CHERLET EVELINE: 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.
CHERLET EVELINE
Largest movements
- Receivables within one year -€14,789
down €14,789 (-32.6%), from €45,335 to €30,546
of which Other amounts receivable: -€14,764
- Tangible fixed assets -€10,674
down €10,674 (-95.6%), from €11,169 to €496
of which Furniture and vehicles: -€10,272
- Cash +€1,894
up €1,894 (+785.7%), from €241 to €2,135
mainly Receivables within one year (+€14,789) and Investment in fixed assets (net) (+€10,272)
- Trade debts -€27,763
down €27,763 (-27.5%), from €100,834 to €73,071
- Profit (loss) carried forward +€4,368
up €4,368 (+7.7%), from -€56,675 to -€52,307
- Depreciation -€6,760
down €6,760 (-94.4%), from €7,162 to €401
- Gross operating margin +€3,967
up €3,967 (+71.9%), from €5,520 to €9,487
- Other operating charges -€941
down €941 (-32.1%), from €2,935 to €1,994
- Financial charges -€308
down €308 (-70.1%), from €440 to €132
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 | €56,745 | €33,343 | -€23,402 | -41.2% |
| Fixed assets | 21/28 | €11,169 | €496 | -€10,674 | -95.6% |
| Tangible fixed assets | 22/27 | €11,169 | €496 | -€10,674 | -95.6% |
| Plant, machinery and equipment | 23 | €897 | €496 | -€401 | -44.7% |
| Furniture and vehicles | 24 | €10,272 | €0 | -€10,272 | -100.0% |
| Current assets | 29/58 | €45,576 | €32,848 | -€12,728 | -27.9% |
| Amounts receivable within one year | 40/41 | €45,335 | €30,546 | -€14,789 | -32.6% |
| Trade receivables | 40 | €25 | €0 | -€25 | -100.0% |
| Other amounts receivable | 41 | €45,310 | €30,546 | -€14,764 | -32.6% |
| Cash at bank and in hand | 54/58 | €241 | €2,135 | +€1,894 | +785.7% |
| Deferred charges and accrued income | 490/1 | €0 | €167 | +€167 | |
| Total equity and liabilities | 10/49 | €56,745 | €33,343 | -€23,402 | -41.2% |
| Equity | 10/15 | -€44,127 | -€39,759 | +€4,368 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €148 | €148 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €148 | €148 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,675 | -€52,307 | +€4,368 | +7.7% |
| Amounts payable | 17/49 | €100,873 | €73,103 | -€27,770 | -27.5% |
| Amounts payable within one year | 42/48 | €100,873 | €73,103 | -€27,770 | -27.5% |
| Trade debts | 44 | €100,834 | €73,071 | -€27,763 | -27.5% |
| Suppliers | 440/4 | €100,834 | €73,071 | -€27,763 | -27.5% |
| Taxes, remuneration and social security | 45 | €39 | €32 | -€7 | -18.2% |
| Taxes | 450/3 | €39 | €32 | -€7 | -18.2% |
| Non-recurring operating income | 76A | - | €9,504 | +€9,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,162 | €401 | -€6,760 | -94.4% |
| Other operating charges | 640/8 | €2,935 | €1,994 | -€941 | -32.1% |
| Non-recurring operating charges | 66A | - | €2,616 | +€2,616 | |
| Gross operating margin | 9900 | €5,520 | €9,487 | +€3,967 | +71.9% |
| Operating profit (loss) | 9901 | -€4,577 | €4,475 | +€9,052 | |
| Financial income | 75/76B | €4 | €24 | +€21 | +568.9% |
| Recurring financial income | 75 | €4 | €24 | +€21 | +568.9% |
| Financial charges | 65/66B | €440 | €132 | -€308 | -70.1% |
| Recurring financial charges | 65 | €440 | €132 | -€308 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,014 | €4,368 | +€9,382 | |
| Profit (loss) for the period | 9904 | -€5,014 | €4,368 | +€9,382 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,014 | €4,368 | +€9,382 |
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.