CHEOUIRFA: 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.
CHEOUIRFA
Largest movements
- Stocks and contracts -€9,681
down €9,681 (-90.6%), from €10,681 to €1,000
- Tangible fixed assets +€8,712
new in 2023: €8,712
- Receivables within one year -€1,011
down €1,011 (-47.1%), from €2,147 to €1,136
of which Other amounts receivable: -€2,015
- Profit (loss) carried forward -€8,391
down €8,391, from €5,271 to -€3,120
- Tax, wage and social debts +€3,335
up €3,335 (+936.0%), from €356 to €3,692
- Other debts +€2,542
new in 2023: €2,542
- Trade debts +€550
up €550 (+40.6%), from €1,354 to €1,903
- Gross operating margin -€3,857
down €3,857, from €970 to -€2,887
- Depreciation +€1,194
new in 2023: €1,194
- Other operating charges +€1,077
up €1,077 (+40.4%), from €2,669 to €3,746
- Financial charges +€461
up €461 (+100.2%), from €460 to €920
- Taxes -€356
new in 2023: -€356
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,478 | €11,514 | -€1,963 | -14.6% |
| Fixed assets | 21/28 | €650 | €9,362 | +€8,712 | +1340.3% |
| Tangible fixed assets | 22/27 | - | €8,712 | +€8,712 | |
| Furniture and vehicles | 24 | - | €8,712 | +€8,712 | |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €12,828 | €2,152 | -€10,675 | -83.2% |
| Stocks and contracts in progress | 3 | €10,681 | €1,000 | -€9,681 | -90.6% |
| Stocks | 30/36 | €10,681 | €1,000 | -€9,681 | -90.6% |
| Amounts receivable within one year | 40/41 | €2,147 | €1,136 | -€1,011 | -47.1% |
| Trade receivables | 40 | €132 | €1,136 | +€1,004 | +763.2% |
| Other amounts receivable | 41 | €2,015 | - | -€2,015 | |
| Cash at bank and in hand | 54/58 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €13,478 | €11,514 | -€1,963 | -14.6% |
| Equity | 10/15 | €11,768 | €3,377 | -€8,391 | -71.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | - | -€6,250 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,350 | - | -€12,350 | |
| Outside capital | 11 | - | €6,250 | +€6,250 | |
| Other | 1109/19 | - | €6,250 | +€6,250 | |
| Reserves | 13 | €247 | €247 | = | 0.0% |
| Non-distributable reserves | 130/1 | €247 | €247 | = | 0.0% |
| Legal reserve | 130 | €247 | - | -€247 | |
| Reserves not available under the articles | 1311 | - | €247 | +€247 | |
| Profit (loss) carried forward | 14 | €5,271 | -€3,120 | -€8,391 | |
| Amounts payable | 17/49 | €1,710 | €8,137 | +€6,427 | +375.9% |
| Amounts payable within one year | 42/48 | €1,710 | €8,137 | +€6,427 | +375.9% |
| Trade debts | 44 | €1,354 | €1,903 | +€550 | +40.6% |
| Suppliers | 440/4 | €1,354 | €1,903 | +€550 | +40.6% |
| Taxes, remuneration and social security | 45 | €356 | €3,692 | +€3,335 | +936.0% |
| Taxes | 450/3 | €356 | €3,692 | +€3,335 | +936.0% |
| Other amounts payable | 47/48 | - | €2,542 | +€2,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,194 | +€1,194 | |
| Other operating charges | 640/8 | €2,669 | €3,746 | +€1,077 | +40.4% |
| Gross operating margin | 9900 | €970 | -€2,887 | -€3,857 | |
| Operating profit (loss) | 9901 | -€1,699 | -€7,827 | -€6,129 | -360.8% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €460 | €920 | +€461 | +100.2% |
| Recurring financial charges | 65 | €460 | €920 | +€461 | +100.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,122 | -€8,747 | -€6,625 | -312.2% |
| Income taxes | 67/77 | - | -€356 | -€356 | |
| Profit (loss) for the period | 9904 | -€2,122 | -€8,391 | -€6,269 | -295.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,122 | -€8,391 | -€6,269 | -295.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.