CINNIC: 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.
CINNIC
Largest movements
- Cash +€71,178
up €71,178 (+160%), from €44,475 to €115,652
mainly Net result for the year (+€77,281) and Depreciation (+€25,510)
- Tangible fixed assets -€22,140
down €22,140 (-21.0%), from €105,651 to €83,511
of which Furniture and vehicles: -€20,110
- Receivables within one year -€12,668
down €12,668 (-11.9%), from €106,241 to €93,572
of which Trade receivables: -€15,000
- Reserves +€75,615
up €75,615 (+54.9%), from €137,799 to €213,414
- Other debts -€38,696
down €38,696 (-44.9%), from €86,245 to €47,549
- Gross operating margin +€14,876
up €14,876 (+13.9%), from €107,272 to €122,148
- Taxes +€3,665
up €3,665 (+21.8%), from €16,846 to €20,510
- Financial income +€2,139
up €2,139 (+66.6%), from €3,211 to €5,350
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,959 | €295,346 | +€36,386 | +14.1% |
| Fixed assets | 21/28 | €105,651 | €83,511 | -€22,140 | -21.0% |
| Tangible fixed assets | 22/27 | €105,651 | €83,511 | -€22,140 | -21.0% |
| Plant, machinery and equipment | 23 | €7,134 | €5,104 | -€2,030 | -28.5% |
| Furniture and vehicles | 24 | €98,517 | €78,407 | -€20,110 | -20.4% |
| Current assets | 29/58 | €153,309 | €211,835 | +€58,526 | +38.2% |
| Amounts receivable within one year | 40/41 | €106,241 | €93,572 | -€12,668 | -11.9% |
| Trade receivables | 40 | €15,000 | €0 | -€15,000 | -100% |
| Other amounts receivable | 41 | €91,241 | €93,572 | +€2,332 | +2.6% |
| Cash at bank and in hand | 54/58 | €44,475 | €115,652 | +€71,178 | +160% |
| Deferred charges and accrued income | 490/1 | €2,594 | €2,610 | +€16 | +0.6% |
| Total equity and liabilities | 10/49 | €258,959 | €295,346 | +€36,386 | +14.1% |
| Equity | 10/15 | €141,799 | €217,414 | +€75,615 | +53.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €137,799 | €213,414 | +€75,615 | +54.9% |
| Distributable reserves | 133 | €137,799 | €213,414 | +€75,615 | +54.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,161 | €77,932 | -€39,229 | -33.5% |
| Amounts payable within one year | 42/48 | €117,161 | €77,932 | -€39,229 | -33.5% |
| Trade debts | 44 | €948 | €466 | -€482 | -50.8% |
| Suppliers | 440/4 | €948 | €466 | -€482 | -50.8% |
| Taxes, remuneration and social security | 45 | €29,967 | €29,916 | -€51 | -0.2% |
| Taxes | 450/3 | €29,967 | €29,916 | -€51 | -0.2% |
| Other amounts payable | 47/48 | €86,245 | €47,549 | -€38,696 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,820 | €25,510 | +€690 | +2.8% |
| Other operating charges | 640/8 | €2,548 | €2,032 | -€516 | -20.2% |
| Gross operating margin | 9900 | €107,272 | €122,148 | +€14,876 | +13.9% |
| Operating profit (loss) | 9901 | €79,904 | €94,606 | +€14,702 | +18.4% |
| Financial income | 75/76B | €3,211 | €5,350 | +€2,139 | +66.6% |
| Recurring financial income | 75 | €3,211 | €5,350 | +€2,139 | +66.6% |
| Financial charges | 65/66B | €2,866 | €2,164 | -€702 | -24.5% |
| Recurring financial charges | 65 | €2,866 | €2,164 | -€702 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €80,249 | €97,792 | +€17,542 | +21.9% |
| Income taxes | 67/77 | €16,846 | €20,510 | +€3,665 | +21.8% |
| Profit (loss) for the period | 9904 | €63,404 | €77,281 | +€13,878 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,404 | €77,281 | +€13,878 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.