CINESOUND: 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.
CINESOUND
Largest movements
- Tangible fixed assets +€40,777
up €40,777 (+16990.3%), from €240 to €41,017
of which Furniture and vehicles: +€40,777
- Cash -€23,123
down €23,123 (-15.0%), from €154,594 to €131,471
mainly Other debts (-€55,290) and Investment in fixed assets (net) (-€46,026)
- Receivables within one year +€1,800
up €1,800, from €0 to €1,800
of which Trade receivables: +€1,800
- Profit (loss) carried forward +€77,759
up €77,759, from €0 to €77,759
- Other debts -€55,290
down €55,290 (-64.8%), from €85,290 to €30,000
- Contributions -€19,900
down €19,900 (-99.5%), from €20,000 to €100
- Trade debts +€18,146
up €18,146 (+1361.9%), from €1,332 to €19,478
- Reserves -€2,000
down €2,000 (-100.0%), from €2,000 to €0
- Gross operating margin +€23,007
up €23,007 (+27.7%), from €83,096 to €106,103
- Taxes +€5,048
up €5,048 (+28.9%), from €17,486 to €22,534
- Depreciation +€3,629
up €3,629 (+224.0%), from €1,620 to €5,249
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,675 | €175,486 | +€18,811 | +12.0% |
| Fixed assets | 21/28 | €1,300 | €42,077 | +€40,777 | +3136.7% |
| Tangible fixed assets | 22/27 | €240 | €41,017 | +€40,777 | +16990.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €240 | €41,017 | +€40,777 | +16990.3% |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €155,375 | €133,409 | -€21,966 | -14.1% |
| Amounts receivable within one year | 40/41 | €0 | €1,800 | +€1,800 | |
| Trade receivables | 40 | €0 | €1,800 | +€1,800 | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €154,594 | €131,471 | -€23,123 | -15.0% |
| Deferred charges and accrued income | 490/1 | €781 | €138 | -€643 | -82.3% |
| Total equity and liabilities | 10/49 | €156,675 | €175,486 | +€18,811 | +12.0% |
| Equity | 10/15 | €22,000 | €77,859 | +€55,859 | +253.9% |
| Contributions | 10/11 | €20,000 | €100 | -€19,900 | -99.5% |
| Reserves | 13 | €2,000 | €0 | -€2,000 | -100.0% |
| Distributable reserves | 133 | €2,000 | €0 | -€2,000 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €77,759 | +€77,759 | |
| Amounts payable | 17/49 | €134,675 | €97,627 | -€37,048 | -27.5% |
| Amounts payable within one year | 42/48 | €134,675 | €97,627 | -€37,048 | -27.5% |
| Trade debts | 44 | €1,332 | €19,478 | +€18,146 | +1361.9% |
| Suppliers | 440/4 | €1,332 | €19,478 | +€18,146 | +1361.9% |
| Taxes, remuneration and social security | 45 | €48,053 | €48,149 | +€95 | +0.2% |
| Taxes | 450/3 | €44,837 | €46,949 | +€2,112 | +4.7% |
| Remuneration and social security | 454/9 | €3,217 | €1,200 | -€2,017 | -62.7% |
| Other amounts payable | 47/48 | €85,290 | €30,000 | -€55,290 | -64.8% |
| Remuneration, social security and pensions | 62 | - | €45 | +€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,620 | €5,249 | +€3,629 | +224.0% |
| Other operating charges | 640/8 | €501 | €1,035 | +€534 | +106.6% |
| Gross operating margin | 9900 | €83,096 | €106,103 | +€23,007 | +27.7% |
| Operating profit (loss) | 9901 | €80,975 | €99,774 | +€18,799 | +23.2% |
| Financial income | 75/76B | - | €502 | +€502 | |
| Recurring financial income | 75 | - | €502 | +€502 | |
| Financial charges | 65/66B | €166 | -€16 | -€182 | |
| Recurring financial charges | 65 | €166 | -€16 | -€182 | |
| Profit (loss) for the period before taxes | 9903 | €80,809 | €100,293 | +€19,484 | +24.1% |
| Income taxes | 67/77 | €17,486 | €22,534 | +€5,048 | +28.9% |
| Profit (loss) for the period | 9904 | €63,323 | €77,759 | +€14,436 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,323 | €77,759 | +€14,436 | +22.8% |
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 8 October 2026 via checked.be.