DrCHEKAM: 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.
DrCHEKAM
Largest movements
- Receivables within one year +€30,566
new in 2024: €30,566
- Cash -€6,861
down €6,861 (-65.4%), from €10,483 to €3,623
mainly Other debts (-€36,469) and Receivables within one year (-€30,566)
- Tangible fixed assets -€6,826
no longer reported in 2024 (was €6,826)
- Profit (loss) carried forward +€42,939
up €42,939, from -€42,202 to €737
- Other debts -€36,469
no longer reported in 2024 (was €36,469)
- Tax, wage and social debts +€6,608
up €6,608 (+944.0%), from €700 to €7,308
of which Taxes: +€7,308
- Trade debts +€3,530
up €3,530 (+20.0%), from €17,614 to €21,144
- Gross operating margin +€81,048
up €81,048, from -€24,261 to €56,787
- Taxes +€7,308
new in 2024: €7,308
- Financial income +€1,054
new in 2024: €1,054
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 | €17,581 | €34,189 | +€16,608 | +94.5% |
| Fixed assets | 21/28 | €6,826 | - | -€6,826 | |
| Tangible fixed assets | 22/27 | €6,826 | - | -€6,826 | |
| Furniture and vehicles | 24 | €6,826 | - | -€6,826 | |
| Current assets | 29/58 | €10,755 | €34,189 | +€23,434 | +217.9% |
| Amounts receivable within one year | 40/41 | - | €30,566 | +€30,566 | |
| Other amounts receivable | 41 | - | €30,566 | +€30,566 | |
| Cash at bank and in hand | 54/58 | €10,483 | €3,623 | -€6,861 | -65.4% |
| Deferred charges and accrued income | 490/1 | €272 | - | -€272 | |
| Total equity and liabilities | 10/49 | €17,581 | €34,189 | +€16,608 | +94.5% |
| Equity | 10/15 | -€37,202 | €5,737 | +€42,939 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,202 | €737 | +€42,939 | |
| Amounts payable | 17/49 | €54,783 | €28,451 | -€26,332 | -48.1% |
| Amounts payable within one year | 42/48 | €54,783 | €28,451 | -€26,332 | -48.1% |
| Trade debts | 44 | €17,614 | €21,144 | +€3,530 | +20.0% |
| Suppliers | 440/4 | €17,614 | €21,144 | +€3,530 | +20.0% |
| Taxes, remuneration and social security | 45 | €700 | €7,308 | +€6,608 | +944.0% |
| Taxes | 450/3 | - | €7,308 | +€7,308 | |
| Remuneration and social security | 454/9 | €700 | - | -€700 | |
| Other amounts payable | 47/48 | €36,469 | - | -€36,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,833 | €6,826 | -€7 | -0.1% |
| Other operating charges | 640/8 | €253 | €696 | +€444 | +175.4% |
| Gross operating margin | 9900 | -€24,261 | €56,787 | +€81,048 | |
| Operating profit (loss) | 9901 | -€31,347 | €49,264 | +€80,611 | |
| Financial income | 75/76B | - | €1,054 | +€1,054 | |
| Recurring financial income | 75 | - | €1,054 | +€1,054 | |
| Financial charges | 65/66B | €50 | €71 | +€21 | +41.8% |
| Recurring financial charges | 65 | €50 | €71 | +€21 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,397 | €50,247 | +€81,644 | |
| Income taxes | 67/77 | - | €7,308 | +€7,308 | |
| Profit (loss) for the period | 9904 | -€31,397 | €42,939 | +€74,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,397 | €42,939 | +€74,336 |
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 9 October 2026 via checked.be.