CHEERS BV: 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.
CHEERS BV
Largest movements
- Tangible fixed assets +€75,199
up €75,199 (+13,137%), from €572 to €75,771
- Cash -€39,645
down €39,645 (-94.0%), from €42,195 to €2,551
mainly Investment in fixed assets (net) (-€86,062) and Net result for the year (-€14,561)
- Financial fixed assets +€4,078
up €4,078 (+113%), from €3,600 to €7,678
- Stocks and contracts +€3,101
up €3,101 (+46.0%), from €6,741 to €9,842
- Debts after one year +€39,225
new in 2024: €39,225
- Profit (loss) carried forward -€14,561
new in 2024: -€14,561
- Trade debts +€14,075
up €14,075 (+776%), from €1,813 to €15,888
- Current portion of long-term debt +€12,570
new in 2024: €12,570
- Tax, wage and social debts -€7,740
down €7,740 (-53.1%), from €14,565 to €6,825
of which Taxes: -€10,483
- Staff costs +€27,063
new in 2024: €27,063
- Gross operating margin -€23,403
down €23,403 (-44.6%), from €52,504 to €29,100
- Taxes -€12,832
no longer reported in 2024 (was €12,832)
- Write-downs +€7,431
new in 2024: €7,431
- Depreciation +€6,292
up €6,292 (+1,275%), from €494 to €6,786
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 | €54,493 | €97,277 | +€42,785 | +78.5% |
| Fixed assets | 21/28 | €4,172 | €83,449 | +€79,276 | +1,900% |
| Tangible fixed assets | 22/27 | €572 | €75,771 | +€75,199 | +13,137% |
| Land and buildings | 22 | - | €2,110 | +€2,110 | |
| Plant, machinery and equipment | 23 | €572 | €20,163 | +€19,591 | +3,422% |
| Furniture and vehicles | 24 | - | €36,577 | +€36,577 | |
| Other tangible fixed assets | 26 | - | €16,921 | +€16,921 | |
| Financial fixed assets | 28 | €3,600 | €7,678 | +€4,078 | +113% |
| Current assets | 29/58 | €50,320 | €13,829 | -€36,492 | -72.5% |
| Stocks and contracts in progress | 3 | €6,741 | €9,842 | +€3,101 | +46.0% |
| Stocks | 30/36 | €6,741 | €9,842 | +€3,101 | +46.0% |
| Amounts receivable within one year | 40/41 | €645 | - | -€645 | |
| Other amounts receivable | 41 | €645 | - | -€645 | |
| Cash at bank and in hand | 54/58 | €42,195 | €2,551 | -€39,645 | -94.0% |
| Deferred charges and accrued income | 490/1 | €738 | €1,436 | +€697 | +94.5% |
| Total equity and liabilities | 10/49 | €54,493 | €97,277 | +€42,785 | +78.5% |
| Equity | 10/15 | €37,255 | €22,694 | -€14,561 | -39.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,255 | €34,255 | = | 0.0% |
| Distributable reserves | 133 | €34,255 | €34,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,561 | -€14,561 | |
| Amounts payable | 17/49 | €17,238 | €74,584 | +€57,346 | +333% |
| Amounts payable after more than one year | 17 | - | €39,225 | +€39,225 | |
| Financial debts | 170/4 | - | €39,225 | +€39,225 | |
| Amounts payable within one year | 42/48 | €17,238 | €35,358 | +€18,120 | +105% |
| Current portion of amounts payable after more than one year | 42 | - | €12,570 | +€12,570 | |
| Trade debts | 44 | €1,813 | €15,888 | +€14,075 | +776% |
| Suppliers | 440/4 | €1,813 | €15,888 | +€14,075 | +776% |
| Taxes, remuneration and social security | 45 | €14,565 | €6,825 | -€7,740 | -53.1% |
| Taxes | 450/3 | €14,565 | €4,082 | -€10,483 | -72.0% |
| Remuneration and social security | 454/9 | - | €2,743 | +€2,743 | |
| Other amounts payable | 47/48 | €860 | €76 | -€784 | -91.2% |
| Remuneration, social security and pensions | 62 | - | €27,063 | +€27,063 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €6,786 | +€6,292 | +1,275% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,431 | +€7,431 | |
| Other operating charges | 640/8 | €5,039 | €828 | -€4,212 | -83.6% |
| Gross operating margin | 9900 | €52,504 | €29,100 | -€23,403 | -44.6% |
| Operating profit (loss) | 9901 | €46,971 | -€13,007 | -€59,978 | |
| Financial income | 75/76B | €184 | €234 | +€50 | +27.2% |
| Recurring financial income | 75 | €184 | €234 | +€50 | +27.2% |
| Financial charges | 65/66B | €68 | €1,788 | +€1,721 | +2,549% |
| Recurring financial charges | 65 | €68 | €1,788 | +€1,721 | +2,549% |
| Profit (loss) for the period before taxes | 9903 | €47,087 | -€14,561 | -€61,648 | |
| Income taxes | 67/77 | €12,832 | - | -€12,832 | |
| Profit (loss) for the period | 9904 | €34,255 | -€14,561 | -€48,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,255 | -€14,561 | -€48,816 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.