STAR CHEEMA: 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.
STAR CHEEMA
Largest movements
- Cash -€970
down €970 (-18.2%), from €5,328 to €4,358
mainly Net result for the year (-€853) and Receivables within one year (-€117)
- Receivables within one year +€117
up €117 (+14.8%), from €790 to €907
- Profit (loss) carried forward -€853
down €853 (-1,043%), from -€82 to -€935
- Other operating charges +€387
new in 2024: €387
- Gross operating margin -€386
new in 2024: -€386
- Purchases and services +€386
new in 2024: €386
- Financial income +€28
up €28 (+136%), from €21 to €49
- Financial charges +€26
up €26 (+25.8%), from €103 to €129
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.
Derived cash bridge
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 | €6,118 | €5,265 | -€853 | -13.9% |
| Current assets | 29/58 | €6,118 | €5,265 | -€853 | -13.9% |
| Amounts receivable within one year | 40/41 | €790 | €907 | +€117 | +14.8% |
| Other amounts receivable | 41 | €790 | €907 | +€117 | +14.8% |
| Cash at bank and in hand | 54/58 | €5,328 | €4,358 | -€970 | -18.2% |
| Total equity and liabilities | 10/49 | €6,118 | €5,265 | -€853 | -13.9% |
| Equity | 10/15 | €6,118 | €5,265 | -€853 | -13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82 | -€935 | -€853 | -1,043% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €386 | +€386 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | - | -€386 | -€386 | |
| Operating profit (loss) | 9901 | - | -€773 | -€773 | |
| Financial income | 75/76B | €21 | €49 | +€28 | +136% |
| Recurring financial income | 75 | €21 | €49 | +€28 | +136% |
| Financial charges | 65/66B | €103 | €129 | +€26 | +25.8% |
| Recurring financial charges | 65 | €103 | €129 | +€26 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | -€82 | -€853 | -€771 | -943% |
| Profit (loss) for the period | 9904 | -€82 | -€853 | -€771 | -943% |
| Profit (loss) for the period to be appropriated | 9905 | -€82 | -€853 | -€771 | -943% |
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 17 October 2026 via checked.be.