CHEEMA: 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.
CHEEMA
Largest movements
- Tangible fixed assets +€13,288
up €13,288 (+2,512%), from €529 to €13,817
of which Other tangible fixed assets: +€13,817
- Receivables within one year -€8,054
no longer reported in 2024 (was €8,054)
- Cash -€5,813
down €5,813 (-36.2%), from €16,043 to €10,230
mainly Trade debts (-€16,628) and Investment in fixed assets (net) (-€15,791)
- Trade debts -€16,628
down €16,628 (-87.7%), from €18,954 to €2,326
- Profit (loss) carried forward +€13,366
up €13,366 (+68.8%), from €19,430 to €32,796
- Other debts +€3,252
new in 2024: €3,252
- Turnover +€42,839
up €42,839 (+9.0%), from €474,494 to €517,333
- Purchases and services +€37,388
up €37,388 (+8.1%), from €459,873 to €497,262
- Other operating charges -€8,924
down €8,924 (-81.2%), from €10,983 to €2,060
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,255 | €59,677 | -€578 | -1.0% |
| Fixed assets | 21/28 | €529 | €13,817 | +€13,288 | +2,512% |
| Tangible fixed assets | 22/27 | €529 | €13,817 | +€13,288 | +2,512% |
| Plant, machinery and equipment | 23 | €529 | - | -€529 | |
| Other tangible fixed assets | 26 | - | €13,817 | +€13,817 | |
| Current assets | 29/58 | €59,726 | €45,860 | -€13,867 | -23.2% |
| Stocks and contracts in progress | 3 | €35,629 | €35,629 | = | 0.0% |
| Stocks | 30/36 | €35,629 | €35,629 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,054 | - | -€8,054 | |
| Other amounts receivable | 41 | €8,054 | - | -€8,054 | |
| Cash at bank and in hand | 54/58 | €16,043 | €10,230 | -€5,813 | -36.2% |
| Total equity and liabilities | 10/49 | €60,255 | €59,677 | -€578 | -1.0% |
| Equity | 10/15 | €38,054 | €51,421 | +€13,366 | +35.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €74 | €74 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74 | €74 | = | 0.0% |
| Legal reserve | 130 | €74 | €74 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,430 | €32,796 | +€13,366 | +68.8% |
| Amounts payable | 17/49 | €22,201 | €8,256 | -€13,945 | -62.8% |
| Amounts payable within one year | 42/48 | €22,201 | €8,256 | -€13,945 | -62.8% |
| Trade debts | 44 | €18,954 | €2,326 | -€16,628 | -87.7% |
| Suppliers | 440/4 | €18,954 | €2,326 | -€16,628 | -87.7% |
| Taxes, remuneration and social security | 45 | €3,247 | €2,678 | -€568 | -17.5% |
| Taxes | 450/3 | €2,700 | €2,678 | -€22 | -0.8% |
| Remuneration and social security | 454/9 | €547 | - | -€547 | |
| Other amounts payable | 47/48 | - | €3,252 | +€3,252 | |
| Turnover | 70 | €474,494 | €517,333 | +€42,839 | +9.0% |
| Non-recurring operating income | 76A | €3,641 | - | -€3,641 | |
| Goods, raw materials, services and sundry goods | 60/61 | €459,873 | €497,262 | +€37,388 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €2,503 | +€1,974 | +373% |
| Other operating charges | 640/8 | €10,983 | €2,060 | -€8,924 | -81.2% |
| Gross operating margin | 9900 | €18,261 | €20,071 | +€1,810 | +9.9% |
| Operating profit (loss) | 9901 | €6,749 | €15,509 | +€8,760 | +130% |
| Financial charges | 65/66B | €324 | €307 | -€17 | -5.2% |
| Recurring financial charges | 65 | €324 | €307 | -€17 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €6,425 | €15,201 | +€8,777 | +137% |
| Income taxes | 67/77 | €385 | €1,835 | +€1,450 | +376% |
| Profit (loss) for the period | 9904 | €6,039 | €13,366 | +€7,327 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €6,039 | €13,366 | +€7,327 | +121% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.