8m to €3,480
- Debts after one year -€711,073
down €711,073 (-100.0%), from €711,073 to €0
Income statement
- Turnover -€7.5m
down €7.5m (-51.3%), from €14.7m to €7.1m
- Goods and materials -€5.5m
down €5.5m (-49.3%), from €11.1m to €5.7m
of which Purchases: -€6.8m
- Other operating income +€2.7m
up €2.7m (+176.9%), from €1.5m to €4.2m
- Write-downs -€1.9m
down €1.9m, from €803,234 to -€1.1m
- Financial income -€1.9m
down €1.9m (-81.6%), from €2.4m to €435,114
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
€139,749
Turnover
-€7.5m
Other operating income
+€2.7m
Goods and materials
+€5.5m
Services and other goods
+€230,826
Staff costs
+€453,320
Depreciation
-€53,158
Write-downs
+€1.9m
Provisions
-€244,200
Other operating charges
-€15,024
Other operating items
-€4.1m
Financial income
-€1.9m
Financial charges
+€681,959
Taxes
-€52,667
Result 2025
-€2.3m
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
+€444,051
Investment
+€22,329
Financing
-€711,073
Cash 2024
€286,000
From operations (derived)
+€444,051
Net result for the year
-€2.3m
Depreciation
+€477,450
Receivables after one year
+€441,941
Stocks and contracts
+€889,013
Receivables within one year
+€1.7m
Deferred charges and accrued income
+€12,383
Provisions
+€215,000
Trade debts
-€4.9m
Tax, wage and social debts
-€72,132
Advances received
-€1.8m
Other debts
+€5.6m
Accrued charges and deferred income
+€213,959
Investment (derived)
+€22,329
Investment in fixed assets (net)
+€22,329
Financing
-€711,073
Debts after one year
-€711,073
Cash 2025
€41,307
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,079,635 | €14,247,070 | -€3.8m | -21.2% |
| Fixed assets | 21/28 | €4,930,109 | €4,430,330 | -€499,779 | -10.1% |
| Intangible fixed assets | 21 | €674,958 | €206,497 | -€468,461 | -69.4% |
| Tangible fixed assets | 22/27 | €11,113 | €2,145 | -€8,968 | -80.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,350 | €0 | -€1,350 | -100.0% |
| Furniture and vehicles | 24 | €9,763 | €2,145 | -€7,618 | -78.0% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €4,244,038 | €4,221,688 | -€22,350 | -0.5% |
| Affiliated companies | 280/1 | €4,195,629 | €4,145,629 | -€50,000 | -1.2% |
| Participating interests | 280 | €4,195,629 | €4,145,629 | -€50,000 | -1.2% |
| Amounts receivable | 281 | €0 | €0 | = | |
| Other financial fixed assets | 284/8 | €48,409 | €76,059 | +€27,650 | +57.1% |
| Amounts receivable and cash guarantees | 285/8 | €48,409 | €76,059 | +€27,650 | +57.1% |
| Current assets | 29/58 | €13,149,526 | €9,816,740 | -€3.3m | -25.3% |
| Amounts receivable after more than one year | 29 | €1,651,463 | €1,209,522 | -€441,941 | -26.8% |
| Trade receivables | 290 | €1,026 | €1,026 | = | 0.0% |
| Other amounts receivable | 291 | €1,650,437 | €1,208,496 | -€441,941 | -26.8% |
| Stocks and contracts in progress | 3 | €965,820 | €76,807 | -€889,013 | -92.0% |
| Stocks | 30/36 | €965,820 | €76,807 | -€889,013 | -92.0% |
| Raw materials and consumables | 30/31 | €169,660 | - | -€169,660 | |
| Goods purchased for resale | 34 | €796,160 | €76,807 | -€719,353 | -90.4% |
| Amounts receivable within one year | 40/41 | €10,068,961 | €8,324,205 | -€1.7m | -17.3% |
| Trade receivables | 40 | €8,196,537 | €7,456,057 | -€740,480 | -9.0% |
| Other amounts receivable | 41 | €1,872,424 | €868,148 | -€1.0m | -53.6% |
| Current investments | 50/53 | €33,375 | €33,375 | = | 0.0% |
| Own shares | 50 | €33,375 | €33,375 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €286,000 | €41,307 | -€244,693 | -85.6% |
| Deferred charges and accrued income | 490/1 | €143,907 | €131,524 | -€12,383 | -8.6% |
| Total equity and liabilities | 10/49 | €18,079,635 | €14,247,070 | -€3.8m | -21.2% |
| Equity | 10/15 | €5,179,086 | €2,838,463 | -€2.3m | -45.2% |
| Contributions | 10/11 | €3,033,971 | €3,033,971 | = | 0.0% |
| Capital | 10 | €3,033,971 | €3,033,971 | = | 0.0% |
| Issued capital | 100 | €3,033,971 | €3,033,971 | = | 0.0% |
| Reserves | 13 | €2,005,366 | €2,005,366 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,540,366 | €1,540,366 | = | 0.0% |
| Legal reserve | 130 | €1,003,338 | €1,003,338 | = | 0.0% |
| Own shares acquired | 1312 | €33,375 | €33,375 | = | 0.0% |
| Other | 1319 | €503,653 | €503,653 | = | 0.0% |
| Distributable reserves | 133 | €465,000 | €465,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,749 | -€2,200,874 | -€2.3m | |
| Provisions and deferred taxes | 16 | €0 | €215,000 | +€215,000 | |
| Provisions for liabilities and charges | 160/5 | €0 | €215,000 | +€215,000 | |
| Pensions and similar obligations | 160 | - | €200,000 | +€200,000 | |
| Environmental obligations | 163 | - | €15,000 | +€15,000 | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €12,900,549 | €11,193,607 | -€1.7m | -13.2% |
| Amounts payable after more than one year | 17 | €711,073 | €0 | -€711,073 | -100.0% |
| Financial debts | 170/4 | €711,073 | €0 | -€711,073 | -100.0% |
| Other loans | 174 | €711,073 | €0 | -€711,073 | -100.0% |
| Amounts payable within one year | 42/48 | €12,128,019 | €10,918,191 | -€1.2m | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €9,412,231 | €4,476,934 | -€4.9m | -52.4% |
| Suppliers | 440/4 | €9,412,231 | €4,476,934 | -€4.9m | -52.4% |
| Advances received on contracts in progress | 46 | €1,778,378 | €3,480 | -€1.8m | -99.8% |
| Taxes, remuneration and social security | 45 | €391,185 | €319,053 | -€72,132 | -18.4% |
| Taxes | 450/3 | €14,826 | €58,041 | +€43,215 | +291.5% |
| Remuneration and social security | 454/9 | €376,359 | €261,012 | -€115,347 | -30.6% |
| Other amounts payable | 47/48 | €546,225 | €6,118,724 | +€5.6m | +1020.2% |
| Accrued charges and deferred income | 492/3 | €61,457 | €275,416 | +€213,959 | +348.1% |
| Operating income | 70/76A | €20,983,469 | €11,625,901 | -€9.4m | -44.6% |
| Turnover | 70 | €14,661,636 | €7,145,172 | -€7.5m | -51.3% |
| Own construction capitalised | 72 | €98,975 | - | -€98,975 | |
| Other operating income | 74 | €1,518,889 | €4,205,729 | +€2.7m | +176.9% |
| Non-recurring operating income | 76A | €4,703,969 | €275,000 | -€4.4m | -94.2% |
| Operating charges | 60/66A | €20,834,773 | €12,658,359 | -€8.2m | -39.2% |
| Goods for resale, raw materials and consumables | 60 | €11,142,188 | €5,652,064 | -€5.5m | -49.3% |
| Purchases | 600/8 | €10,289,175 | €3,444,646 | -€6.8m | -66.5% |
| Change in stocks: decrease (increase) | 609 | €853,013 | €2,207,418 | +€1.4m | +158.8% |
| Services and other goods | 61 | €4,353,690 | €4,122,864 | -€230,826 | -5.3% |
| Remuneration, social security and pensions | 62 | €3,673,914 | €3,220,594 | -€453,320 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424,292 | €477,450 | +€53,158 | +12.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €803,234 | -€1,125,705 | -€1.9m | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€29,200 | €215,000 | +€244,200 | |
| Other operating charges | 640/8 | €81,068 | €96,092 | +€15,024 | +18.5% |
| Non-recurring operating charges | 66A | €385,587 | €0 | -€385,587 | -100.0% |
| Operating profit (loss) | 9901 | €148,696 | -€1,032,458 | -€1.2m | |
| Financial income | 75/76B | €2,363,624 | €435,114 | -€1.9m | -81.6% |
| Recurring financial income | 75 | €2,363,624 | €435,114 | -€1.9m | -81.6% |
| Income from financial fixed assets | 750 | €734,910 | €293,857 | -€441,053 | -60.0% |
| Income from current assets | 751 | €1,490,983 | €61,507 | -€1.4m | -95.9% |
| Other financial income | 752/9 | €137,731 | €79,750 | -€57,981 | -42.1% |
| Financial charges | 65/66B | €2,368,124 | €1,686,165 | -€681,959 | -28.8% |
| Recurring financial charges | 65 | €458,394 | €1,636,165 | +€1.2m | +256.9% |
| Debt charges | 650 | €221,885 | €248,352 | +€26,467 | +11.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €116,550 | €0 | -€116,550 | -100.0% |
| Other financial charges | 652/9 | €119,959 | €1,387,813 | +€1.3m | +1056.9% |
| Non-recurring financial charges | 66B | €1,909,730 | €50,000 | -€1.9m | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €144,196 | -€2,283,509 | -€2.4m | |
| Income taxes | 67/77 | €4,447 | €57,114 | +€52,667 | +1184.3% |
| Taxes | 670/3 | €4,447 | €57,114 | +€52,667 | +1184.3% |
| Profit (loss) for the period | 9904 | €139,749 | -€2,340,623 | -€2.5m | |
| Profit (loss) for the period to be appropriated | 9905 | €139,749 | -€2,340,623 | -€2.5m |
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 5 October 2026 via checked.be.