CNK: what changed
Two fiscal 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.
CNK
Largest movements
- Tangible fixed assets -€24,707
down €24,707 (-7.5%), from €329,978 to €305,271
of which Land and buildings: -€24,224
- Debts after one year -€45,974
down €45,974 (-20.3%), from €226,894 to €180,920
of which Other amounts payable: -€32,500
- Reserves +€19,071
up €19,071 (+77.1%), from €24,720 to €43,791
- Tax, wage and social debts +€7,012
up €7,012 (+422.2%), from €1,661 to €8,672
- Gross operating margin +€16,944
up €16,944 (+41.8%), from €40,492 to €57,435
- Taxes +€5,823
up €5,823 (+520.1%), from €1,120 to €6,942
- Financial charges -€2,185
down €2,185 (-51.0%), from €4,286 to €2,101
- Depreciation +€645
up €645 (+2.7%), from €24,062 to €24,707
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,201 | €310,764 | -€24,436 | -7.3% |
| Fixed assets | 21/28 | €329,978 | €305,271 | -€24,707 | -7.5% |
| Tangible fixed assets | 22/27 | €329,978 | €305,271 | -€24,707 | -7.5% |
| Land and buildings | 22 | €329,351 | €305,127 | -€24,224 | -7.4% |
| Plant, machinery and equipment | 23 | €627 | €144 | -€483 | -77.0% |
| Current assets | 29/58 | €5,223 | €5,494 | +€271 | +5.2% |
| Amounts receivable within one year | 40/41 | €2,990 | €982 | -€2,008 | -67.2% |
| Trade receivables | 40 | €2,990 | €982 | -€2,008 | -67.2% |
| Cash at bank and in hand | 54/58 | €2,233 | €2,012 | -€221 | -9.9% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €335,201 | €310,764 | -€24,436 | -7.3% |
| Equity | 10/15 | €78,312 | €97,383 | +€19,071 | +24.4% |
| Contributions | 10/11 | €53,592 | €53,592 | = | 0.0% |
| Reserves | 13 | €24,720 | €43,791 | +€19,071 | +77.1% |
| Distributable reserves | 133 | €24,720 | €43,791 | +€19,071 | +77.1% |
| Amounts payable | 17/49 | €256,889 | €213,381 | -€43,508 | -16.9% |
| Amounts payable after more than one year | 17 | €226,894 | €180,920 | -€45,974 | -20.3% |
| Financial debts | 170/4 | €181,894 | €168,420 | -€13,474 | -7.4% |
| Other amounts payable | 178/9 | €45,000 | €12,500 | -€32,500 | -72.2% |
| Amounts payable within one year | 42/48 | €28,275 | €32,461 | +€4,186 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €13,474 | €13,474 | = | 0.0% |
| Trade debts | 44 | €2,920 | €1,139 | -€1,780 | -61.0% |
| Suppliers | 440/4 | €2,920 | €1,139 | -€1,780 | -61.0% |
| Taxes, remuneration and social security | 45 | €1,661 | €8,672 | +€7,012 | +422.2% |
| Taxes | 450/3 | €1,661 | €8,672 | +€7,012 | +422.2% |
| Other amounts payable | 47/48 | €10,221 | €9,176 | -€1,045 | -10.2% |
| Accrued charges and deferred income | 492/3 | €1,720 | - | -€1,720 | |
| Non-recurring operating income | 76A | €8,327 | - | -€8,327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,062 | €24,707 | +€645 | +2.7% |
| Other operating charges | 640/8 | €4,525 | €4,614 | +€89 | +2.0% |
| Gross operating margin | 9900 | €40,492 | €57,435 | +€16,944 | +41.8% |
| Operating profit (loss) | 9901 | €11,905 | €28,114 | +€16,210 | +136.2% |
| Financial charges | 65/66B | €4,286 | €2,101 | -€2,185 | -51.0% |
| Recurring financial charges | 65 | €4,286 | €2,101 | -€2,185 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €7,619 | €26,013 | +€18,395 | +241.4% |
| Income taxes | 67/77 | €1,120 | €6,942 | +€5,823 | +520.1% |
| Profit (loss) for the period | 9904 | €6,499 | €19,071 | +€12,572 | +193.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,499 | €19,071 | +€12,572 | +193.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.