CHERRY FOOD: 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.
CHERRY FOOD
Largest movements
- Tangible fixed assets -€5,825
down €5,825 (-28.7%), from €20,289 to €14,464
of which Furniture and vehicles: -€7,493
- Stocks and contracts -€3,448
down €3,448 (-42.9%), from €8,040 to €4,591
- Intangible fixed assets -€2,350
down €2,350 (-47.0%), from €5,000 to €2,650
- Cash -€1,001
down €1,001 (-32.1%), from €3,122 to €2,121
mainly Net result for the year (-€15,860) and Receivables within one year (-€491)
- Receivables within one year +€491
up €491 (+92.4%), from €532 to €1,023
- Profit (loss) carried forward -€15,860
down €15,860 (-28.3%), from -€56,018 to -€71,878
- Tax, wage and social debts +€3,873
new in 2024: €3,873
- Gross operating margin -€21,550
down €21,550, from €15,319 to -€6,231
- Depreciation +€984
up €984 (+16.2%), from €6,090 to €7,074
- Other operating charges -€668
down €668 (-47.7%), from €1,402 to €734
- Financial charges +€304
up €304 (+1,808%), from €17 to €321
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,782 | €29,649 | -€12,133 | -29.0% |
| Fixed assets | 21/28 | €30,089 | €21,914 | -€8,175 | -27.2% |
| Intangible fixed assets | 21 | €5,000 | €2,650 | -€2,350 | -47.0% |
| Tangible fixed assets | 22/27 | €20,289 | €14,464 | -€5,825 | -28.7% |
| Plant, machinery and equipment | 23 | €12,796 | €8,472 | -€4,325 | -33.8% |
| Furniture and vehicles | 24 | €7,493 | - | -€7,493 | |
| Other tangible fixed assets | 26 | - | €5,992 | +€5,992 | |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €11,693 | €7,735 | -€3,958 | -33.9% |
| Stocks and contracts in progress | 3 | €8,040 | €4,591 | -€3,448 | -42.9% |
| Stocks | 30/36 | €8,040 | €4,591 | -€3,448 | -42.9% |
| Amounts receivable within one year | 40/41 | €532 | €1,023 | +€491 | +92.4% |
| Other amounts receivable | 41 | €532 | €1,023 | +€491 | +92.4% |
| Cash at bank and in hand | 54/58 | €3,122 | €2,121 | -€1,001 | -32.1% |
| Total equity and liabilities | 10/49 | €41,782 | €29,649 | -€12,133 | -29.0% |
| Equity | 10/15 | €41,634 | €25,775 | -€15,860 | -38.1% |
| Contributions | 10/11 | €97,653 | €97,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,018 | -€71,878 | -€15,860 | -28.3% |
| Amounts payable | 17/49 | €148 | €3,874 | +€3,726 | +2,517% |
| Amounts payable within one year | 42/48 | €148 | €3,874 | +€3,726 | +2,517% |
| Taxes, remuneration and social security | 45 | - | €3,873 | +€3,873 | |
| Taxes | 450/3 | - | €3,873 | +€3,873 | |
| Other amounts payable | 47/48 | €148 | €1 | -€147 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,090 | €7,074 | +€984 | +16.2% |
| Other operating charges | 640/8 | €1,402 | €734 | -€668 | -47.7% |
| Non-recurring operating charges | 66A | - | €1,532 | +€1,532 | |
| Gross operating margin | 9900 | €15,319 | -€6,231 | -€21,550 | |
| Operating profit (loss) | 9901 | €7,826 | -€15,572 | -€23,398 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €17 | €321 | +€304 | +1,808% |
| Recurring financial charges | 65 | €17 | €321 | +€304 | +1,808% |
| Profit (loss) for the period before taxes | 9903 | €7,809 | -€15,860 | -€23,669 | |
| Profit (loss) for the period | 9904 | €7,809 | -€15,860 | -€23,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,809 | -€15,860 | -€23,669 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.