Dr Cherif: 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.
Dr Cherif
Largest movements
- Cash +€208,293
up €208,293 (+566.9%), from €36,745 to €245,038
mainly Net result for the year (+€168,247) and Tax, wage and social debts (+€36,886)
- Deferred charges and accrued income -€23,207
down €23,207 (-27.7%), from €83,886 to €60,679
- Receivables within one year +€16,758
up €16,758 (+2533.6%), from €661 to €17,419
of which Other amounts receivable: +€16,888
- Reserves +€168,247
up €168,247 (+241.5%), from €69,655 to €237,902
- Tax, wage and social debts +€36,886
up €36,886 (+96.1%), from €38,380 to €75,266
of which Taxes: +€46,126
- Other debts -€4,665
no longer reported in 2024 (was €4,665)
- Gross operating margin +€149,305
up €149,305 (+158.2%), from €94,359 to €243,664
- Taxes +€50,827
up €50,827 (+209.0%), from €24,319 to €75,146
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.
Cash bridge derived
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 | €121,293 | €323,136 | +€201,843 | +166.4% |
| Current assets | 29/58 | €121,293 | €323,136 | +€201,843 | +166.4% |
| Amounts receivable within one year | 40/41 | €661 | €17,419 | +€16,758 | +2533.6% |
| Trade receivables | 40 | €130 | - | -€130 | |
| Other amounts receivable | 41 | €531 | €17,419 | +€16,888 | +3177.9% |
| Cash at bank and in hand | 54/58 | €36,745 | €245,038 | +€208,293 | +566.9% |
| Deferred charges and accrued income | 490/1 | €83,886 | €60,679 | -€23,207 | -27.7% |
| Total equity and liabilities | 10/49 | €121,293 | €323,136 | +€201,843 | +166.4% |
| Equity | 10/15 | €72,655 | €240,902 | +€168,247 | +231.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,655 | €237,902 | +€168,247 | +241.5% |
| Distributable reserves | 133 | €69,655 | €237,902 | +€168,247 | +241.5% |
| Amounts payable | 17/49 | €48,638 | €82,234 | +€33,596 | +69.1% |
| Amounts payable within one year | 42/48 | €44,698 | €77,081 | +€32,383 | +72.4% |
| Trade debts | 44 | €1,653 | €1,815 | +€162 | +9.8% |
| Suppliers | 440/4 | €1,653 | €1,815 | +€162 | +9.8% |
| Taxes, remuneration and social security | 45 | €38,380 | €75,266 | +€36,886 | +96.1% |
| Taxes | 450/3 | €29,020 | €75,146 | +€46,126 | +158.9% |
| Remuneration and social security | 454/9 | €9,360 | €120 | -€9,240 | -98.7% |
| Other amounts payable | 47/48 | €4,665 | - | -€4,665 | |
| Accrued charges and deferred income | 492/3 | €3,940 | €5,153 | +€1,213 | +30.8% |
| Other operating charges | 640/8 | €384 | €427 | +€43 | +11.2% |
| Gross operating margin | 9900 | €94,359 | €243,664 | +€149,305 | +158.2% |
| Operating profit (loss) | 9901 | €93,974 | €243,236 | +€149,262 | +158.8% |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Financial charges | 65/66B | - | €73 | +€73 | |
| Recurring financial charges | 65 | - | €73 | +€73 | |
| Profit (loss) for the period before taxes | 9903 | €93,974 | €243,393 | +€149,419 | +159.0% |
| Income taxes | 67/77 | €24,319 | €75,146 | +€50,827 | +209.0% |
| Profit (loss) for the period | 9904 | €69,655 | €168,247 | +€98,592 | +141.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,655 | €168,247 | +€98,592 | +141.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.