CITIZEN CINÉ SERVICES: 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.
CITIZEN CINÉ SERVICES
Largest movements
- Cash +€105,863
up €105,863 (+120%), from €88,214 to €194,077
mainly Net result for the year (+€46,506) and Tax, wage and social debts (+€39,630)
- Receivables within one year -€22,108
down €22,108 (-35.4%), from €62,423 to €40,315
of which Trade receivables: -€11,974
- Tangible fixed assets -€13,418
down €13,418 (-39.2%), from €34,233 to €20,815
of which Furniture and vehicles: -€13,320
- Tax, wage and social debts +€39,630
up €39,630 (+101%), from €39,106 to €78,736
of which Taxes: +€26,974
- Other debts +€26,923
up €26,923 (+105%), from €25,693 to €52,616
- Profit (loss) carried forward +€11,506
up €11,506 (+9.2%), from €124,910 to €136,416
- Trade debts -€9,441
down €9,441 (-61.3%), from €15,414 to €5,973
- Staff costs -€22,071
down €22,071 (-30.0%), from €73,592 to €51,521
- Gross operating margin +€13,914
up €13,914 (+12.2%), from €113,891 to €127,805
- Taxes +€13,542
up €13,542 (+818%), from €1,656 to €15,198
- Other operating charges -€4,682
down €4,682 (-90.5%), from €5,174 to €492
- Depreciation -€1,495
down €1,495 (-9.3%), from €16,049 to €14,554
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 | €218,295 | €288,675 | +€70,379 | +32.2% |
| Fixed assets | 21/28 | €34,233 | €20,815 | -€13,418 | -39.2% |
| Tangible fixed assets | 22/27 | €34,233 | €20,815 | -€13,418 | -39.2% |
| Plant, machinery and equipment | 23 | €3,295 | €3,196 | -€98 | -3.0% |
| Furniture and vehicles | 24 | €30,938 | €17,619 | -€13,320 | -43.1% |
| Current assets | 29/58 | €184,062 | €267,860 | +€83,798 | +45.5% |
| Stocks and contracts in progress | 3 | €33,425 | €33,425 | = | 0.0% |
| Stocks | 30/36 | €33,425 | €33,425 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,423 | €40,315 | -€22,108 | -35.4% |
| Trade receivables | 40 | €37,642 | €25,668 | -€11,974 | -31.8% |
| Other amounts receivable | 41 | €24,781 | €14,647 | -€10,134 | -40.9% |
| Cash at bank and in hand | 54/58 | €88,214 | €194,077 | +€105,863 | +120% |
| Deferred charges and accrued income | 490/1 | - | €42 | +€42 | |
| Total equity and liabilities | 10/49 | €218,295 | €288,675 | +€70,379 | +32.2% |
| Equity | 10/15 | €138,018 | €149,524 | +€11,506 | +8.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €6,808 | €6,808 | = | 0.0% |
| Distributable reserves | 133 | €6,808 | €6,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,910 | €136,416 | +€11,506 | +9.2% |
| Amounts payable | 17/49 | €80,277 | €139,150 | +€58,873 | +73.3% |
| Amounts payable within one year | 42/48 | €80,212 | €137,409 | +€57,197 | +71.3% |
| Financial debts | 43 | - | €85 | +€85 | |
| Credit institutions | 430/8 | - | €85 | +€85 | |
| Trade debts | 44 | €15,414 | €5,973 | -€9,441 | -61.3% |
| Suppliers | 440/4 | €15,414 | €5,973 | -€9,441 | -61.3% |
| Taxes, remuneration and social security | 45 | €39,106 | €78,736 | +€39,630 | +101% |
| Taxes | 450/3 | €17,643 | €44,617 | +€26,974 | +153% |
| Remuneration and social security | 454/9 | €21,463 | €34,119 | +€12,656 | +59.0% |
| Other amounts payable | 47/48 | €25,693 | €52,616 | +€26,923 | +105% |
| Accrued charges and deferred income | 492/3 | €65 | €1,741 | +€1,676 | +2,579% |
| Remuneration, social security and pensions | 62 | €73,592 | €51,521 | -€22,071 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,049 | €14,554 | -€1,495 | -9.3% |
| Other operating charges | 640/8 | €5,174 | €492 | -€4,682 | -90.5% |
| Gross operating margin | 9900 | €113,891 | €127,805 | +€13,914 | +12.2% |
| Operating profit (loss) | 9901 | €19,077 | €61,237 | +€42,160 | +221% |
| Financial income | 75/76B | €1,860 | €702 | -€1,158 | -62.3% |
| Recurring financial income | 75 | €1,860 | €702 | -€1,158 | -62.3% |
| Financial charges | 65/66B | €139 | €235 | +€96 | +69.5% |
| Recurring financial charges | 65 | €139 | €235 | +€96 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €20,798 | €61,704 | +€40,906 | +197% |
| Income taxes | 67/77 | €1,656 | €15,198 | +€13,542 | +818% |
| Profit (loss) for the period | 9904 | €19,142 | €46,506 | +€27,364 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €19,142 | €46,506 | +€27,364 | +143% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.