CHERRY FARM: what changed
CHERRY FARM
Largest movements
- Receivables within one year +€26,451
up €26,451 (+1,682%), from €1,573 to €28,024
of which Trade receivables: +€23,242
- Cash +€17,332
up €17,332 (+186%), from €9,322 to €26,654
mainly Other debts (+€83,830) and Depreciation (+€14,435)
- Tangible fixed assets -€14,435
down €14,435 (-31.0%), from €46,588 to €32,154
- Deferred charges and accrued income +€1,056
up €1,056 (+371%), from €285 to €1,340
- Other debts +€83,830
up €83,830 (+229%), from €36,594 to €120,424
- Profit (loss) carried forward -€23,420
down €23,420 (-118%), from -€19,847 to -€43,267
- Trade debts -€20,988
down €20,988 (-95.1%), from €22,081 to €1,093
- Tax, wage and social debts -€9,215
down €9,215 (-66.1%), from €13,941 to €4,726
- Gross operating margin -€20,883
down €20,883, from €3,743 to -€17,140
- Financial income +€18,840
up €18,840 (+112,813%), from €17 to €18,856
of which Non-recurring financial income: +€18,838
- Taxes -€2,279
down €2,279 (-77.2%), from €2,951 to €672
- Financial charges -€825
down €825 (-87.2%), from €946 to €121
- Depreciation +€567
up €567 (+4.1%), from €13,868 to €14,435
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,768 | €88,172 | +€30,404 | +52.6% |
| Fixed assets | 21/28 | €46,588 | €32,154 | -€14,435 | -31.0% |
| Tangible fixed assets | 22/27 | €46,588 | €32,154 | -€14,435 | -31.0% |
| Land and buildings | 22 | €46,588 | €32,154 | -€14,435 | -31.0% |
| Current assets | 29/58 | €11,180 | €56,018 | +€44,838 | +401% |
| Amounts receivable within one year | 40/41 | €1,573 | €28,024 | +€26,451 | +1,682% |
| Trade receivables | 40 | €1,573 | €24,815 | +€23,242 | +1,478% |
| Other amounts receivable | 41 | - | €3,208 | +€3,208 | |
| Cash at bank and in hand | 54/58 | €9,322 | €26,654 | +€17,332 | +186% |
| Deferred charges and accrued income | 490/1 | €285 | €1,340 | +€1,056 | +371% |
| Total equity and liabilities | 10/49 | €57,768 | €88,172 | +€30,404 | +52.6% |
| Equity | 10/15 | -€14,847 | -€38,267 | -€23,420 | -158% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,847 | -€43,267 | -€23,420 | -118% |
| Amounts payable | 17/49 | €72,615 | €126,439 | +€53,823 | +74.1% |
| Amounts payable within one year | 42/48 | €72,615 | €126,243 | +€53,628 | +73.9% |
| Trade debts | 44 | €22,081 | €1,093 | -€20,988 | -95.1% |
| Suppliers | 440/4 | €22,081 | €1,093 | -€20,988 | -95.1% |
| Taxes, remuneration and social security | 45 | €13,941 | €4,726 | -€9,215 | -66.1% |
| Taxes | 450/3 | €13,941 | €4,726 | -€9,215 | -66.1% |
| Other amounts payable | 47/48 | €36,594 | €120,424 | +€83,830 | +229% |
| Accrued charges and deferred income | 492/3 | - | €196 | +€196 | |
| Remuneration, social security and pensions | 62 | €221 | €181 | -€40 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,868 | €14,435 | +€567 | +4.1% |
| Other operating charges | 640/8 | €513 | €259 | -€254 | -49.6% |
| Non-recurring operating charges | 66A | - | €9,468 | +€9,468 | |
| Gross operating margin | 9900 | €3,743 | -€17,140 | -€20,883 | |
| Operating profit (loss) | 9901 | -€10,859 | -€41,483 | -€30,624 | -282% |
| Financial income | 75/76B | €17 | €18,856 | +€18,840 | +112,813% |
| Recurring financial income | 75 | €17 | €18 | +€2 | +10.5% |
| Non-recurring financial income | 76B | - | €18,838 | +€18,838 | |
| Financial charges | 65/66B | €946 | €121 | -€825 | -87.2% |
| Recurring financial charges | 65 | €946 | €121 | -€825 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,788 | -€22,748 | -€10,959 | -93.0% |
| Income taxes | 67/77 | €2,951 | €672 | -€2,279 | -77.2% |
| Profit (loss) for the period | 9904 | -€14,739 | -€23,420 | -€8,681 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,739 | -€23,420 | -€8,681 | -58.9% |
Next steps
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 3 November 2026 via checked.be.