CHEF RIEMST: 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.
CHEF RIEMST
Largest movements
- Stocks and contracts -€9,002
down €9,002 (-82.3%), from €10,935 to €1,933
- Cash +€8,039
up €8,039 (+136%), from €5,895 to €13,934
mainly Net result for the year (+€11,954) and Stocks and contracts (+€9,002)
- Tangible fixed assets +€2,836
up €2,836 (+62.6%), from €4,531 to €7,367
of which Furniture and vehicles: +€2,703
- Reserves +€13,204
new in 2024: €13,204
- Other debts -€10,687
no longer reported in 2024 (was €10,687)
- Tax, wage and social debts +€3,874
up €3,874 (+239%), from €1,619 to €5,493
of which Taxes: +€3,492
- Trade debts -€3,257
down €3,257 (-41.9%), from €7,771 to €4,514
- Profit (loss) carried forward -€1,250
no longer reported in 2024 (was €1,250)
- Gross operating margin +€18,910
up €18,910 (+170%), from €11,091 to €30,002
- Taxes +€3,897
up €3,897 (+1,211%), from €322 to €4,219
- Other operating charges +€353
up €353 (+16.0%), from €2,209 to €2,562
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 | €26,827 | €28,710 | +€1,883 | +7.0% |
| Fixed assets | 21/28 | €4,531 | €7,367 | +€2,836 | +62.6% |
| Tangible fixed assets | 22/27 | €4,531 | €7,367 | +€2,836 | +62.6% |
| Plant, machinery and equipment | 23 | €3,178 | €3,310 | +€132 | +4.2% |
| Furniture and vehicles | 24 | €1,353 | €4,056 | +€2,703 | +200% |
| Current assets | 29/58 | €22,296 | €21,343 | -€953 | -4.3% |
| Stocks and contracts in progress | 3 | €10,935 | €1,933 | -€9,002 | -82.3% |
| Stocks | 30/36 | €10,935 | €1,933 | -€9,002 | -82.3% |
| Amounts receivable within one year | 40/41 | €5,466 | €5,477 | +€11 | +0.2% |
| Other amounts receivable | 41 | €5,466 | €5,477 | +€11 | +0.2% |
| Cash at bank and in hand | 54/58 | €5,895 | €13,934 | +€8,039 | +136% |
| Total equity and liabilities | 10/49 | €26,827 | €28,710 | +€1,883 | +7.0% |
| Equity | 10/15 | €6,750 | €18,704 | +€11,954 | +177% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | - | €13,204 | +€13,204 | |
| Distributable reserves | 133 | - | €13,204 | +€13,204 | |
| Profit (loss) carried forward | 14 | €1,250 | - | -€1,250 | |
| Amounts payable | 17/49 | €20,077 | €10,006 | -€10,071 | -50.2% |
| Amounts payable within one year | 42/48 | €20,077 | €10,006 | -€10,071 | -50.2% |
| Trade debts | 44 | €7,771 | €4,514 | -€3,257 | -41.9% |
| Suppliers | 440/4 | €7,771 | €4,514 | -€3,257 | -41.9% |
| Taxes, remuneration and social security | 45 | €1,619 | €5,493 | +€3,874 | +239% |
| Taxes | 450/3 | €1,049 | €4,541 | +€3,492 | +333% |
| Remuneration and social security | 454/9 | €570 | €952 | +€382 | +67.0% |
| Other amounts payable | 47/48 | €10,687 | - | -€10,687 | |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Remuneration, social security and pensions | 62 | €8,274 | €8,573 | +€299 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,447 | €1,692 | +€244 | +16.9% |
| Other operating charges | 640/8 | €2,209 | €2,562 | +€353 | +16.0% |
| Non-recurring operating charges | 66A | - | €816 | +€816 | |
| Gross operating margin | 9900 | €11,091 | €30,002 | +€18,910 | +170% |
| Operating profit (loss) | 9901 | -€839 | €16,359 | +€17,198 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €90 | €186 | +€96 | +107% |
| Recurring financial charges | 65 | €90 | €186 | +€96 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€929 | €16,173 | +€17,101 | |
| Income taxes | 67/77 | €322 | €4,219 | +€3,897 | +1,211% |
| Profit (loss) for the period | 9904 | -€1,250 | €11,954 | +€13,204 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,250 | €11,954 | +€13,204 |
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 20 October 2026 via checked.be.