CINEREGIE: 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.
CINEREGIE
Largest movements
- Receivables within one year -€22,874
down €22,874 (-62.3%), from €36,729 to €13,855
of which Other amounts receivable: -€12,529
- Tangible fixed assets -€9,995
no longer reported in 2025 (was €9,995)
- Profit (loss) carried forward -€34,903
down €34,903 (-41.7%), from -€83,613 to -€118,517
- Other debts -€15,840
down €15,840 (-28.2%), from €56,095 to €40,255
- Tax, wage and social debts +€13,546
new in 2025: €13,546
- Trade debts +€4,029
up €4,029 (+42.1%), from €9,571 to €13,599
- Other operating charges +€26,298
up €26,298 (+4,159%), from €632 to €26,931
- Depreciation -€8,000
no longer reported in 2025 (was €8,000)
- Gross operating margin +€5,685
up €5,685, from -€3,324 to €2,362
- Financial charges -€286
down €286 (-45.7%), from €625 to €339
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 | €46,966 | €13,855 | -€33,111 | -70.5% |
| Fixed assets | 21/28 | €9,995 | - | -€9,995 | |
| Tangible fixed assets | 22/27 | €9,995 | - | -€9,995 | |
| Plant, machinery and equipment | 23 | €9,995 | - | -€9,995 | |
| Current assets | 29/58 | €36,971 | €13,855 | -€23,116 | -62.5% |
| Amounts receivable within one year | 40/41 | €36,729 | €13,855 | -€22,874 | -62.3% |
| Trade receivables | 40 | €10,345 | - | -€10,345 | |
| Other amounts receivable | 41 | €26,384 | €13,855 | -€12,529 | -47.5% |
| Cash at bank and in hand | 54/58 | €242 | - | -€242 | |
| Total equity and liabilities | 10/49 | €46,966 | €13,855 | -€33,111 | -70.5% |
| Equity | 10/15 | -€18,700 | -€53,603 | -€34,903 | -187% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,414 | €3,414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,414 | €3,414 | = | 0.0% |
| Legal reserve | 130 | €3,414 | €3,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,613 | -€118,517 | -€34,903 | -41.7% |
| Amounts payable | 17/49 | €65,665 | €67,458 | +€1,792 | +2.7% |
| Amounts payable within one year | 42/48 | €65,665 | €67,458 | +€1,792 | +2.7% |
| Financial debts | 43 | - | €57 | +€57 | |
| Credit institutions | 430/8 | - | €57 | +€57 | |
| Trade debts | 44 | €9,571 | €13,599 | +€4,029 | +42.1% |
| Suppliers | 440/4 | €9,571 | €13,599 | +€4,029 | +42.1% |
| Taxes, remuneration and social security | 45 | - | €13,546 | +€13,546 | |
| Taxes | 450/3 | - | €13,546 | +€13,546 | |
| Other amounts payable | 47/48 | €56,095 | €40,255 | -€15,840 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | - | -€8,000 | |
| Other operating charges | 640/8 | €632 | €26,931 | +€26,298 | +4,159% |
| Non-recurring operating charges | 66A | - | €9,995 | +€9,995 | |
| Gross operating margin | 9900 | -€3,324 | €2,362 | +€5,685 | |
| Operating profit (loss) | 9901 | -€11,956 | -€34,564 | -€22,608 | -189% |
| Financial charges | 65/66B | €625 | €339 | -€286 | -45.7% |
| Recurring financial charges | 65 | €625 | €339 | -€286 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,581 | -€34,903 | -€22,322 | -177% |
| Profit (loss) for the period | 9904 | -€12,581 | -€34,903 | -€22,322 | -177% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,581 | -€34,903 | -€22,322 | -177% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.