Cherevit: 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.
Cherevit
Largest movements
- Tangible fixed assets +€4,304
up €4,304 (+1.2%), from €371,057 to €375,361
of which Plant, machinery and equipment: +€25,400
- Other debts -€13,565
down €13,565 (-13.2%), from €102,896 to €89,331
- Advances received +€10,000
up €10,000 (+22.9%), from €43,698 to €53,698
- Reserves +€9,277
up €9,277 (+5.6%), from €165,189 to €174,467
of which Distributable reserves: +€9,277
- Gross operating margin -€4,347
down €4,347 (-8.0%), from €54,513 to €50,165
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 | €386,988 | €390,627 | +€3,639 | +0.9% |
| Fixed assets | 21/28 | €371,057 | €375,361 | +€4,304 | +1.2% |
| Tangible fixed assets | 22/27 | €371,057 | €375,361 | +€4,304 | +1.2% |
| Land and buildings | 22 | €323,630 | €302,600 | -€21,030 | -6.5% |
| Plant, machinery and equipment | 23 | €47,275 | €72,675 | +€25,400 | +53.7% |
| Furniture and vehicles | 24 | €151 | €86 | -€66 | -43.3% |
| Current assets | 29/58 | €15,931 | €15,266 | -€665 | -4.2% |
| Amounts receivable within one year | 40/41 | €8,260 | €8,293 | +€33 | +0.4% |
| Trade receivables | 40 | €8,260 | €8,293 | +€33 | +0.4% |
| Cash at bank and in hand | 54/58 | €4,886 | €5,236 | +€350 | +7.2% |
| Deferred charges and accrued income | 490/1 | €2,785 | €1,737 | -€1,048 | -37.6% |
| Total equity and liabilities | 10/49 | €386,988 | €390,627 | +€3,639 | +0.9% |
| Equity | 10/15 | €232,189 | €241,467 | +€9,277 | +4.0% |
| Contributions | 10/11 | €67,000 | €67,000 | = | 0.0% |
| Capital | 10 | €67,000 | €67,000 | = | 0.0% |
| Issued capital | 100 | €67,000 | €67,000 | = | 0.0% |
| Reserves | 13 | €165,189 | €174,467 | +€9,277 | +5.6% |
| Non-distributable reserves | 130/1 | €6,700 | €6,700 | = | 0.0% |
| Legal reserve | 130 | €6,700 | €6,700 | = | 0.0% |
| Distributable reserves | 133 | €158,489 | €167,767 | +€9,277 | +5.9% |
| Amounts payable | 17/49 | €154,798 | €149,160 | -€5,638 | -3.6% |
| Amounts payable within one year | 42/48 | €154,798 | €149,160 | -€5,638 | -3.6% |
| Trade debts | 44 | €3,496 | €128 | -€3,368 | -96.3% |
| Suppliers | 440/4 | €3,496 | €128 | -€3,368 | -96.3% |
| Advances received on contracts in progress | 46 | €43,698 | €53,698 | +€10,000 | +22.9% |
| Taxes, remuneration and social security | 45 | €4,709 | €6,003 | +€1,295 | +27.5% |
| Taxes | 450/3 | €4,709 | €6,003 | +€1,295 | +27.5% |
| Other amounts payable | 47/48 | €102,896 | €89,331 | -€13,565 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,687 | €33,993 | +€306 | +0.9% |
| Other operating charges | 640/8 | €2,424 | €2,498 | +€74 | +3.1% |
| Gross operating margin | 9900 | €54,513 | €50,165 | -€4,347 | -8.0% |
| Operating profit (loss) | 9901 | €18,401 | €13,674 | -€4,728 | -25.7% |
| Financial charges | 65/66B | €65 | €67 | +€1 | +2.0% |
| Recurring financial charges | 65 | €65 | €67 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €18,336 | €13,607 | -€4,729 | -25.8% |
| Income taxes | 67/77 | €4,584 | €4,329 | -€254 | -5.6% |
| Profit (loss) for the period | 9904 | €13,752 | €9,277 | -€4,474 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,752 | €9,277 | -€4,474 | -32.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.