CHERIMOYA.BE: 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.
CHERIMOYA.BE
Largest movements
- Intangible fixed assets +€76,159
up €76,159 (+20.8%), from €366,555 to €442,714
- Cash -€72,723
down €72,723 (-93.7%), from €77,652 to €4,928
mainly Investment in fixed assets (net) (-€178,469) and Current portion of long-term debt (-€117,717)
- Receivables within one year -€58,915
down €58,915 (-48.3%), from €121,863 to €62,948
of which Other amounts receivable: -€63,738
- Profit (loss) carried forward +€150,867
up €150,867 (+14.6%), from -€1.0m to -€884,762
- Current portion of long-term debt -€117,717
down €117,717 (-59.2%), from €198,717 to €81,000
- Debts after one year -€114,000
down €114,000 (-18.1%), from €629,250 to €515,250
- Short-term financial debts +€29,403
new in 2025: €29,403
- Accrued charges and deferred income -€11,458
no longer reported in 2025 (was €11,458)
- Gross operating margin +€249,506
up €249,506 (+3,288%), from €7,589 to €257,096
- Depreciation +€43,088
up €43,088 (+72.8%), from €59,222 to €102,310
- Financial charges -€21,997
down €21,997 (-84.9%), from €25,916 to €3,919
- Other operating charges -€8,321
no longer reported in 2025 (was €8,321)
- Financial income -€2,803
no longer reported in 2025 (was €2,803)
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 | €568,532 | €510,921 | -€57,611 | -10.1% |
| Fixed assets | 21/28 | €366,555 | €442,714 | +€76,159 | +20.8% |
| Intangible fixed assets | 21 | €366,555 | €442,714 | +€76,159 | +20.8% |
| Current assets | 29/58 | €201,977 | €68,207 | -€133,770 | -66.2% |
| Amounts receivable within one year | 40/41 | €121,863 | €62,948 | -€58,915 | -48.3% |
| Trade receivables | 40 | €43,220 | €48,044 | +€4,823 | +11.2% |
| Other amounts receivable | 41 | €78,643 | €14,905 | -€63,738 | -81.0% |
| Cash at bank and in hand | 54/58 | €77,652 | €4,928 | -€72,723 | -93.7% |
| Deferred charges and accrued income | 490/1 | €2,463 | €330 | -€2,133 | -86.6% |
| Total equity and liabilities | 10/49 | €568,532 | €510,921 | -€57,611 | -10.1% |
| Equity | 10/15 | -€517,029 | -€366,162 | +€150,867 | +29.2% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,035,629 | -€884,762 | +€150,867 | +14.6% |
| Amounts payable | 17/49 | €1,085,561 | €877,083 | -€208,478 | -19.2% |
| Amounts payable after more than one year | 17 | €629,250 | €515,250 | -€114,000 | -18.1% |
| Financial debts | 170/4 | €629,250 | €515,250 | -€114,000 | -18.1% |
| Amounts payable within one year | 42/48 | €444,853 | €361,833 | -€83,020 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €198,717 | €81,000 | -€117,717 | -59.2% |
| Financial debts | 43 | - | €29,403 | +€29,403 | |
| Credit institutions | 430/8 | - | €29,403 | +€29,403 | |
| Trade debts | 44 | €240,053 | €251,431 | +€11,378 | +4.7% |
| Suppliers | 440/4 | €240,053 | €251,431 | +€11,378 | +4.7% |
| Taxes, remuneration and social security | 45 | €6,082 | - | -€6,082 | |
| Taxes | 450/3 | €6,082 | - | -€6,082 | |
| Accrued charges and deferred income | 492/3 | €11,458 | - | -€11,458 | |
| Non-recurring operating income | 76A | €130,392 | €300,000 | +€169,608 | +130% |
| Remuneration, social security and pensions | 62 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,222 | €102,310 | +€43,088 | +72.8% |
| Other operating charges | 640/8 | €8,321 | - | -€8,321 | |
| Gross operating margin | 9900 | €7,589 | €257,096 | +€249,506 | +3,288% |
| Operating profit (loss) | 9901 | -€60,254 | €154,786 | +€215,040 | |
| Financial income | 75/76B | €2,803 | - | -€2,803 | |
| Recurring financial income | 75 | €2,803 | - | -€2,803 | |
| Financial charges | 65/66B | €25,916 | €3,919 | -€21,997 | -84.9% |
| Recurring financial charges | 65 | €25,916 | €3,919 | -€21,997 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | -€83,367 | €150,867 | +€234,234 | |
| Profit (loss) for the period | 9904 | -€83,367 | €150,867 | +€234,234 | |
| Profit (loss) for the period to be appropriated | 9905 | -€83,367 | €150,867 | +€234,234 |
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 26 October 2026 via checked.be.