CHERAIN CLAUDE: what changed
CHERAIN CLAUDE
Largest movements
- Cash +€58,312
up €58,312 (+206,194%), from €28 to €58,340
mainly Net result for the year (+€66,361) and Stocks and contracts (+€52,843)
- Stocks and contracts -€52,843
down €52,843 (-95.7%), from €55,243 to €2,400
- Tangible fixed assets -€26,712
down €26,712 (-42.8%), from €62,383 to €35,671
of which Furniture and vehicles: -€14,832
- Intangible fixed assets -€19,000
down €19,000 (-11.1%), from €171,000 to €152,000
- Receivables within one year +€16,760
up €16,760 (+81.2%), from €20,646 to €37,406
of which Trade receivables: +€13,216
- Profit (loss) carried forward +€66,361
up €66,361 (+37,673%), from €176 to €66,537
- Other debts -€43,217
down €43,217 (-17.7%), from €244,578 to €201,361
- Trade debts -€27,850
down €27,850 (-95.0%), from €29,322 to €1,472
- Debts after one year -€6,542
down €6,542 (-31.8%), from €20,583 to €14,042
- Gross operating margin +€90,388
up €90,388 (+181%), from €49,904 to €140,291
- Taxes +€22,116
up €22,116 (+9,084%), from €243 to €22,359
- Other operating charges +€2,293
up €2,293 (+289%), from €794 to €3,087
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,534 | €300,217 | -€11,317 | -3.6% |
| Fixed assets | 21/28 | €233,383 | €187,671 | -€45,712 | -19.6% |
| Intangible fixed assets | 21 | €171,000 | €152,000 | -€19,000 | -11.1% |
| Tangible fixed assets | 22/27 | €62,383 | €35,671 | -€26,712 | -42.8% |
| Plant, machinery and equipment | 23 | €32,715 | €20,834 | -€11,880 | -36.3% |
| Furniture and vehicles | 24 | €29,668 | €14,836 | -€14,832 | -50.0% |
| Current assets | 29/58 | €78,151 | €112,547 | +€34,396 | +44.0% |
| Stocks and contracts in progress | 3 | €55,243 | €2,400 | -€52,843 | -95.7% |
| Stocks | 30/36 | €55,243 | €2,400 | -€52,843 | -95.7% |
| Amounts receivable within one year | 40/41 | €20,646 | €37,406 | +€16,760 | +81.2% |
| Trade receivables | 40 | €17,197 | €30,413 | +€13,216 | +76.8% |
| Other amounts receivable | 41 | €3,449 | €6,993 | +€3,544 | +103% |
| Cash at bank and in hand | 54/58 | €28 | €58,340 | +€58,312 | +206,194% |
| Deferred charges and accrued income | 490/1 | €2,234 | €14,400 | +€12,167 | +545% |
| Total equity and liabilities | 10/49 | €311,534 | €300,217 | -€11,317 | -3.6% |
| Equity | 10/15 | €10,176 | €76,537 | +€66,361 | +652% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176 | €66,537 | +€66,361 | +37,673% |
| Amounts payable | 17/49 | €301,357 | €223,680 | -€77,677 | -25.8% |
| Amounts payable after more than one year | 17 | €20,583 | €14,042 | -€6,542 | -31.8% |
| Financial debts | 170/4 | €20,583 | €14,042 | -€6,542 | -31.8% |
| Amounts payable within one year | 42/48 | €280,774 | €209,639 | -€71,136 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €6,242 | €6,542 | +€300 | +4.8% |
| Trade debts | 44 | €29,322 | €1,472 | -€27,850 | -95.0% |
| Suppliers | 440/4 | €29,322 | €1,472 | -€27,850 | -95.0% |
| Taxes, remuneration and social security | 45 | €632 | €264 | -€368 | -58.2% |
| Taxes | 450/3 | €632 | €264 | -€368 | -58.2% |
| Other amounts payable | 47/48 | €244,578 | €201,361 | -€43,217 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,967 | €47,095 | +€128 | +0.3% |
| Other operating charges | 640/8 | €794 | €3,087 | +€2,293 | +289% |
| Gross operating margin | 9900 | €49,904 | €140,291 | +€90,388 | +181% |
| Operating profit (loss) | 9901 | €2,142 | €90,109 | +€87,966 | +4,106% |
| Financial income | 75/76B | €1 | €107 | +€106 | +10,412% |
| Recurring financial income | 75 | €1 | €107 | +€106 | +10,412% |
| Financial charges | 65/66B | €1,724 | €1,496 | -€228 | -13.2% |
| Recurring financial charges | 65 | €1,724 | €1,496 | -€228 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €420 | €88,720 | +€88,300 | +21,043% |
| Income taxes | 67/77 | €243 | €22,359 | +€22,116 | +9,084% |
| Profit (loss) for the period | 9904 | €176 | €66,361 | +€66,185 | +37,573% |
| Profit (loss) for the period to be appropriated | 9905 | €176 | €66,361 | +€66,185 | +37,573% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.