CINKA: 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.
CINKA
Largest movements
- Tangible fixed assets -€13,662
down €13,662 (-4.8%), from €285,001 to €271,338
- Receivables within one year -€10,232
down €10,232 (-69.5%), from €14,732 to €4,500
- Profit (loss) carried forward -€14,458
down €14,458 (-12.7%), from -€113,616 to -€128,074
- Other debts -€8,468
down €8,468 (-2.2%), from €390,642 to €382,175
- Gross operating margin -€8,865
down €8,865 (-62.8%), from €14,121 to €5,256
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,727 | €277,389 | -€25,338 | -8.4% |
| Fixed assets | 21/28 | €285,001 | €271,338 | -€13,662 | -4.8% |
| Tangible fixed assets | 22/27 | €285,001 | €271,338 | -€13,662 | -4.8% |
| Land and buildings | 22 | €285,001 | €271,338 | -€13,662 | -4.8% |
| Current assets | 29/58 | €17,726 | €6,051 | -€11,676 | -65.9% |
| Amounts receivable within one year | 40/41 | €14,732 | €4,500 | -€10,232 | -69.5% |
| Other amounts receivable | 41 | €14,732 | €4,500 | -€10,232 | -69.5% |
| Cash at bank and in hand | 54/58 | €2,971 | €1,551 | -€1,420 | -47.8% |
| Deferred charges and accrued income | 490/1 | €24 | €0 | -€24 | -100.0% |
| Total equity and liabilities | 10/49 | €302,727 | €277,389 | -€25,338 | -8.4% |
| Equity | 10/15 | -€93,156 | -€107,614 | -€14,458 | -15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,616 | -€128,074 | -€14,458 | -12.7% |
| Amounts payable | 17/49 | €395,883 | €385,003 | -€10,880 | -2.7% |
| Amounts payable within one year | 42/48 | €394,358 | €384,253 | -€10,105 | -2.6% |
| Trade debts | 44 | €3,715 | €2,078 | -€1,637 | -44.1% |
| Suppliers | 440/4 | €3,715 | €2,078 | -€1,637 | -44.1% |
| Other amounts payable | 47/48 | €390,642 | €382,175 | -€8,468 | -2.2% |
| Accrued charges and deferred income | 492/3 | €1,525 | €750 | -€775 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,524 | €13,662 | +€138 | +1.0% |
| Other operating charges | 640/8 | €5,743 | €5,824 | +€81 | +1.4% |
| Gross operating margin | 9900 | €14,121 | €5,256 | -€8,865 | -62.8% |
| Operating profit (loss) | 9901 | -€5,146 | -€14,230 | -€9,084 | -176.5% |
| Financial charges | 65/66B | €204 | €228 | +€23 | +11.5% |
| Recurring financial charges | 65 | €204 | €228 | +€23 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,351 | -€14,458 | -€9,108 | -170.2% |
| Profit (loss) for the period | 9904 | -€5,351 | -€14,458 | -€9,108 | -170.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,351 | -€14,458 | -€9,108 | -170.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.