CHEEMACOM: 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.
CHEEMACOM
Largest movements
- Receivables within one year +€22,564
up €22,564 (+76.7%), from €29,416 to €51,980
of which Trade receivables: +€24,932
- Stocks and contracts -€17,200
down €17,200 (-34.3%), from €50,120 to €32,920
- Cash -€5,779
no longer reported in 2025 (was €5,779)
mainly Advances received (-€26,785) and Receivables within one year (-€22,564)
- Advances received -€26,785
no longer reported in 2025 (was €26,785)
- Other debts +€17,642
up €17,642 (+456.5%), from €3,865 to €21,507
- Profit (loss) carried forward +€4,969
up €4,969 (+15.5%), from €31,957 to €36,926
- Short-term financial debts +€4,330
new in 2025: €4,330
- Gross operating margin +€12,698
up €12,698 (+550.6%), from €2,306 to €15,004
- Staff costs +€6,764
new in 2025: €6,764
- Taxes +€1,157
up €1,157 (+233.5%), from €496 to €1,653
- Financial charges +€406
up €406 (+276.9%), from €147 to €552
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 | €122,611 | €122,197 | -€415 | -0.3% |
| Fixed assets | 21/28 | €37,296 | €37,296 | = | 0.0% |
| Financial fixed assets | 28 | €37,296 | €37,296 | = | 0.0% |
| Current assets | 29/58 | €85,315 | €84,900 | -€415 | -0.5% |
| Stocks and contracts in progress | 3 | €50,120 | €32,920 | -€17,200 | -34.3% |
| Stocks | 30/36 | €50,120 | €32,920 | -€17,200 | -34.3% |
| Amounts receivable within one year | 40/41 | €29,416 | €51,980 | +€22,564 | +76.7% |
| Trade receivables | 40 | €26,011 | €50,943 | +€24,932 | +95.9% |
| Other amounts receivable | 41 | €3,405 | €1,037 | -€2,367 | -69.5% |
| Cash at bank and in hand | 54/58 | €5,779 | - | -€5,779 | |
| Total equity and liabilities | 10/49 | €122,611 | €122,197 | -€415 | -0.3% |
| Equity | 10/15 | €41,027 | €45,996 | +€4,969 | +12.1% |
| Contributions | 10/11 | €7,210 | €7,210 | = | 0.0% |
| Outside capital | 11 | €7,210 | €7,210 | = | 0.0% |
| Other | 1109/19 | €7,210 | €7,210 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,957 | €36,926 | +€4,969 | +15.5% |
| Amounts payable | 17/49 | €81,584 | €76,200 | -€5,384 | -6.6% |
| Amounts payable within one year | 42/48 | €81,584 | €76,200 | -€5,384 | -6.6% |
| Financial debts | 43 | - | €4,330 | +€4,330 | |
| Credit institutions | 430/8 | - | €4,330 | +€4,330 | |
| Trade debts | 44 | €48,465 | €47,684 | -€781 | -1.6% |
| Suppliers | 440/4 | €48,465 | €47,684 | -€781 | -1.6% |
| Advances received on contracts in progress | 46 | €26,785 | - | -€26,785 | |
| Taxes, remuneration and social security | 45 | €2,468 | €2,679 | +€211 | +8.5% |
| Taxes | 450/3 | €2,468 | €2,087 | -€381 | -15.4% |
| Remuneration and social security | 454/9 | - | €592 | +€592 | |
| Other amounts payable | 47/48 | €3,865 | €21,507 | +€17,642 | +456.5% |
| Non-recurring operating income | 76A | - | €3,560 | +€3,560 | |
| Remuneration, social security and pensions | 62 | - | €6,764 | +€6,764 | |
| Other operating charges | 640/8 | €1,106 | €1,066 | -€40 | -3.6% |
| Gross operating margin | 9900 | €2,306 | €15,004 | +€12,698 | +550.6% |
| Operating profit (loss) | 9901 | €1,200 | €7,174 | +€5,974 | +497.8% |
| Financial charges | 65/66B | €147 | €552 | +€406 | +276.9% |
| Recurring financial charges | 65 | €147 | €552 | +€406 | +276.9% |
| Profit (loss) for the period before taxes | 9903 | €1,054 | €6,622 | +€5,569 | +528.6% |
| Income taxes | 67/77 | €496 | €1,653 | +€1,157 | +233.5% |
| Profit (loss) for the period | 9904 | €558 | €4,969 | +€4,411 | +790.8% |
| Profit (loss) for the period to be appropriated | 9905 | €558 | €4,969 | +€4,411 | +790.8% |
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 4 October 2026 via checked.be.