CHEESEANDMOUSE: 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.
CHEESEANDMOUSE
Largest movements
- Receivables within one year +€56,542
up €56,542 (+148.2%), from €38,155 to €94,696
of which Other amounts receivable: +€36,915
- Cash -€3,903
no longer reported in 2025 (was €3,903)
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€56,542)
- Tangible fixed assets +€3,582
new in 2025: €3,582
- Deferred charges and accrued income +€1,347
new in 2025: €1,347
- Other debts +€65,000
new in 2025: €65,000
- Profit (loss) carried forward -€31,614
down €31,614 (-95.7%), from €33,030 to €1,416
- Tax, wage and social debts +€20,462
up €20,462 (+452.6%), from €4,521 to €24,984
- Current portion of long-term debt +€5,536
up €5,536 (+206.3%), from €2,683 to €8,219
- Trade debts -€1,818
down €1,818 (-99.8%), from €1,823 to €4
- Gross operating margin +€14,568
up €14,568 (+49.0%), from €29,736 to €44,304
- Taxes +€6,094
up €6,094 (+135.4%), from €4,500 to €10,594
- Other operating charges -€5,822
down €5,822 (-77.8%), from €7,485 to €1,663
- Financial income +€1,636
up €1,636 (+166.1%), from €985 to €2,620
- Depreciation +€488
new in 2025: €488
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 | €42,058 | €99,624 | +€57,567 | +136.9% |
| Fixed assets | 21/28 | - | €3,582 | +€3,582 | |
| Tangible fixed assets | 22/27 | - | €3,582 | +€3,582 | |
| Other tangible fixed assets | 26 | - | €3,582 | +€3,582 | |
| Current assets | 29/58 | €42,058 | €96,043 | +€53,985 | +128.4% |
| Amounts receivable within one year | 40/41 | €38,155 | €94,696 | +€56,542 | +148.2% |
| Trade receivables | 40 | €13,318 | €32,944 | +€19,626 | +147.4% |
| Other amounts receivable | 41 | €24,837 | €61,752 | +€36,915 | +148.6% |
| Cash at bank and in hand | 54/58 | €3,903 | - | -€3,903 | |
| Deferred charges and accrued income | 490/1 | - | €1,347 | +€1,347 | |
| Total equity and liabilities | 10/49 | €42,058 | €99,624 | +€57,567 | +136.9% |
| Equity | 10/15 | €33,031 | €1,417 | -€31,614 | -95.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Outside capital | 11 | €1 | €1 | = | 0.0% |
| Other | 1109/19 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,030 | €1,416 | -€31,614 | -95.7% |
| Amounts payable | 17/49 | €9,027 | €98,208 | +€89,181 | +987.9% |
| Amounts payable within one year | 42/48 | €9,027 | €98,208 | +€89,181 | +987.9% |
| Current portion of amounts payable after more than one year | 42 | €2,683 | €8,219 | +€5,536 | +206.3% |
| Trade debts | 44 | €1,823 | €4 | -€1,818 | -99.8% |
| Suppliers | 440/4 | €1,823 | €4 | -€1,818 | -99.8% |
| Taxes, remuneration and social security | 45 | €4,521 | €24,984 | +€20,462 | +452.6% |
| Taxes | 450/3 | €4,521 | €24,984 | +€20,462 | +452.6% |
| Other amounts payable | 47/48 | - | €65,000 | +€65,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €488 | +€488 | |
| Other operating charges | 640/8 | €7,485 | €1,663 | -€5,822 | -77.8% |
| Gross operating margin | 9900 | €29,736 | €44,304 | +€14,568 | +49.0% |
| Operating profit (loss) | 9901 | €22,251 | €42,153 | +€19,902 | +89.4% |
| Financial income | 75/76B | €985 | €2,620 | +€1,636 | +166.1% |
| Recurring financial income | 75 | €985 | €2,620 | +€1,636 | +166.1% |
| Financial charges | 65/66B | €353 | €793 | +€440 | +124.4% |
| Recurring financial charges | 65 | €353 | €793 | +€440 | +124.4% |
| Profit (loss) for the period before taxes | 9903 | €22,883 | €43,981 | +€21,098 | +92.2% |
| Income taxes | 67/77 | €4,500 | €10,594 | +€6,094 | +135.4% |
| Profit (loss) for the period | 9904 | €18,383 | €33,386 | +€15,004 | +81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,383 | €33,386 | +€15,004 | +81.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.