CINI: 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.
CINI
Largest movements
- Cash +€3,750
up €3,750 (+31.4%), from €11,943 to €15,692
mainly Net result for the year (+€17,641) and Tax, wage and social debts (+€2,004)
- Receivables within one year -€442
down €442 (-10.4%), from €4,260 to €3,819
of which Trade receivables: -€303
- Profit (loss) carried forward +€17,641
up €17,641 (+55.3%), from -€31,889 to -€14,248
- Other debts -€14,697
down €14,697 (-100.0%), from €14,697 to €0
- Tax, wage and social debts +€2,004
new in 2025: €2,004
- Debts after one year -€1,641
down €1,641 (-19.5%), from €8,395 to €6,754
- Gross operating margin +€4,912
up €4,912 (+31.9%), from €15,390 to €20,302
- Taxes +€2,004
new in 2025: €2,004
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 | €16,203 | €19,511 | +€3,308 | +20.4% |
| Current assets | 29/58 | €16,203 | €19,511 | +€3,308 | +20.4% |
| Amounts receivable within one year | 40/41 | €4,260 | €3,819 | -€442 | -10.4% |
| Trade receivables | 40 | €4,122 | €3,819 | -€303 | -7.4% |
| Other amounts receivable | 41 | €139 | €0 | -€139 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,943 | €15,692 | +€3,750 | +31.4% |
| Total equity and liabilities | 10/49 | €16,203 | €19,511 | +€3,308 | +20.4% |
| Equity | 10/15 | -€6,889 | €10,752 | +€17,641 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,889 | -€14,248 | +€17,641 | +55.3% |
| Amounts payable | 17/49 | €23,092 | €8,759 | -€14,334 | -62.1% |
| Amounts payable after more than one year | 17 | €8,395 | €6,754 | -€1,641 | -19.5% |
| Financial debts | 170/4 | €8,395 | €6,754 | -€1,641 | -19.5% |
| Amounts payable within one year | 42/48 | €14,697 | €2,004 | -€12,692 | -86.4% |
| Trade debts | 44 | €0 | €0 | -€0 | -100.0% |
| Suppliers | 440/4 | €0 | €0 | -€0 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €2,004 | +€2,004 | |
| Taxes | 450/3 | - | €2,004 | +€2,004 | |
| Other amounts payable | 47/48 | €14,697 | €0 | -€14,697 | -100.0% |
| Other operating charges | 640/8 | €564 | €462 | -€102 | -18.1% |
| Gross operating margin | 9900 | €15,390 | €20,302 | +€4,912 | +31.9% |
| Operating profit (loss) | 9901 | €14,826 | €19,840 | +€5,015 | +33.8% |
| Financial charges | 65/66B | €56 | €195 | +€139 | +251.1% |
| Recurring financial charges | 65 | €56 | €195 | +€139 | +251.1% |
| Profit (loss) for the period before taxes | 9903 | €14,770 | €19,646 | +€4,875 | +33.0% |
| Income taxes | 67/77 | - | €2,004 | +€2,004 | |
| Profit (loss) for the period | 9904 | €14,770 | €17,641 | +€2,871 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,770 | €17,641 | +€2,871 | +19.4% |
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 28 September 2026 via checked.be.