CHERBEN & Co: 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.
CHERBEN & Co
Largest movements
- Receivables within one year -€90,363
down €90,363 (-27.1%), from €332,972 to €242,609
- Financial fixed assets +€88,123
new in 2025: €88,123
- Cash -€9,427
down €9,427 (-78.7%), from €11,979 to €2,552
mainly Investment in fixed assets (net) (-€89,523) and Tax, wage and social debts (-€35,441)
- Tax, wage and social debts -€35,441
down €35,441 (-73.2%), from €48,395 to €12,954
- Profit (loss) carried forward +€31,049
up €31,049 (+10.8%), from €288,138 to €319,187
- Trade debts -€8,119
down €8,119 (-98.8%), from €8,219 to €100
- Gross operating margin -€102,558
down €102,558 (-70.9%), from €144,605 to €42,048
- Taxes -€22,557
down €22,557 (-73.0%), from €30,908 to €8,351
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.
Derived cash bridge
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 | €348,275 | €336,141 | -€12,134 | -3.5% |
| Fixed assets | 21/28 | €3,324 | €90,979 | +€87,655 | +2,637% |
| Tangible fixed assets | 22/27 | €3,324 | €2,856 | -€468 | -14.1% |
| Furniture and vehicles | 24 | €3,324 | €2,856 | -€468 | -14.1% |
| Financial fixed assets | 28 | - | €88,123 | +€88,123 | |
| Current assets | 29/58 | €344,951 | €245,161 | -€99,790 | -28.9% |
| Amounts receivable within one year | 40/41 | €332,972 | €242,609 | -€90,363 | -27.1% |
| Trade receivables | 40 | €332,972 | €242,609 | -€90,363 | -27.1% |
| Cash at bank and in hand | 54/58 | €11,979 | €2,552 | -€9,427 | -78.7% |
| Total equity and liabilities | 10/49 | €348,275 | €336,141 | -€12,134 | -3.5% |
| Equity | 10/15 | €290,138 | €321,187 | +€31,049 | +10.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,138 | €319,187 | +€31,049 | +10.8% |
| Amounts payable | 17/49 | €58,137 | €14,954 | -€43,183 | -74.3% |
| Amounts payable within one year | 42/48 | €58,137 | €14,741 | -€43,396 | -74.6% |
| Trade debts | 44 | €8,219 | €100 | -€8,119 | -98.8% |
| Suppliers | 440/4 | €8,219 | €100 | -€8,119 | -98.8% |
| Taxes, remuneration and social security | 45 | €48,395 | €12,954 | -€35,441 | -73.2% |
| Taxes | 450/3 | €48,395 | €12,954 | -€35,441 | -73.2% |
| Other amounts payable | 47/48 | €1,524 | €1,687 | +€163 | +10.7% |
| Accrued charges and deferred income | 492/3 | - | €213 | +€213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,511 | €1,868 | +€357 | +23.6% |
| Other operating charges | 640/8 | - | €587 | +€587 | |
| Gross operating margin | 9900 | €144,605 | €42,048 | -€102,558 | -70.9% |
| Operating profit (loss) | 9901 | €143,094 | €39,593 | -€103,501 | -72.3% |
| Financial charges | 65/66B | €92 | €193 | +€101 | +110% |
| Recurring financial charges | 65 | €92 | €193 | +€101 | +110% |
| Profit (loss) for the period before taxes | 9903 | €143,002 | €39,400 | -€103,602 | -72.4% |
| Income taxes | 67/77 | €30,908 | €8,351 | -€22,557 | -73.0% |
| Profit (loss) for the period | 9904 | €112,095 | €31,049 | -€81,046 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,095 | €31,049 | -€81,046 | -72.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.