Cherelle: 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.
Cherelle
Largest movements
- Tangible fixed assets -€5,966
down €5,966 (-31.6%), from €18,896 to €12,930
of which Furniture and vehicles: -€5,257
- Cash +€4,603
up €4,603 (+327.4%), from €1,406 to €6,009
mainly Other debts (+€17,428) and Tax, wage and social debts (+€11,360)
- Stocks and contracts +€1,139
up €1,139 (+62.4%), from €1,825 to €2,964
- Receivables within one year -€706
down €706 (-98.6%), from €716 to €10
- Deferred charges and accrued income -€417
no longer reported in 2023 (was €417)
- Profit (loss) carried forward -€34,331
down €34,331 (-57.3%), from -€59,941 to -€94,272
- Other debts +€17,428
up €17,428 (+25.9%), from €67,298 to €84,726
- Tax, wage and social debts +€11,360
up €11,360 (+277.0%), from €4,102 to €15,462
of which Remuneration and social security: +€11,035
- Trade debts +€4,196
up €4,196 (+141.5%), from €2,965 to €7,161
- Staff costs +€41,437
up €41,437 (+108.0%), from €38,358 to €79,795
- Gross operating margin +€35,497
up €35,497 (+186.7%), from €19,008 to €54,505
- Financial charges +€1,275
up €1,275 (+591.4%), from €216 to €1,491
- Other operating charges -€1,065
down €1,065 (-50.8%), from €2,096 to €1,031
- Depreciation -€857
down €857 (-11.7%), from €7,305 to €6,449
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 | €26,824 | €25,478 | -€1,347 | -5.0% |
| Fixed assets | 21/28 | €22,461 | €16,495 | -€5,966 | -26.6% |
| Tangible fixed assets | 22/27 | €18,896 | €12,930 | -€5,966 | -31.6% |
| Plant, machinery and equipment | 23 | €874 | €165 | -€709 | -81.2% |
| Furniture and vehicles | 24 | €18,022 | €12,765 | -€5,257 | -29.2% |
| Financial fixed assets | 28 | €3,565 | €3,565 | = | 0.0% |
| Current assets | 29/58 | €4,364 | €8,983 | +€4,619 | +105.9% |
| Stocks and contracts in progress | 3 | €1,825 | €2,964 | +€1,139 | +62.4% |
| Stocks | 30/36 | €1,825 | €2,964 | +€1,139 | +62.4% |
| Amounts receivable within one year | 40/41 | €716 | €10 | -€706 | -98.6% |
| Other amounts receivable | 41 | €716 | €10 | -€706 | -98.6% |
| Cash at bank and in hand | 54/58 | €1,406 | €6,009 | +€4,603 | +327.4% |
| Deferred charges and accrued income | 490/1 | €417 | - | -€417 | |
| Total equity and liabilities | 10/49 | €26,824 | €25,478 | -€1,347 | -5.0% |
| Equity | 10/15 | -€47,541 | -€81,872 | -€34,331 | -72.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,941 | -€94,272 | -€34,331 | -57.3% |
| Amounts payable | 17/49 | €74,365 | €107,349 | +€32,984 | +44.4% |
| Amounts payable within one year | 42/48 | €74,365 | €107,349 | +€32,984 | +44.4% |
| Trade debts | 44 | €2,965 | €7,161 | +€4,196 | +141.5% |
| Suppliers | 440/4 | €2,965 | €7,161 | +€4,196 | +141.5% |
| Taxes, remuneration and social security | 45 | €4,102 | €15,462 | +€11,360 | +277.0% |
| Taxes | 450/3 | €428 | €753 | +€325 | +75.9% |
| Remuneration and social security | 454/9 | €3,673 | €14,709 | +€11,035 | +300.4% |
| Other amounts payable | 47/48 | €67,298 | €84,726 | +€17,428 | +25.9% |
| Remuneration, social security and pensions | 62 | €38,358 | €79,795 | +€41,437 | +108.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,305 | €6,449 | -€857 | -11.7% |
| Other operating charges | 640/8 | €2,096 | €1,031 | -€1,065 | -50.8% |
| Gross operating margin | 9900 | €19,008 | €54,505 | +€35,497 | +186.7% |
| Operating profit (loss) | 9901 | -€28,752 | -€32,769 | -€4,017 | -14.0% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €216 | €1,491 | +€1,275 | +591.4% |
| Recurring financial charges | 65 | €216 | €1,491 | +€1,275 | +591.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,936 | -€34,260 | -€5,325 | -18.4% |
| Income taxes | 67/77 | €150 | €71 | -€79 | -52.7% |
| Profit (loss) for the period | 9904 | -€29,086 | -€34,331 | -€5,245 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,086 | -€34,331 | -€5,245 | -18.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.