CHERRETTE JORIS: what changed
What changed
CHERRETTE JORIS
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
-€60,908
2024 · €1,933-€62,842
Equity
€331,973
2024 · €392,881-€60,908
Cash
€83,698
2024 · €159,008-€75,310
Balance sheet total
€531,994
2024 · €602,214-€70,220
Largest movements
Assets
- Cash -€75,310
down €75,310 (-47.4%), from €159,008 to €83,698
mainly Investment in fixed assets (net) (-€112,732) and Net result for the year (-€60,908)
- Receivables within one year +€44,986
up €44,986 (+106%), from €42,472 to €87,458
of which Trade receivables: +€58,194
- Tangible fixed assets -€38,720
down €38,720 (-9.9%), from €392,739 to €354,019
of which Plant, machinery and equipment: -€31,078
Equity and liabilities
- Profit (loss) carried forward -€59,873
down €59,873 (-66.6%), from €89,857 to €29,984
- Other debts -€11,068
down €11,068 (-11.5%), from €96,028 to €84,961
Income statement
- Gross operating margin -€71,424
down €71,424 (-41.3%), from €173,055 to €101,631
- Depreciation -€7,552
down €7,552 (-4.7%), from €159,005 to €151,452
- Taxes -€2,023
down €2,023 (-90.2%), from €2,242 to €219
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,933
Gross operating margin
-€71,424
Depreciation
+€7,552
Other operating charges
-€755
Financial income
+€9
Financial charges
-€247
Taxes
+€2,023
Result 2025
-€60,908
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,400
Investment
-€112,732
Financing
+€2,022
Cash 2024
€159,008
From operations (derived)
+€35,400
Net result for the year
-€60,908
Depreciation
+€151,452
Receivables within one year
-€44,986
Deferred charges and accrued income
+€1,176
Trade debts
-€4,884
Tax, wage and social debts
+€4,618
Other debts
-€11,068
Investment (derived)
-€112,732
Investment in fixed assets (net)
-€112,732
Financing
+€2,022
Debts after one year
+€145
Current portion of long-term debt
+€1,878
Cash 2025
€83,698
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €602,214 | €531,994 | -€70,220 | -11.7% |
| Fixed assets | 21/28 | €392,739 | €354,019 | -€38,720 | -9.9% |
| Tangible fixed assets | 22/27 | €392,739 | €354,019 | -€38,720 | -9.9% |
| Plant, machinery and equipment | 23 | €74,602 | €43,524 | -€31,078 | -41.7% |
| Furniture and vehicles | 24 | €318,137 | €310,496 | -€7,642 | -2.4% |
| Current assets | 29/58 | €209,475 | €177,975 | -€31,500 | -15.0% |
| Amounts receivable within one year | 40/41 | €42,472 | €87,458 | +€44,986 | +106% |
| Trade receivables | 40 | €24,483 | €82,677 | +€58,194 | +238% |
| Other amounts receivable | 41 | €17,989 | €4,781 | -€13,208 | -73.4% |
| Cash at bank and in hand | 54/58 | €159,008 | €83,698 | -€75,310 | -47.4% |
| Deferred charges and accrued income | 490/1 | €7,994 | €6,818 | -€1,176 | -14.7% |
| Total equity and liabilities | 10/49 | €602,214 | €531,994 | -€70,220 | -11.7% |
| Equity | 10/15 | €392,881 | €331,973 | -€60,908 | -15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284,424 | €283,388 | -€1,036 | -0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,500 | €9,464 | -€1,036 | -9.9% |
| Distributable reserves | 133 | €272,064 | €272,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,857 | €29,984 | -€59,873 | -66.6% |
| Amounts payable | 17/49 | €209,333 | €200,022 | -€9,311 | -4.4% |
| Amounts payable after more than one year | 17 | €57,261 | €57,406 | +€145 | +0.3% |
| Financial debts | 170/4 | €57,261 | €57,406 | +€145 | +0.3% |
| Amounts payable within one year | 42/48 | €152,072 | €142,616 | -€9,456 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €48,492 | €50,370 | +€1,878 | +3.9% |
| Trade debts | 44 | €7,310 | €2,426 | -€4,884 | -66.8% |
| Suppliers | 440/4 | €7,310 | €2,426 | -€4,884 | -66.8% |
| Taxes, remuneration and social security | 45 | €242 | €4,859 | +€4,618 | +1,912% |
| Taxes | 450/3 | €242 | €4,859 | +€4,618 | +1,912% |
| Other amounts payable | 47/48 | €96,028 | €84,961 | -€11,068 | -11.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,005 | €151,452 | -€7,552 | -4.7% |
| Other operating charges | 640/8 | €4,581 | €5,336 | +€755 | +16.5% |
| Gross operating margin | 9900 | €173,055 | €101,631 | -€71,424 | -41.3% |
| Operating profit (loss) | 9901 | €9,470 | -€55,157 | -€64,627 | |
| Financial income | 75/76B | €47 | €56 | +€9 | +19.6% |
| Recurring financial income | 75 | €47 | €56 | +€9 | +19.6% |
| Financial charges | 65/66B | €5,341 | €5,588 | +€247 | +4.6% |
| Recurring financial charges | 65 | €5,341 | €5,588 | +€247 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €4,175 | -€60,690 | -€64,864 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €2,242 | €219 | -€2,023 | -90.2% |
| Profit (loss) for the period | 9904 | €1,933 | -€60,908 | -€62,842 | |
| Transfer from tax-exempt reserves | 789 | €1,036 | €1,036 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,969 | -€59,873 | -€62,842 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.