CINEMATECHNICS: 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.
CINEMATECHNICS
Largest movements
- Cash -€91,406
down €91,406 (-39.4%), from €231,796 to €140,390
mainly Receivables within one year (-€91,032) and Trade debts (-€61,807)
- Receivables within one year +€91,032
up €91,032 (+73.7%), from €123,599 to €214,631
of which Trade receivables: +€92,042
- Tangible fixed assets +€5,489
new in 2025: €5,489
- Reserves +€131,202
up €131,202 (+134%), from €97,850 to €229,052
of which Distributable reserves: +€131,352
- Profit (loss) carried forward -€80,336
down €80,336 (-100%), from €80,336 to €0
- Trade debts -€61,807
down €61,807 (-59.7%), from €103,562 to €41,754
- Tax, wage and social debts +€31,056
up €31,056 (+54.3%), from €57,147 to €88,203
of which Taxes: +€31,056
- Current portion of long-term debt -€15,000
down €15,000 (-100%), from €15,000 to €0
- Gross operating margin +€5,700
up €5,700 (+8.5%), from €67,400 to €73,100
- Taxes +€1,490
up €1,490 (+7.6%), from €19,672 to €21,162
- Depreciation +€936
new in 2025: €936
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 | €355,395 | €360,510 | +€5,115 | +1.4% |
| Fixed assets | 21/28 | - | €5,489 | +€5,489 | |
| Tangible fixed assets | 22/27 | - | €5,489 | +€5,489 | |
| Plant, machinery and equipment | 23 | - | €5,489 | +€5,489 | |
| Current assets | 29/58 | €355,395 | €355,021 | -€374 | -0.1% |
| Amounts receivable within one year | 40/41 | €123,599 | €214,631 | +€91,032 | +73.7% |
| Trade receivables | 40 | €60,821 | €152,863 | +€92,042 | +151% |
| Other amounts receivable | 41 | €62,778 | €61,768 | -€1,010 | -1.6% |
| Cash at bank and in hand | 54/58 | €231,796 | €140,390 | -€91,406 | -39.4% |
| Total equity and liabilities | 10/49 | €355,395 | €360,510 | +€5,115 | +1.4% |
| Equity | 10/15 | €179,686 | €230,552 | +€50,866 | +28.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €97,850 | €229,052 | +€131,202 | +134% |
| Non-distributable reserves | 130/1 | €150 | €0 | -€150 | -100% |
| Reserves not available under the articles | 1311 | €150 | €0 | -€150 | -100% |
| Distributable reserves | 133 | €97,700 | €229,052 | +€131,352 | +134% |
| Profit (loss) carried forward | 14 | €80,336 | €0 | -€80,336 | -100% |
| Amounts payable | 17/49 | €175,709 | €129,958 | -€45,752 | -26.0% |
| Amounts payable within one year | 42/48 | €175,709 | €129,958 | -€45,752 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €0 | -€15,000 | -100% |
| Trade debts | 44 | €103,562 | €41,754 | -€61,807 | -59.7% |
| Suppliers | 440/4 | €103,562 | €41,754 | -€61,807 | -59.7% |
| Taxes, remuneration and social security | 45 | €57,147 | €88,203 | +€31,056 | +54.3% |
| Taxes | 450/3 | €57,147 | €88,203 | +€31,056 | +54.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €936 | +€936 | |
| Other operating charges | 640/8 | €872 | €998 | +€126 | +14.5% |
| Gross operating margin | 9900 | €67,400 | €73,100 | +€5,700 | +8.5% |
| Operating profit (loss) | 9901 | €66,529 | €71,166 | +€4,637 | +7.0% |
| Financial income | 75/76B | €2,980 | €2,578 | -€402 | -13.5% |
| Recurring financial income | 75 | €2,980 | €2,578 | -€402 | -13.5% |
| Financial charges | 65/66B | €2,128 | €1,715 | -€413 | -19.4% |
| Recurring financial charges | 65 | €2,128 | €1,715 | -€413 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €67,381 | €72,028 | +€4,648 | +6.9% |
| Income taxes | 67/77 | €19,672 | €21,162 | +€1,490 | +7.6% |
| Profit (loss) for the period | 9904 | €47,708 | €50,866 | +€3,158 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,708 | €50,866 | +€3,158 | +6.6% |
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 20 October 2026 via checked.be.