Chernook Daniël: 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.
Chernook Daniël
Largest movements
- Financial fixed assets +€20,000
new in 2025: €20,000
- Receivables within one year -€8,555
down €8,555 (-47.5%), from €18,021 to €9,466
of which Trade receivables: -€8,561
- Tangible fixed assets -€8,194
down €8,194 (-29.4%), from €27,876 to €19,682
of which Leasing and similar rights: -€6,346
- Cash +€6,675
up €6,675 (+24.8%), from €26,956 to €33,631
mainly Net result for the year (+€14,309) and Tax, wage and social debts (+€8,600)
- Reserves +€14,309
up €14,309 (+73.4%), from €19,499 to €33,808
- Tax, wage and social debts +€8,600
up €8,600 (+61.9%), from €13,883 to €22,483
of which Remuneration and social security: +€7,315
- Other debts -€7,796
down €7,796 (-38.2%), from €20,428 to €12,631
- Debts after one year -€4,542
down €4,542 (-38.7%), from €11,750 to €7,208
- Trade debts -€1,382
down €1,382 (-90.1%), from €1,533 to €151
- Gross operating margin +€11,911
up €11,911 (+45.0%), from €26,454 to €38,365
- Other operating charges +€8,298
up €8,298 (+794.1%), from €1,045 to €9,343
- Taxes +€1,668
up €1,668 (+47.1%), from €3,539 to €5,207
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 | €74,436 | €83,824 | +€9,388 | +12.6% |
| Fixed assets | 21/28 | €27,876 | €39,682 | +€11,806 | +42.3% |
| Tangible fixed assets | 22/27 | €27,876 | €19,682 | -€8,194 | -29.4% |
| Plant, machinery and equipment | 23 | €3,306 | €3,599 | +€292 | +8.8% |
| Furniture and vehicles | 24 | €2,140 | - | -€2,140 | |
| Leasing and similar rights | 25 | €22,429 | €16,083 | -€6,346 | -28.3% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €46,560 | €44,142 | -€2,418 | -5.2% |
| Amounts receivable within one year | 40/41 | €18,021 | €9,466 | -€8,555 | -47.5% |
| Trade receivables | 40 | €18,021 | €9,460 | -€8,561 | -47.5% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €26,956 | €33,631 | +€6,675 | +24.8% |
| Deferred charges and accrued income | 490/1 | €1,583 | €1,045 | -€538 | -34.0% |
| Total equity and liabilities | 10/49 | €74,436 | €83,824 | +€9,388 | +12.6% |
| Equity | 10/15 | €22,499 | €36,808 | +€14,309 | +63.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,499 | €33,808 | +€14,309 | +73.4% |
| Distributable reserves | 133 | €19,499 | €33,808 | +€14,309 | +73.4% |
| Amounts payable | 17/49 | €51,937 | €47,016 | -€4,921 | -9.5% |
| Amounts payable after more than one year | 17 | €11,750 | €7,208 | -€4,542 | -38.7% |
| Financial debts | 170/4 | €11,750 | €7,208 | -€4,542 | -38.7% |
| Amounts payable within one year | 42/48 | €40,187 | €39,808 | -€379 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €4,342 | €4,542 | +€200 | +4.6% |
| Trade debts | 44 | €1,533 | €151 | -€1,382 | -90.1% |
| Suppliers | 440/4 | €1,533 | €151 | -€1,382 | -90.1% |
| Taxes, remuneration and social security | 45 | €13,883 | €22,483 | +€8,600 | +61.9% |
| Taxes | 450/3 | €5,566 | €6,851 | +€1,285 | +23.1% |
| Remuneration and social security | 454/9 | €8,317 | €15,632 | +€7,315 | +88.0% |
| Other amounts payable | 47/48 | €20,428 | €12,631 | -€7,796 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,088 | €8,426 | +€338 | +4.2% |
| Other operating charges | 640/8 | €1,045 | €9,343 | +€8,298 | +794.1% |
| Gross operating margin | 9900 | €26,454 | €38,365 | +€11,911 | +45.0% |
| Operating profit (loss) | 9901 | €17,321 | €20,596 | +€3,276 | +18.9% |
| Financial income | 75/76B | €2 | €0 | -€1 | -97.3% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -97.3% |
| Financial charges | 65/66B | €1,097 | €1,081 | -€16 | -1.5% |
| Recurring financial charges | 65 | €1,097 | €1,081 | -€16 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €16,226 | €19,516 | +€3,290 | +20.3% |
| Income taxes | 67/77 | €3,539 | €5,207 | +€1,668 | +47.1% |
| Profit (loss) for the period | 9904 | €12,686 | €14,309 | +€1,622 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,686 | €14,309 | +€1,622 | +12.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.