CHERICOUX: 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.
CHERICOUX
Largest movements
- Cash -€41,996
down €41,996 (-60.8%), from €69,109 to €27,113
mainly Investment in fixed assets (net) (-€57,458) and Receivables within one year (-€18,188)
- Tangible fixed assets +€31,394
up €31,394 (+49.2%), from €63,819 to €95,213
of which Furniture and vehicles: +€32,796
- Receivables within one year +€18,188
up €18,188 (+27.3%), from €66,606 to €84,794
of which Trade receivables: +€18,050
- Profit (loss) carried forward +€5,830
up €5,830 (+13.6%), from €42,808 to €48,638
- Trade debts +€3,209
up €3,209 (+38.6%), from €8,319 to €11,528
- Tax, wage and social debts -€2,757
down €2,757 (-75.4%), from €3,655 to €898
- Write-downs -€9,578
down €9,578 (-71.3%), from €13,426 to €3,848
- Gross operating margin +€5,243
up €5,243 (+13.1%), from €40,003 to €45,246
- Other operating charges +€4,503
up €4,503 (+83.5%), from €5,396 to €9,899
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.
Cash bridge derived
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 | €200,608 | €208,302 | +€7,694 | +3.8% |
| Fixed assets | 21/28 | €63,819 | €95,213 | +€31,394 | +49.2% |
| Tangible fixed assets | 22/27 | €63,819 | €95,213 | +€31,394 | +49.2% |
| Land and buildings | 22 | €6,053 | €13,017 | +€6,964 | +115.1% |
| Plant, machinery and equipment | 23 | €57,598 | €49,232 | -€8,366 | -14.5% |
| Furniture and vehicles | 24 | €168 | €32,964 | +€32,796 | +19521.4% |
| Current assets | 29/58 | €136,789 | €113,089 | -€23,700 | -17.3% |
| Amounts receivable within one year | 40/41 | €66,606 | €84,794 | +€18,188 | +27.3% |
| Trade receivables | 40 | €66,606 | €84,656 | +€18,050 | +27.1% |
| Other amounts receivable | 41 | - | €138 | +€138 | |
| Cash at bank and in hand | 54/58 | €69,109 | €27,113 | -€41,996 | -60.8% |
| Deferred charges and accrued income | 490/1 | €1,074 | €1,182 | +€108 | +10.1% |
| Total equity and liabilities | 10/49 | €200,608 | €208,302 | +€7,694 | +3.8% |
| Equity | 10/15 | €153,693 | €159,523 | +€5,830 | +3.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €48,885 | €48,885 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,206 | €40,206 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,808 | €48,638 | +€5,830 | +13.6% |
| Amounts payable | 17/49 | €46,915 | €48,779 | +€1,864 | +4.0% |
| Amounts payable within one year | 42/48 | €46,915 | €48,770 | +€1,855 | +4.0% |
| Trade debts | 44 | €8,319 | €11,528 | +€3,209 | +38.6% |
| Suppliers | 440/4 | €8,319 | €11,528 | +€3,209 | +38.6% |
| Taxes, remuneration and social security | 45 | €3,655 | €898 | -€2,757 | -75.4% |
| Taxes | 450/3 | €3,655 | €898 | -€2,757 | -75.4% |
| Other amounts payable | 47/48 | €34,941 | €36,344 | +€1,403 | +4.0% |
| Accrued charges and deferred income | 492/3 | €0 | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,710 | €26,064 | +€354 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,426 | €3,848 | -€9,578 | -71.3% |
| Other operating charges | 640/8 | €5,396 | €9,899 | +€4,503 | +83.5% |
| Gross operating margin | 9900 | €40,003 | €45,246 | +€5,243 | +13.1% |
| Operating profit (loss) | 9901 | -€4,529 | €5,435 | +€9,964 | |
| Financial income | 75/76B | €202 | €464 | +€262 | +129.7% |
| Recurring financial income | 75 | €202 | €464 | +€262 | +129.7% |
| Financial charges | 65/66B | €81 | €69 | -€12 | -14.8% |
| Recurring financial charges | 65 | €81 | €69 | -€12 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,408 | €5,830 | +€10,238 | |
| Income taxes | 67/77 | €61 | - | -€61 | |
| Profit (loss) for the period | 9904 | -€4,469 | €5,830 | +€10,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,469 | €5,830 | +€10,299 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.