CINNAMON GINGER: 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.
CINNAMON GINGER
Largest movements
- Receivables within one year -€22,616
down €22,616 (-59.5%), from €38,028 to €15,413
of which Trade receivables: -€30,938
- Cash +€12,732
up €12,732 (+187%), from €6,797 to €19,529
mainly Receivables within one year (+€22,616) and Depreciation (+€10,377)
- Tangible fixed assets -€10,377
down €10,377 (-28.9%), from €35,850 to €25,473
- Profit (loss) carried forward -€8,882
new in 2025: -€8,882
- Debts after one year -€5,908
down €5,908 (-28.6%), from €20,681 to €14,774
- Tax, wage and social debts -€5,400
down €5,400 (-52.3%), from €10,326 to €4,926
of which Taxes: -€9,411
- Reserves -€1,580
down €1,580 (-2.7%), from €58,796 to €57,216
- Gross operating margin -€24,204
down €24,204 (-92.2%), from €26,250 to €2,047
- Taxes -€5,338
down €5,338 (-94.2%), from €5,665 to €327
- Other operating charges +€316
up €316 (+48.4%), from €653 to €969
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 | €103,654 | €83,493 | -€20,161 | -19.5% |
| Fixed assets | 21/28 | €35,850 | €25,473 | -€10,377 | -28.9% |
| Tangible fixed assets | 22/27 | €35,850 | €25,473 | -€10,377 | -28.9% |
| Furniture and vehicles | 24 | €35,850 | €25,473 | -€10,377 | -28.9% |
| Current assets | 29/58 | €67,804 | €58,020 | -€9,784 | -14.4% |
| Amounts receivable after more than one year | 29 | €19,774 | €20,486 | +€712 | +3.6% |
| Other amounts receivable | 291 | €19,774 | €20,486 | +€712 | +3.6% |
| Amounts receivable within one year | 40/41 | €38,028 | €15,413 | -€22,616 | -59.5% |
| Trade receivables | 40 | €30,938 | €0 | -€30,938 | -100% |
| Other amounts receivable | 41 | €7,090 | €15,413 | +€8,323 | +117% |
| Cash at bank and in hand | 54/58 | €6,797 | €19,529 | +€12,732 | +187% |
| Deferred charges and accrued income | 490/1 | €3,205 | €2,592 | -€613 | -19.1% |
| Total equity and liabilities | 10/49 | €103,654 | €83,493 | -€20,161 | -19.5% |
| Equity | 10/15 | €65,046 | €54,584 | -€10,462 | -16.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €58,796 | €57,216 | -€1,580 | -2.7% |
| Distributable reserves | 133 | €58,796 | €57,216 | -€1,580 | -2.7% |
| Profit (loss) carried forward | 14 | - | -€8,882 | -€8,882 | |
| Amounts payable | 17/49 | €38,608 | €28,909 | -€9,699 | -25.1% |
| Amounts payable after more than one year | 17 | €20,681 | €14,774 | -€5,908 | -28.6% |
| Financial debts | 170/4 | €20,681 | €14,774 | -€5,908 | -28.6% |
| Amounts payable within one year | 42/48 | €17,826 | €13,557 | -€4,269 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €5,668 | €5,908 | +€240 | +4.2% |
| Trade debts | 44 | €1,832 | €2,723 | +€891 | +48.6% |
| Suppliers | 440/4 | €1,832 | €2,723 | +€891 | +48.6% |
| Taxes, remuneration and social security | 45 | €10,326 | €4,926 | -€5,400 | -52.3% |
| Taxes | 450/3 | €10,326 | €915 | -€9,411 | -91.1% |
| Remuneration and social security | 454/9 | - | €4,011 | +€4,011 | |
| Accrued charges and deferred income | 492/3 | €100 | €578 | +€478 | +479% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,199 | €10,377 | +€178 | +1.8% |
| Other operating charges | 640/8 | €653 | €969 | +€316 | +48.4% |
| Gross operating margin | 9900 | €26,250 | €2,047 | -€24,204 | -92.2% |
| Operating profit (loss) | 9901 | €15,399 | -€9,300 | -€24,699 | |
| Financial income | 75/76B | €991 | €1,107 | +€116 | +11.7% |
| Recurring financial income | 75 | €991 | €1,107 | +€116 | +11.7% |
| Financial charges | 65/66B | €2,202 | €1,942 | -€260 | -11.8% |
| Recurring financial charges | 65 | €2,202 | €1,942 | -€260 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €14,188 | -€10,135 | -€24,323 | |
| Income taxes | 67/77 | €5,665 | €327 | -€5,338 | -94.2% |
| Profit (loss) for the period | 9904 | €8,522 | -€10,462 | -€18,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,522 | -€10,462 | -€18,985 |
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 16 October 2026 via checked.be.