SUPER CINEY: 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.
SUPER CINEY
Largest movements
- Tangible fixed assets -€75,995
down €75,995 (-8.8%), from €861,197 to €785,202
of which Land and buildings: -€64,982
- Cash +€22,191
up €22,191 (+41.4%), from €53,578 to €75,769
mainly Depreciation (+€75,995) and Current investments (+€18,571)
- Current investments -€18,571
down €18,571 (-21.0%), from €88,598 to €70,026
- Receivables within one year +€16,424
up €16,424 (+72.5%), from €22,639 to €39,063
of which Other amounts receivable: +€17,001
- Debts after one year -€70,631
down €70,631 (-13.1%), from €539,627 to €468,997
- Profit (loss) carried forward +€15,333
up €15,333 (+427.2%), from €3,589 to €18,923
- Gross operating margin +€40,244
up €40,244 (+48.6%), from €82,732 to €122,976
- Financial charges -€2,125
down €2,125 (-12.8%), from €16,641 to €14,516
- Financial income -€1,360
down €1,360 (-23.0%), from €5,915 to €4,554
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.
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 | €1,026,013 | €970,060 | -€55,953 | -5.5% |
| Fixed assets | 21/28 | €861,197 | €785,202 | -€75,995 | -8.8% |
| Tangible fixed assets | 22/27 | €861,197 | €785,202 | -€75,995 | -8.8% |
| Land and buildings | 22 | €816,531 | €751,549 | -€64,982 | -8.0% |
| Plant, machinery and equipment | 23 | €44,666 | €33,653 | -€11,013 | -24.7% |
| Current assets | 29/58 | €164,816 | €184,858 | +€20,042 | +12.2% |
| Amounts receivable within one year | 40/41 | €22,639 | €39,063 | +€16,424 | +72.5% |
| Trade receivables | 40 | €577 | - | -€577 | |
| Other amounts receivable | 41 | €22,062 | €39,063 | +€17,001 | +77.1% |
| Current investments | 50/53 | €88,598 | €70,026 | -€18,571 | -21.0% |
| Cash at bank and in hand | 54/58 | €53,578 | €75,769 | +€22,191 | +41.4% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €1,026,013 | €970,060 | -€55,953 | -5.5% |
| Equity | 10/15 | €413,589 | €428,923 | +€15,333 | +3.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €360,000 | €360,000 | = | 0.0% |
| Distributable reserves | 133 | €360,000 | €360,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,589 | €18,923 | +€15,333 | +427.2% |
| Amounts payable | 17/49 | €612,424 | €541,137 | -€71,286 | -11.6% |
| Amounts payable after more than one year | 17 | €539,627 | €468,997 | -€70,631 | -13.1% |
| Financial debts | 170/4 | €539,627 | €468,997 | -€70,631 | -13.1% |
| Amounts payable within one year | 42/48 | €72,796 | €72,132 | -€664 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €68,923 | €70,631 | +€1,708 | +2.5% |
| Trade debts | 44 | €3,874 | €545 | -€3,329 | -85.9% |
| Suppliers | 440/4 | €3,874 | €545 | -€3,329 | -85.9% |
| Other amounts payable | 47/48 | - | €957 | +€957 | |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,867 | €75,995 | +€129 | +0.2% |
| Other operating charges | 640/8 | €21,205 | €21,686 | +€480 | +2.3% |
| Gross operating margin | 9900 | €82,732 | €122,976 | +€40,244 | +48.6% |
| Operating profit (loss) | 9901 | -€14,340 | €25,295 | +€39,635 | |
| Financial income | 75/76B | €5,915 | €4,554 | -€1,360 | -23.0% |
| Recurring financial income | 75 | €5,915 | €4,554 | -€1,360 | -23.0% |
| Financial charges | 65/66B | €16,641 | €14,516 | -€2,125 | -12.8% |
| Recurring financial charges | 65 | €16,641 | €14,516 | -€2,125 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,066 | €15,333 | +€40,400 | |
| Income taxes | 67/77 | -€21 | - | +€21 | |
| Profit (loss) for the period | 9904 | -€25,045 | €15,333 | +€40,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,045 | €15,333 | +€40,378 |
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 11 October 2026 via checked.be.