MADAME CERISE: what changed
MADAME CERISE
Largest movements
- Stocks and contracts -€20,019
down €20,019 (-61.9%), from €32,355 to €12,337
- Tangible fixed assets -€8,542
down €8,542 (-37.9%), from €22,560 to €14,018
of which Leasing and similar rights: -€9,253
- Receivables within one year +€8,163
up €8,163 (+96.8%), from €8,437 to €16,599
of which Trade receivables: +€10,583
- Cash +€3,114
up €3,114 (+53.5%), from €5,826 to €8,940
mainly Stocks and contracts (+€20,019) and Depreciation (+€9,781)
- Other debts -€14,303
down €14,303 (-48.4%), from €29,544 to €15,241
- Debts after one year -€5,905
down €5,905 (-58.8%), from €10,035 to €4,130
- Trade debts -€5,077
down €5,077 (-22.8%), from €22,313 to €17,236
- Profit (loss) carried forward +€4,771
up €4,771 (+22.6%), from -€21,151 to -€16,381
- Tax, wage and social debts +€3,568
up €3,568 (+19.6%), from €18,235 to €21,803
of which Taxes: +€2,568
- Gross operating margin +€47,247
up €47,247 (+90.1%), from €52,425 to €99,672
- Staff costs +€30,120
up €30,120 (+64.2%), from €46,930 to €77,050
- Taxes +€4,217
up €4,217 (+1,423%), from €296 to €4,513
- Financial charges -€2,096
down €2,096 (-79.0%), from €2,652 to €556
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,747 | €66,036 | -€17,711 | -21.1% |
| Fixed assets | 21/28 | €36,690 | €28,148 | -€8,542 | -23.3% |
| Tangible fixed assets | 22/27 | €22,560 | €14,018 | -€8,542 | -37.9% |
| Furniture and vehicles | 24 | €1,106 | €1,818 | +€712 | +64.4% |
| Leasing and similar rights | 25 | €21,453 | €12,200 | -€9,253 | -43.1% |
| Financial fixed assets | 28 | €14,130 | €14,130 | = | 0.0% |
| Current assets | 29/58 | €47,057 | €37,888 | -€9,169 | -19.5% |
| Stocks and contracts in progress | 3 | €32,355 | €12,337 | -€20,019 | -61.9% |
| Stocks | 30/36 | €32,355 | €12,337 | -€20,019 | -61.9% |
| Amounts receivable within one year | 40/41 | €8,437 | €16,599 | +€8,163 | +96.8% |
| Trade receivables | 40 | €4,266 | €14,849 | +€10,583 | +248% |
| Other amounts receivable | 41 | €4,170 | €1,750 | -€2,421 | -58.0% |
| Cash at bank and in hand | 54/58 | €5,826 | €8,940 | +€3,114 | +53.5% |
| Deferred charges and accrued income | 490/1 | €439 | €12 | -€427 | -97.3% |
| Total equity and liabilities | 10/49 | €83,747 | €66,036 | -€17,711 | -21.1% |
| Equity | 10/15 | -€2,532 | €2,238 | +€4,771 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19 | €19 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19 | €19 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19 | €19 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,151 | -€16,381 | +€4,771 | +22.6% |
| Amounts payable | 17/49 | €86,279 | €63,798 | -€22,482 | -26.1% |
| Amounts payable after more than one year | 17 | €10,035 | €4,130 | -€5,905 | -58.8% |
| Financial debts | 170/4 | €10,035 | €4,130 | -€5,905 | -58.8% |
| Amounts payable within one year | 42/48 | €76,244 | €59,667 | -€16,577 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €6,153 | €5,388 | -€765 | -12.4% |
| Trade debts | 44 | €22,313 | €17,236 | -€5,077 | -22.8% |
| Suppliers | 440/4 | €22,313 | €17,236 | -€5,077 | -22.8% |
| Taxes, remuneration and social security | 45 | €18,235 | €21,803 | +€3,568 | +19.6% |
| Taxes | 450/3 | €6,034 | €8,602 | +€2,568 | +42.6% |
| Remuneration and social security | 454/9 | €12,201 | €13,201 | +€1,001 | +8.2% |
| Other amounts payable | 47/48 | €29,544 | €15,241 | -€14,303 | -48.4% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €46,930 | €77,050 | +€30,120 | +64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,791 | €9,781 | -€10 | -0.1% |
| Other operating charges | 640/8 | €2,774 | €3,032 | +€258 | +9.3% |
| Gross operating margin | 9900 | €52,425 | €99,672 | +€47,247 | +90.1% |
| Operating profit (loss) | 9901 | -€7,070 | €9,809 | +€16,879 | |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €2,652 | €556 | -€2,096 | -79.0% |
| Recurring financial charges | 65 | €2,652 | €556 | -€2,096 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,721 | €9,284 | +€19,005 | |
| Income taxes | 67/77 | €296 | €4,513 | +€4,217 | +1,423% |
| Profit (loss) for the period | 9904 | -€10,018 | €4,771 | +€14,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,018 | €4,771 | +€14,789 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.