CINEMAS NOVA: 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.
CINEMAS NOVA
Largest movements
- Receivables within one year +€19,251
new in 2024: €19,251
- Short-term financial debts +€18,690
up €18,690 (+22.4%), from €83,309 to €101,998
- Trade debts +€6,364
up €6,364 (+5.9%), from €107,446 to €113,810
- Profit (loss) carried forward -€4,306
down €4,306 (-38.6%), from -€11,150 to -€15,455
- Gross operating margin -€82,352
down €82,352 (-80.7%), from €102,049 to €19,697
- Financial charges -€7,782
down €7,782 (-28.3%), from €27,527 to €19,744
- Depreciation -€5,437
down €5,437 (-84.8%), from €6,411 to €974
- Other operating charges +€1,615
up €1,615 (+102%), from €1,586 to €3,201
- Taxes -€1,264
down €1,264 (-93.8%), from €1,348 to €83
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,555 | €316,832 | +€18,277 | +6.1% |
| Fixed assets | 21/28 | €118,676 | €117,702 | -€974 | -0.8% |
| Tangible fixed assets | 22/27 | €118,676 | €117,702 | -€974 | -0.8% |
| Land and buildings | 22 | €118,676 | €117,702 | -€974 | -0.8% |
| Current assets | 29/58 | €179,880 | €199,131 | +€19,251 | +10.7% |
| Stocks and contracts in progress | 3 | €179,880 | €179,880 | = | 0.0% |
| Stocks | 30/36 | €179,880 | €179,880 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €19,251 | +€19,251 | |
| Other amounts receivable | 41 | - | €19,251 | +€19,251 | |
| Total equity and liabilities | 10/49 | €298,555 | €316,832 | +€18,277 | +6.1% |
| Equity | 10/15 | €77,156 | €72,850 | -€4,306 | -5.6% |
| 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% |
| Revaluation surpluses | 12 | €24,570 | €24,570 | = | 0.0% |
| Reserves | 13 | €1,735 | €1,735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,735 | €1,735 | = | 0.0% |
| Legal reserve | 130 | €1,735 | €1,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,150 | -€15,455 | -€4,306 | -38.6% |
| Amounts payable | 17/49 | €221,399 | €243,982 | +€22,583 | +10.2% |
| Amounts payable after more than one year | 17 | €14,092 | €14,092 | = | 0.0% |
| Financial debts | 170/4 | €14,092 | €14,092 | = | 0.0% |
| Amounts payable within one year | 42/48 | €207,307 | €229,890 | +€22,583 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €7,590 | €5,131 | -€2,460 | -32.4% |
| Financial debts | 43 | €83,309 | €101,998 | +€18,690 | +22.4% |
| Credit institutions | 430/8 | €83,309 | €101,998 | +€18,690 | +22.4% |
| Trade debts | 44 | €107,446 | €113,810 | +€6,364 | +5.9% |
| Suppliers | 440/4 | €107,446 | €113,810 | +€6,364 | +5.9% |
| Taxes, remuneration and social security | 45 | €1,442 | €1,431 | -€11 | -0.8% |
| Taxes | 450/3 | €1,442 | €1,431 | -€11 | -0.8% |
| Other amounts payable | 47/48 | €7,520 | €7,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,411 | €974 | -€5,437 | -84.8% |
| Other operating charges | 640/8 | €1,586 | €3,201 | +€1,615 | +102% |
| Gross operating margin | 9900 | €102,049 | €19,697 | -€82,352 | -80.7% |
| Operating profit (loss) | 9901 | €94,053 | €15,522 | -€78,530 | -83.5% |
| Financial charges | 65/66B | €27,527 | €19,744 | -€7,782 | -28.3% |
| Recurring financial charges | 65 | €27,527 | €19,744 | -€7,782 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €66,526 | -€4,222 | -€70,748 | |
| Income taxes | 67/77 | €1,348 | €83 | -€1,264 | -93.8% |
| Profit (loss) for the period | 9904 | €65,178 | -€4,306 | -€69,484 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,178 | -€4,306 | -€69,484 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.