Adri CHERLET & SONS: 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.
Adri CHERLET & SONS
Largest movements
- Receivables within one year +€1,451
new in 2025: €1,451
- Tangible fixed assets +€1,323
up €1,323 (+2.0%), from €66,467 to €67,790
- Reserves +€5,700
up €5,700 (+43.3%), from €13,150 to €18,850
of which Distributable reserves: +€5,700
- Other debts -€3,253
down €3,253 (-100%), from €3,253 to €0
- Gross operating margin +€8,949
up €8,949 (+346%), from €2,588 to €11,538
- Other operating charges +€284
up €284 (+14.0%), from €2,026 to €2,310
- Depreciation +€275
up €275 (+10.9%), from €2,522 to €2,797
- Taxes -€130
down €130 (-18.6%), from €700 to €570
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 | €84,104 | €87,287 | +€3,183 | +3.8% |
| Fixed assets | 21/28 | €66,467 | €67,790 | +€1,323 | +2.0% |
| Tangible fixed assets | 22/27 | €66,467 | €67,790 | +€1,323 | +2.0% |
| Land and buildings | 22 | €66,467 | €67,790 | +€1,323 | +2.0% |
| Current assets | 29/58 | €17,637 | €19,497 | +€1,860 | +10.5% |
| Amounts receivable within one year | 40/41 | - | €1,451 | +€1,451 | |
| Other amounts receivable | 41 | - | €1,451 | +€1,451 | |
| Cash at bank and in hand | 54/58 | €17,637 | €17,264 | -€373 | -2.1% |
| Deferred charges and accrued income | 490/1 | - | €782 | +€782 | |
| Total equity and liabilities | 10/49 | €84,104 | €87,287 | +€3,183 | +3.8% |
| Equity | 10/15 | €78,682 | €84,393 | +€5,710 | +7.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €13,150 | €18,850 | +€5,700 | +43.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €12,700 | +€5,700 | +81.4% |
| Profit (loss) carried forward | 14 | €4,032 | €4,043 | +€10 | +0.3% |
| Amounts payable | 17/49 | €5,422 | €2,895 | -€2,527 | -46.6% |
| Amounts payable within one year | 42/48 | €5,422 | €2,895 | -€2,527 | -46.6% |
| Trade debts | 44 | €2,169 | €2,325 | +€155 | +7.2% |
| Suppliers | 440/4 | €2,169 | €2,325 | +€155 | +7.2% |
| Taxes, remuneration and social security | 45 | - | €570 | +€570 | |
| Taxes | 450/3 | - | €570 | +€570 | |
| Other amounts payable | 47/48 | €3,253 | €0 | -€3,253 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,522 | €2,797 | +€275 | +10.9% |
| Other operating charges | 640/8 | €2,026 | €2,310 | +€284 | +14.0% |
| Gross operating margin | 9900 | €2,588 | €11,538 | +€8,949 | +346% |
| Operating profit (loss) | 9901 | -€1,960 | €6,430 | +€8,391 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,095 | €6,280 | +€8,376 | |
| Income taxes | 67/77 | €700 | €570 | -€130 | -18.6% |
| Profit (loss) for the period | 9904 | -€2,795 | €5,710 | +€8,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,795 | €5,710 | +€8,506 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.