CINNA-MED: 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.
What changed
CINNA-MED
NACE 86.210, General medical practice
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€175,355
2024 · €105,569+€69,786
Equity
€885,231
2024 · €877,494+€7,737
Cash
€168,189
2024 · €67,669+€100,520
Balance sheet total
€1.9m
2024 · €1.9m+€5,685
Largest movements
Assets
- Cash +€100,520
up €100,520 (+148.5%), from €67,669 to €168,189
mainly Net result for the year (+€175,355) and Depreciation (+€105,975)
- Receivables within one year -€60,541
down €60,541 (-15.7%), from €385,764 to €325,223
of which Other amounts receivable: -€34,529
- Tangible fixed assets -€45,992
down €45,992 (-3.4%), from €1.4m to €1.3m
of which Land and buildings: -€34,035
Equity and liabilities
- Debts after one year -€129,485
down €129,485 (-23.1%), from €560,286 to €430,800
- Other debts +€103,437
up €103,437 (+164.9%), from €62,712 to €166,149
Income statement
- Gross operating margin +€122,728
up €122,728 (+41.5%), from €295,846 to €418,574
- Taxes +€57,178
up €57,178 (+121.8%), from €46,945 to €104,123
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.
Result 2024
€105,569
Gross operating margin
+€122,728
Staff costs
+€391
Depreciation
+€1,612
Other operating charges
-€1,501
Financial income
+€940
Financial charges
+€2,794
Taxes
-€57,178
Result 2025
€175,355
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.
From operations
+€468,868
Investment
-€72,294
Financing
-€296,054
Cash 2024
€67,669
From operations (derived)
+€468,868
Net result for the year
+€175,355
Depreciation
+€105,975
Receivables within one year
+€60,541
Deferred charges and accrued income
+€612
Trade debts
+€5,460
Tax, wage and social debts
+€17,624
Other debts
+€103,437
Accrued charges and deferred income
-€137
Investment (derived)
-€72,294
Investment in fixed assets (net)
-€59,983
Current investments
-€12,311
Financing
-€296,054
Debts after one year
-€129,485
Current portion of long-term debt
+€1,050
Contributions, distributions and other
-€167,618
Cash 2025
€168,189
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,912,460 | €1,918,146 | +€5,685 | +0.3% |
| Fixed assets | 21/28 | €1,371,961 | €1,325,969 | -€45,992 | -3.4% |
| Tangible fixed assets | 22/27 | €1,371,961 | €1,325,969 | -€45,992 | -3.4% |
| Land and buildings | 22 | €1,235,430 | €1,201,396 | -€34,035 | -2.8% |
| Plant, machinery and equipment | 23 | €108,471 | €97,756 | -€10,716 | -9.9% |
| Furniture and vehicles | 24 | €7,059 | €5,817 | -€1,242 | -17.6% |
| Other tangible fixed assets | 26 | €21,000 | €21,000 | = | 0.0% |
| Current assets | 29/58 | €540,500 | €592,177 | +€51,677 | +9.6% |
| Amounts receivable within one year | 40/41 | €385,764 | €325,223 | -€60,541 | -15.7% |
| Trade receivables | 40 | €130,473 | €104,461 | -€26,012 | -19.9% |
| Other amounts receivable | 41 | €255,291 | €220,762 | -€34,529 | -13.5% |
| Current investments | 50/53 | €82,658 | €94,969 | +€12,311 | +14.9% |
| Cash at bank and in hand | 54/58 | €67,669 | €168,189 | +€100,520 | +148.5% |
| Deferred charges and accrued income | 490/1 | €4,408 | €3,795 | -€612 | -13.9% |
| Total equity and liabilities | 10/49 | €1,912,460 | €1,918,146 | +€5,685 | +0.3% |
| Equity | 10/15 | €877,494 | €885,231 | +€7,737 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €865,094 | €872,831 | +€7,737 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €103,396 | €103,396 | = | 0.0% |
| Distributable reserves | 133 | €759,839 | €767,575 | +€7,737 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €202,026 | €202,026 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €202,026 | €202,026 | = | 0.0% |
| Pensions and similar obligations | 160 | €202,026 | €202,026 | = | 0.0% |
| Amounts payable | 17/49 | €832,940 | €830,888 | -€2,051 | -0.2% |
| Amounts payable after more than one year | 17 | €560,286 | €430,800 | -€129,485 | -23.1% |
| Financial debts | 170/4 | €560,286 | €430,800 | -€129,485 | -23.1% |
| Amounts payable within one year | 42/48 | €271,952 | €399,523 | +€127,571 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €147,008 | €148,057 | +€1,050 | +0.7% |
| Trade debts | 44 | €29,654 | €35,113 | +€5,460 | +18.4% |
| Suppliers | 440/4 | €29,654 | €35,113 | +€5,460 | +18.4% |
| Taxes, remuneration and social security | 45 | €32,579 | €50,203 | +€17,624 | +54.1% |
| Taxes | 450/3 | €25,418 | €43,451 | +€18,033 | +70.9% |
| Remuneration and social security | 454/9 | €7,161 | €6,752 | -€409 | -5.7% |
| Other amounts payable | 47/48 | €62,712 | €166,149 | +€103,437 | +164.9% |
| Accrued charges and deferred income | 492/3 | €702 | €565 | -€137 | -19.5% |
| Remuneration, social security and pensions | 62 | €20,100 | €19,709 | -€391 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,587 | €105,975 | -€1,612 | -1.5% |
| Other operating charges | 640/8 | €13,171 | €14,672 | +€1,501 | +11.4% |
| Gross operating margin | 9900 | €295,846 | €418,574 | +€122,728 | +41.5% |
| Operating profit (loss) | 9901 | €154,988 | €278,218 | +€123,230 | +79.5% |
| Financial income | 75/76B | €15,413 | €16,353 | +€940 | +6.1% |
| Recurring financial income | 75 | €15,413 | €16,353 | +€940 | +6.1% |
| Financial charges | 65/66B | €17,887 | €15,093 | -€2,794 | -15.6% |
| Recurring financial charges | 65 | €17,887 | €15,093 | -€2,794 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €152,514 | €279,478 | +€126,964 | +83.2% |
| Income taxes | 67/77 | €46,945 | €104,123 | +€57,178 | +121.8% |
| Profit (loss) for the period | 9904 | €105,569 | €175,355 | +€69,786 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,569 | €175,355 | +€69,786 | +66.1% |
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 10 October 2026 via checked.be.