CINEMASS: 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.
CINEMASS
Largest movements
- Receivables within one year +€114,246
up €114,246 (+97.2%), from €117,514 to €231,760
of which Trade receivables: +€72,491
- Cash -€29,089
down €29,089 (-40.6%), from €71,595 to €42,506
mainly Receivables within one year (-€114,246) and Stocks and contracts (-€11,139)
- Tangible fixed assets -€19,916
down €19,916 (-48.0%), from €41,532 to €21,616
of which Furniture and vehicles: -€19,408
- Stocks and contracts +€11,139
up €11,139 (+77.6%), from €14,356 to €25,496
- Reserves +€44,032
up €44,032 (+25.6%), from €171,704 to €215,737
of which Distributable reserves: +€44,032
- Trade debts +€23,763
up €23,763 (+49.2%), from €48,280 to €72,043
- Advances received +€8,423
new in 2025: €8,423
- Short-term financial debts +€8,377
new in 2025: €8,377
- Tax, wage and social debts -€5,841
down €5,841 (-21.1%), from €27,694 to €21,853
of which Taxes: -€8,341
- Gross operating margin +€36,981
up €36,981 (+92.9%), from €39,793 to €76,774
- Taxes +€9,364
up €9,364 (+93.2%), from €10,051 to €19,415
- Financial income +€2,799
up €2,799 (+70.4%), from €3,976 to €6,775
- Other operating charges +€862
up €862 (+128%), from €672 to €1,534
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 | €253,878 | €332,633 | +€78,755 | +31.0% |
| Fixed assets | 21/28 | €41,532 | €21,616 | -€19,916 | -48.0% |
| Tangible fixed assets | 22/27 | €41,532 | €21,616 | -€19,916 | -48.0% |
| Plant, machinery and equipment | 23 | €507 | - | -€507 | |
| Furniture and vehicles | 24 | €41,025 | €21,616 | -€19,408 | -47.3% |
| Current assets | 29/58 | €212,346 | €311,017 | +€98,671 | +46.5% |
| Stocks and contracts in progress | 3 | €14,356 | €25,496 | +€11,139 | +77.6% |
| Stocks | 30/36 | €14,356 | €25,496 | +€11,139 | +77.6% |
| Amounts receivable within one year | 40/41 | €117,514 | €231,760 | +€114,246 | +97.2% |
| Trade receivables | 40 | €30,114 | €102,605 | +€72,491 | +241% |
| Other amounts receivable | 41 | €87,400 | €129,155 | +€41,755 | +47.8% |
| Current investments | 50/53 | €16 | €16 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,595 | €42,506 | -€29,089 | -40.6% |
| Deferred charges and accrued income | 490/1 | €8,866 | €11,239 | +€2,374 | +26.8% |
| Total equity and liabilities | 10/49 | €253,878 | €332,633 | +€78,755 | +31.0% |
| Equity | 10/15 | €177,904 | €221,937 | +€44,032 | +24.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €171,704 | €215,737 | +€44,032 | +25.6% |
| Tax-exempt reserves | 132 | €11,732 | €11,732 | = | 0.0% |
| Distributable reserves | 133 | €159,972 | €204,005 | +€44,032 | +27.5% |
| Amounts payable | 17/49 | €75,974 | €110,696 | +€34,723 | +45.7% |
| Amounts payable within one year | 42/48 | €75,974 | €110,696 | +€34,723 | +45.7% |
| Financial debts | 43 | - | €8,377 | +€8,377 | |
| Credit institutions | 430/8 | - | €8,377 | +€8,377 | |
| Trade debts | 44 | €48,280 | €72,043 | +€23,763 | +49.2% |
| Suppliers | 440/4 | €48,280 | €72,043 | +€23,763 | +49.2% |
| Advances received on contracts in progress | 46 | - | €8,423 | +€8,423 | |
| Taxes, remuneration and social security | 45 | €27,694 | €21,853 | -€5,841 | -21.1% |
| Taxes | 450/3 | €27,694 | €19,353 | -€8,341 | -30.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | €3,192 | - | -€3,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,732 | €8,149 | +€417 | +5.4% |
| Other operating charges | 640/8 | €672 | €1,534 | +€862 | +128% |
| Non-recurring operating charges | 66A | - | €4,626 | +€4,626 | |
| Gross operating margin | 9900 | €39,793 | €76,774 | +€36,981 | +92.9% |
| Operating profit (loss) | 9901 | €31,389 | €62,466 | +€31,076 | +99.0% |
| Financial income | 75/76B | €3,976 | €6,775 | +€2,799 | +70.4% |
| Recurring financial income | 75 | €3,976 | €6,775 | +€2,799 | +70.4% |
| Financial charges | 65/66B | €5,348 | €5,793 | +€444 | +8.3% |
| Recurring financial charges | 65 | €5,348 | €5,793 | +€444 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €30,017 | €63,448 | +€33,431 | +111% |
| Income taxes | 67/77 | €10,051 | €19,415 | +€9,364 | +93.2% |
| Profit (loss) for the period | 9904 | €19,966 | €44,032 | +€24,066 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €19,966 | €44,032 | +€24,066 | +121% |
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 17 October 2026 via checked.be.