CHEUMENI: 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.
CHEUMENI
Largest movements
- Cash +€87,085
up €87,085 (+264.5%), from €32,926 to €120,010
- Receivables within one year +€9,322
new in 2025: €9,322
- Tangible fixed assets -€1,660
down €1,660 (-44.0%), from €3,770 to €2,110
- Profit (loss) carried forward +€75,681
up €75,681 (+414.2%), from €18,273 to €93,954
- Tax, wage and social debts +€19,206
up €19,206 (+168.6%), from €11,393 to €30,599
of which Taxes: +€17,678
- Other debts +€2,041
new in 2025: €2,041
- Trade debts -€1,763
down €1,763 (-86.9%), from €2,029 to €267
- Gross operating margin +€17,033
up €17,033 (+62.9%), from €27,073 to €44,106
- Taxes +€3,024
up €3,024 (+43.8%), from €6,902 to €9,926
- Staff costs -€1,264
no longer reported in 2025 (was €1,264)
- Depreciation +€450
up €450 (+118.6%), from €380 to €830
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,696 | €131,862 | +€95,166 | +259.3% |
| Fixed assets | 21/28 | €3,770 | €2,110 | -€1,660 | -44.0% |
| Tangible fixed assets | 22/27 | €3,770 | €2,110 | -€1,660 | -44.0% |
| Furniture and vehicles | 24 | €3,770 | €2,110 | -€1,660 | -44.0% |
| Current assets | 29/58 | €32,926 | €129,752 | +€96,826 | +294.1% |
| Amounts receivable within one year | 40/41 | - | €9,322 | +€9,322 | |
| Trade receivables | 40 | - | €9,322 | +€9,322 | |
| Cash at bank and in hand | 54/58 | €32,926 | €120,010 | +€87,085 | +264.5% |
| Deferred charges and accrued income | 490/1 | - | €419 | +€419 | |
| Total equity and liabilities | 10/49 | €36,696 | €131,862 | +€95,166 | +259.3% |
| Equity | 10/15 | €23,273 | €98,954 | +€75,681 | +325.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,273 | €93,954 | +€75,681 | +414.2% |
| Amounts payable | 17/49 | €13,423 | €32,908 | +€19,485 | +145.2% |
| Amounts payable within one year | 42/48 | €13,423 | €32,908 | +€19,485 | +145.2% |
| Trade debts | 44 | €2,029 | €267 | -€1,763 | -86.9% |
| Suppliers | 440/4 | €2,029 | €267 | -€1,763 | -86.9% |
| Taxes, remuneration and social security | 45 | €11,393 | €30,599 | +€19,206 | +168.6% |
| Taxes | 450/3 | €11,393 | €29,072 | +€17,678 | +155.2% |
| Remuneration and social security | 454/9 | - | €1,528 | +€1,528 | |
| Other amounts payable | 47/48 | - | €2,041 | +€2,041 | |
| Remuneration, social security and pensions | 62 | €1,264 | - | -€1,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €830 | +€450 | +118.6% |
| Other operating charges | 640/8 | €238 | €186 | -€52 | -21.8% |
| Gross operating margin | 9900 | €27,073 | €44,106 | +€17,033 | +62.9% |
| Operating profit (loss) | 9901 | €25,191 | €43,090 | +€17,899 | +71.1% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €16 | €87 | +€71 | +437.2% |
| Recurring financial charges | 65 | €16 | €87 | +€71 | +437.2% |
| Profit (loss) for the period before taxes | 9903 | €25,175 | €43,032 | +€17,857 | +70.9% |
| Income taxes | 67/77 | €6,902 | €9,926 | +€3,024 | +43.8% |
| Profit (loss) for the period | 9904 | €18,273 | €33,106 | +€14,833 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,273 | €33,106 | +€14,833 | +81.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.