LE TEMPS DES CERISES: what changed
What changed
LE TEMPS DES CERISES
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
€54,208
2024 · €5,294+€48,914
Equity
€105,723
2024 · €50,015+€55,708
Cash
€110,408
2024 · €78,000+€32,408
Balance sheet total
€606,641
2024 · €591,380+€15,262
Largest movements
Assets
- Cash +€32,408
up €32,408 (+41.5%), from €78,000 to €110,408
mainly Net result for the year (+€54,208) and Depreciation (+€28,231)
- Tangible fixed assets -€24,984
down €24,984 (-6.4%), from €391,284 to €366,300
of which Land and buildings: -€23,114
- Receivables within one year +€8,512
up €8,512 (+225%), from €3,778 to €12,290
of which Trade receivables: +€5,924
Equity and liabilities
- Debts after one year -€62,126
down €62,126 (-18.3%), from €339,777 to €277,651
- Profit (loss) carried forward +€54,208
up €54,208 (+96.3%), from -€56,313 to -€2,105
- Current portion of long-term debt +€25,832
up €25,832 (+55.8%), from €46,294 to €72,126
Income statement
- Gross operating margin -€311,610
down €311,610 (-44.0%), from €708,027 to €396,417
- Write-downs -€7,395
down €7,395, from €6,364 to -€1,030
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,294
Gross operating margin
-€311,610
Staff costs
+€2,508
Depreciation
+€1,465
Write-downs
+€7,395
Provisions
+€3,937
Other operating charges
+€64
Other operating items
+€342,749
Financial income
+€735
Financial charges
+€1,671
Result 2025
€54,208
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€70,449
Investment
-€3,247
Financing
-€34,794
Cash 2024
€78,000
From operations (derived)
+€70,449
Net result for the year
+€54,208
Depreciation
+€28,231
Stocks and contracts
+€3,572
Receivables within one year
-€8,512
Deferred charges and accrued income
-€2,897
Provisions
-€3,031
Trade debts
-€3,369
Tax, wage and social debts
+€224
Other debts
-€127
Accrued charges and deferred income
+€2,151
Investment (derived)
-€3,247
Investment in fixed assets (net)
-€3,247
Financing
-€34,794
Debts after one year
-€62,126
Current portion of long-term debt
+€25,832
Contributions, distributions and other
+€1,500
Cash 2025
€110,408
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €591,380 | €606,641 | +€15,262 | +2.6% |
| Fixed assets | 21/28 | €392,393 | €367,409 | -€24,984 | -6.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €391,284 | €366,300 | -€24,984 | -6.4% |
| Land and buildings | 22 | €373,899 | €350,785 | -€23,114 | -6.2% |
| Plant, machinery and equipment | 23 | €14,481 | €10,473 | -€4,009 | -27.7% |
| Furniture and vehicles | 24 | €2,904 | €5,042 | +€2,139 | +73.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,109 | €1,109 | = | 0.0% |
| Current assets | 29/58 | €198,987 | €239,232 | +€40,245 | +20.2% |
| Stocks and contracts in progress | 3 | €111,816 | €108,244 | -€3,572 | -3.2% |
| Stocks | 30/36 | €111,816 | €108,244 | -€3,572 | -3.2% |
| Amounts receivable within one year | 40/41 | €3,778 | €12,290 | +€8,512 | +225% |
| Trade receivables | 40 | €2,647 | €8,571 | +€5,924 | +224% |
| Other amounts receivable | 41 | €1,132 | €3,720 | +€2,588 | +229% |
| Cash at bank and in hand | 54/58 | €78,000 | €110,408 | +€32,408 | +41.5% |
| Deferred charges and accrued income | 490/1 | €5,392 | €8,289 | +€2,897 | +53.7% |
| Total equity and liabilities | 10/49 | €591,380 | €606,641 | +€15,262 | +2.6% |
| Equity | 10/15 | €50,015 | €105,723 | +€55,708 | +111% |
| Contributions | 10/11 | €90,204 | €91,704 | +€1,500 | +1.7% |
| Reserves | 13 | €16,125 | €16,125 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,954 | €11,954 | = | 0.0% |
| Distributable reserves | 133 | €4,171 | €4,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,313 | -€2,105 | +€54,208 | +96.3% |
| Provisions and deferred taxes | 16 | €3,031 | - | -€3,031 | |
| Provisions for liabilities and charges | 160/5 | €3,031 | - | -€3,031 | |
| Other liabilities and charges | 164/5 | €3,031 | - | -€3,031 | |
| Amounts payable | 17/49 | €538,333 | €500,918 | -€37,415 | -7.0% |
| Amounts payable after more than one year | 17 | €339,777 | €277,651 | -€62,126 | -18.3% |
| Financial debts | 170/4 | €339,777 | €277,651 | -€62,126 | -18.3% |
| Amounts payable within one year | 42/48 | €191,827 | €214,387 | +€22,560 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €46,294 | €72,126 | +€25,832 | +55.8% |
| Trade debts | 44 | €94,995 | €91,626 | -€3,369 | -3.5% |
| Suppliers | 440/4 | €94,995 | €91,626 | -€3,369 | -3.5% |
| Taxes, remuneration and social security | 45 | €50,361 | €50,585 | +€224 | +0.4% |
| Taxes | 450/3 | €4,071 | €5,305 | +€1,234 | +30.3% |
| Remuneration and social security | 454/9 | €46,290 | €45,280 | -€1,010 | -2.2% |
| Other amounts payable | 47/48 | €177 | €50 | -€127 | -71.9% |
| Accrued charges and deferred income | 492/3 | €6,728 | €8,880 | +€2,151 | +32.0% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €343,652 | €65 | -€343,587 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €301,714 | €299,207 | -€2,508 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,696 | €28,231 | -€1,465 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,364 | -€1,030 | -€7,395 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€3,937 | -€3,937 | |
| Other operating charges | 640/8 | €7,839 | €7,776 | -€64 | -0.8% |
| Non-recurring operating charges | 66A | €343,190 | €441 | -€342,749 | -99.9% |
| Gross operating margin | 9900 | €708,027 | €396,417 | -€311,610 | -44.0% |
| Operating profit (loss) | 9901 | €19,224 | €65,732 | +€46,508 | +242% |
| Financial income | 75/76B | €4,744 | €5,479 | +€735 | +15.5% |
| Recurring financial income | 75 | €4,744 | €5,479 | +€735 | +15.5% |
| Financial charges | 65/66B | €18,674 | €17,002 | -€1,671 | -8.9% |
| Recurring financial charges | 65 | €18,674 | €17,002 | -€1,671 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €5,294 | €54,208 | +€48,914 | +924% |
| Profit (loss) for the period | 9904 | €5,294 | €54,208 | +€48,914 | +924% |
| Profit (loss) for the period to be appropriated | 9905 | €5,294 | €54,208 | +€48,914 | +924% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.