Cherry-pop: 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-pop
Largest movements
- Cash -€5,146
down €5,146 (-83.5%), from €6,162 to €1,016
mainly Net result for the year (-€10,540) and Stocks and contracts (-€4,392)
- Stocks and contracts +€4,392
new in 2025: €4,392
- Receivables within one year +€2,736
up €2,736 (+6,603%), from €41 to €2,778
of which Trade receivables: +€1,500
- Tangible fixed assets +€2,090
up €2,090 (+244%), from €856 to €2,946
- Profit (loss) carried forward -€10,540
down €10,540, from €851 to -€9,689
- Trade debts +€9,878
up €9,878 (+14,110%), from €70 to €9,948
- Other debts +€2,666
up €2,666 (+172%), from €1,551 to €4,217
- Tax, wage and social debts +€2,067
up €2,067 (+352%), from €587 to €2,655
- Gross operating margin -€9,451
down €9,451, from €1,531 to -€7,920
- Financial charges +€1,625
up €1,625 (+1,247%), from €130 to €1,755
- Other operating charges +€282
up €282 (+239%), from €118 to €400
- Depreciation +€268
up €268 (+137%), from €196 to €464
- Taxes -€250
down €250 (-100%), from €250 to €0
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.
Derived cash bridge
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 | €7,060 | €11,131 | +€4,072 | +57.7% |
| Fixed assets | 21/28 | €856 | €2,946 | +€2,090 | +244% |
| Tangible fixed assets | 22/27 | €856 | €2,946 | +€2,090 | +244% |
| Plant, machinery and equipment | 23 | €856 | €2,946 | +€2,090 | +244% |
| Current assets | 29/58 | €6,204 | €8,185 | +€1,982 | +31.9% |
| Stocks and contracts in progress | 3 | - | €4,392 | +€4,392 | |
| Stocks | 30/36 | - | €4,392 | +€4,392 | |
| Amounts receivable within one year | 40/41 | €41 | €2,778 | +€2,736 | +6,603% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €41 | €1,278 | +€1,236 | +2,983% |
| Cash at bank and in hand | 54/58 | €6,162 | €1,016 | -€5,146 | -83.5% |
| Total equity and liabilities | 10/49 | €7,060 | €11,131 | +€4,072 | +57.7% |
| Equity | 10/15 | €4,851 | -€5,689 | -€10,540 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €851 | -€9,689 | -€10,540 | |
| Amounts payable | 17/49 | €2,208 | €16,820 | +€14,612 | +662% |
| Amounts payable within one year | 42/48 | €2,208 | €16,820 | +€14,612 | +662% |
| Trade debts | 44 | €70 | €9,948 | +€9,878 | +14,110% |
| Suppliers | 440/4 | €70 | €9,948 | +€9,878 | +14,110% |
| Taxes, remuneration and social security | 45 | €587 | €2,655 | +€2,067 | +352% |
| Taxes | 450/3 | €587 | €2,655 | +€2,067 | +352% |
| Other amounts payable | 47/48 | €1,551 | €4,217 | +€2,666 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €464 | +€268 | +137% |
| Other operating charges | 640/8 | €118 | €400 | +€282 | +239% |
| Gross operating margin | 9900 | €1,531 | -€7,920 | -€9,451 | |
| Operating profit (loss) | 9901 | €1,217 | -€8,785 | -€10,002 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.8% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.8% |
| Financial charges | 65/66B | €130 | €1,755 | +€1,625 | +1,247% |
| Recurring financial charges | 65 | €130 | €1,755 | +€1,625 | +1,247% |
| Profit (loss) for the period before taxes | 9903 | €1,101 | -€10,540 | -€11,641 | |
| Income taxes | 67/77 | €250 | €0 | -€250 | -100% |
| Profit (loss) for the period | 9904 | €851 | -€10,540 | -€11,391 | |
| Profit (loss) for the period to be appropriated | 9905 | €851 | -€10,540 | -€11,391 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.