CINOMAT: 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.
CINOMAT
Largest movements
- Current investments +€136,441
new in 2025: €136,441
- Cash -€120,269
down €120,269 (-84.4%), from €142,431 to €22,162
mainly Current investments (-€136,441) and Debts after one year (-€58,560)
- Reserves +€79,548
up €79,548 (+56.2%), from €141,464 to €221,012
- Debts after one year -€58,560
down €58,560 (-3.4%), from €1.7m to €1.6m
- Tax, wage and social debts -€22,470
down €22,470 (-39.2%), from €57,388 to €34,918
- Gross operating margin -€85,169
down €85,169 (-34.8%), from €244,792 to €159,623
- Taxes -€18,813
down €18,813 (-38.3%), from €49,119 to €30,306
- Financial charges -€3,504
down €3,504 (-9.7%), from €36,213 to €32,709
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 | €1,969,186 | €1,973,115 | +€3,929 | +0.2% |
| Fixed assets | 21/28 | €1,803,682 | €1,787,254 | -€16,428 | -0.9% |
| Tangible fixed assets | 22/27 | €62,863 | €46,435 | -€16,428 | -26.1% |
| Plant, machinery and equipment | 23 | €1,128 | €1,708 | +€580 | +51.4% |
| Furniture and vehicles | 24 | €61,735 | €44,728 | -€17,007 | -27.5% |
| Financial fixed assets | 28 | €1,740,819 | €1,740,819 | = | 0.0% |
| Current assets | 29/58 | €165,505 | €185,861 | +€20,356 | +12.3% |
| Amounts receivable within one year | 40/41 | €21,000 | €25,410 | +€4,410 | +21.0% |
| Trade receivables | 40 | €21,000 | €25,410 | +€4,410 | +21.0% |
| Current investments | 50/53 | - | €136,441 | +€136,441 | |
| Cash at bank and in hand | 54/58 | €142,431 | €22,162 | -€120,269 | -84.4% |
| Deferred charges and accrued income | 490/1 | €2,074 | €1,848 | -€226 | -10.9% |
| Total equity and liabilities | 10/49 | €1,969,186 | €1,973,115 | +€3,929 | +0.2% |
| Equity | 10/15 | €141,464 | €221,012 | +€79,548 | +56.2% |
| Reserves | 13 | €141,464 | €221,012 | +€79,548 | +56.2% |
| Distributable reserves | 133 | €141,464 | €221,012 | +€79,548 | +56.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,827,722 | €1,752,103 | -€75,619 | -4.1% |
| Amounts payable after more than one year | 17 | €1,697,809 | €1,639,249 | -€58,560 | -3.4% |
| Financial debts | 170/4 | €1,697,809 | €1,639,249 | -€58,560 | -3.4% |
| Amounts payable within one year | 42/48 | €116,859 | €99,608 | -€17,251 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €57,421 | €58,560 | +€1,139 | +2.0% |
| Trade debts | 44 | €883 | €1,160 | +€277 | +31.4% |
| Suppliers | 440/4 | €883 | €1,160 | +€277 | +31.4% |
| Taxes, remuneration and social security | 45 | €57,388 | €34,918 | -€22,470 | -39.2% |
| Taxes | 450/3 | €57,388 | €34,918 | -€22,470 | -39.2% |
| Other amounts payable | 47/48 | €1,167 | €4,971 | +€3,803 | +326% |
| Accrued charges and deferred income | 492/3 | €13,054 | €13,246 | +€191 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,659 | €17,888 | +€1,229 | +7.4% |
| Other operating charges | 640/8 | €527 | €372 | -€155 | -29.4% |
| Gross operating margin | 9900 | €244,792 | €159,623 | -€85,169 | -34.8% |
| Operating profit (loss) | 9901 | €227,606 | €141,363 | -€86,243 | -37.9% |
| Financial income | 75/76B | €49 | €2,059 | +€2,010 | +4,087% |
| Recurring financial income | 75 | €49 | €2,059 | +€2,010 | +4,087% |
| Financial charges | 65/66B | €36,213 | €32,709 | -€3,504 | -9.7% |
| Recurring financial charges | 65 | €36,213 | €32,709 | -€3,504 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €191,442 | €110,713 | -€80,729 | -42.2% |
| Income taxes | 67/77 | €49,119 | €30,306 | -€18,813 | -38.3% |
| Profit (loss) for the period | 9904 | €142,323 | €80,407 | -€61,916 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €142,323 | €80,407 | -€61,916 | -43.5% |
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 13 October 2026 via checked.be.