CINN&MODE: 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.
CINN&MODE
Largest movements
- Receivables within one year -€9,982
down €9,982 (-41.7%), from €23,914 to €13,933
of which Other amounts receivable: -€5,367
- Tangible fixed assets -€493
down €493 (-83.4%), from €591 to €98
of which Furniture and vehicles: -€370
- Cash -€453
down €453 (-5.7%), from €7,902 to €7,449
mainly Trade debts (-€11,023) and Net result for the year (-€9,755)
- Trade debts -€11,023
down €11,023 (-70.8%), from €15,571 to €4,548
- Other debts +€10,005
up €10,005 (+9,835%), from €102 to €10,107
- Profit (loss) carried forward -€9,755
down €9,755, from €8,373 to -€1,382
- Turnover -€69,928
down €69,928 (-90.1%), from €77,604 to €7,676
- Purchases and services -€35,736
down €35,736 (-63.1%), from €56,641 to €20,905
- Staff costs -€34,690
no longer reported in 2025 (was €34,690)
- Gross operating margin -€34,343
down €34,343, from €26,665 to -€7,678
- Taxes -€2,272
down €2,272 (-79.9%), from €2,841 to €570
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 | €33,728 | €22,832 | -€10,896 | -32.3% |
| Fixed assets | 21/28 | €1,341 | €848 | -€493 | -36.7% |
| Tangible fixed assets | 22/27 | €591 | €98 | -€493 | -83.4% |
| Plant, machinery and equipment | 23 | €221 | €98 | -€122 | -55.5% |
| Furniture and vehicles | 24 | €370 | €0 | -€370 | -100% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €32,387 | €21,984 | -€10,403 | -32.1% |
| Amounts receivable within one year | 40/41 | €23,914 | €13,933 | -€9,982 | -41.7% |
| Trade receivables | 40 | €7,016 | €2,401 | -€4,615 | -65.8% |
| Other amounts receivable | 41 | €16,898 | €11,532 | -€5,367 | -31.8% |
| Cash at bank and in hand | 54/58 | €7,902 | €7,449 | -€453 | -5.7% |
| Deferred charges and accrued income | 490/1 | €570 | €602 | +€32 | +5.6% |
| Total equity and liabilities | 10/49 | €33,728 | €22,832 | -€10,896 | -32.3% |
| Equity | 10/15 | €16,433 | €6,678 | -€9,755 | -59.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €8,373 | -€1,382 | -€9,755 | |
| Amounts payable | 17/49 | €17,295 | €16,154 | -€1,141 | -6.6% |
| Amounts payable within one year | 42/48 | €17,282 | €16,084 | -€1,198 | -6.9% |
| Trade debts | 44 | €15,571 | €4,548 | -€11,023 | -70.8% |
| Suppliers | 440/4 | €15,571 | €4,548 | -€11,023 | -70.8% |
| Taxes, remuneration and social security | 45 | €1,609 | €1,430 | -€180 | -11.2% |
| Taxes | 450/3 | €1,609 | €1,430 | -€180 | -11.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €102 | €10,107 | +€10,005 | +9,835% |
| Accrued charges and deferred income | 492/3 | €13 | €70 | +€57 | +439% |
| Turnover | 70 | €77,604 | €7,676 | -€69,928 | -90.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,641 | €20,905 | -€35,736 | -63.1% |
| Remuneration, social security and pensions | 62 | €34,690 | - | -€34,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €776 | €493 | -€283 | -36.5% |
| Other operating charges | 640/8 | €2,457 | €711 | -€1,746 | -71.1% |
| Gross operating margin | 9900 | €26,665 | -€7,678 | -€34,343 | |
| Operating profit (loss) | 9901 | -€11,257 | -€8,882 | +€2,375 | +21.1% |
| Financial income | 75/76B | €658 | €607 | -€51 | -7.7% |
| Recurring financial income | 75 | €658 | €607 | -€51 | -7.7% |
| Financial charges | 65/66B | €567 | €910 | +€343 | +60.5% |
| Recurring financial charges | 65 | €567 | €910 | +€343 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,166 | -€9,185 | +€1,981 | +17.7% |
| Income taxes | 67/77 | €2,841 | €570 | -€2,272 | -79.9% |
| Profit (loss) for the period | 9904 | -€14,008 | -€9,755 | +€4,253 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,008 | -€9,755 | +€4,253 | +30.4% |
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 24 October 2026 via checked.be.