CHERIF: 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.
CHERIF
Largest movements
- Stocks and contracts -€1,140
down €1,140 (-21.3%), from €5,350 to €4,210
- Cash -€625
down €625 (-28.1%), from €2,225 to €1,600
mainly Net result for the year (-€8,169) and Tax, wage and social debts (-€1,820)
- Trade debts +€8,224
up €8,224 (+260.7%), from €3,154 to €11,378
- Profit (loss) carried forward -€8,169
down €8,169 (-45.8%), from -€17,853 to -€26,022
- Tax, wage and social debts -€1,820
down €1,820 (-92.7%), from €1,964 to €144
- Gross operating margin -€5,086
down €5,086 (-191.0%), from -€2,663 to -€7,749
- Other operating charges +€376
new in 2025: €376
- Financial charges -€118
down €118 (-72.8%), from €162 to €44
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 | €9,275 | €7,510 | -€1,765 | -19.0% |
| Fixed assets | 21/28 | €1,700 | €1,700 | = | 0.0% |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €7,575 | €5,810 | -€1,765 | -23.3% |
| Stocks and contracts in progress | 3 | €5,350 | €4,210 | -€1,140 | -21.3% |
| Stocks | 30/36 | €5,350 | €4,210 | -€1,140 | -21.3% |
| Cash at bank and in hand | 54/58 | €2,225 | €1,600 | -€625 | -28.1% |
| Total equity and liabilities | 10/49 | €9,275 | €7,510 | -€1,765 | -19.0% |
| Equity | 10/15 | €967 | -€7,202 | -€8,169 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220 | €220 | = | 0.0% |
| Non-distributable reserves | 130/1 | €220 | €220 | = | 0.0% |
| Reserves not available under the articles | 1311 | €220 | €220 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,853 | -€26,022 | -€8,169 | -45.8% |
| Amounts payable | 17/49 | €8,308 | €14,712 | +€6,404 | +77.1% |
| Amounts payable within one year | 42/48 | €8,308 | €14,712 | +€6,404 | +77.1% |
| Trade debts | 44 | €3,154 | €11,378 | +€8,224 | +260.7% |
| Suppliers | 440/4 | €3,154 | €11,378 | +€8,224 | +260.7% |
| Taxes, remuneration and social security | 45 | €1,964 | €144 | -€1,820 | -92.7% |
| Taxes | 450/3 | €1,964 | €144 | -€1,820 | -92.7% |
| Other amounts payable | 47/48 | €3,190 | €3,190 | = | 0.0% |
| Other operating charges | 640/8 | - | €376 | +€376 | |
| Gross operating margin | 9900 | -€2,663 | -€7,749 | -€5,086 | -191.0% |
| Operating profit (loss) | 9901 | -€2,663 | -€8,125 | -€5,462 | -205.1% |
| Financial charges | 65/66B | €162 | €44 | -€118 | -72.8% |
| Recurring financial charges | 65 | €162 | €44 | -€118 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,825 | -€8,169 | -€5,344 | -189.2% |
| Profit (loss) for the period | 9904 | -€2,825 | -€8,169 | -€5,344 | -189.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,825 | -€8,169 | -€5,344 | -189.2% |
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 7 October 2026 via checked.be.