BRICHARD Charline: 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.
BRICHARD Charline
Largest movements
- Cash +€32,995
up €32,995 (+82.8%), from €39,873 to €72,867
mainly Net result for the year (+€32,464) and Tax, wage and social debts (+€1,814)
- Profit (loss) carried forward +€32,464
up €32,464 (+57.2%), from €56,723 to €89,187
- Trade debts -€3,074
down €3,074 (-79.0%), from €3,889 to €815
- Tax, wage and social debts +€1,814
up €1,814 (+19.0%), from €9,529 to €11,342
of which Taxes: +€1,664
- Gross operating margin -€9,586
down €9,586 (-16.4%), from €58,543 to €48,956
- Taxes +€1,443
up €1,443 (+11.6%), from €12,458 to €13,901
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,525 | €105,695 | +€32,170 | +43.8% |
| Current assets | 29/58 | €73,525 | €105,695 | +€32,170 | +43.8% |
| Amounts receivable within one year | 40/41 | €32,333 | €32,010 | -€323 | -1.0% |
| Trade receivables | 40 | €15,160 | €15,888 | +€728 | +4.8% |
| Other amounts receivable | 41 | €17,173 | €16,121 | -€1,051 | -6.1% |
| Cash at bank and in hand | 54/58 | €39,873 | €72,867 | +€32,995 | +82.8% |
| Deferred charges and accrued income | 490/1 | €1,319 | €818 | -€502 | -38.0% |
| Total equity and liabilities | 10/49 | €73,525 | €105,695 | +€32,170 | +43.8% |
| Equity | 10/15 | €59,723 | €92,187 | +€32,464 | +54.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,723 | €89,187 | +€32,464 | +57.2% |
| Amounts payable | 17/49 | €13,802 | €13,507 | -€294 | -2.1% |
| Amounts payable within one year | 42/48 | €13,418 | €12,157 | -€1,260 | -9.4% |
| Trade debts | 44 | €3,889 | €815 | -€3,074 | -79.0% |
| Suppliers | 440/4 | €3,889 | €815 | -€3,074 | -79.0% |
| Taxes, remuneration and social security | 45 | €9,529 | €11,342 | +€1,814 | +19.0% |
| Taxes | 450/3 | €8,179 | €9,842 | +€1,664 | +20.3% |
| Remuneration and social security | 454/9 | €1,350 | €1,500 | +€150 | +11.1% |
| Accrued charges and deferred income | 492/3 | €384 | €1,350 | +€966 | +252% |
| Other operating charges | 640/8 | €1,028 | €1,357 | +€328 | +31.9% |
| Gross operating margin | 9900 | €58,543 | €48,956 | -€9,586 | -16.4% |
| Operating profit (loss) | 9901 | €57,514 | €47,600 | -€9,914 | -17.2% |
| Financial income | 75/76B | €64 | €287 | +€223 | +347% |
| Recurring financial income | 75 | €64 | €287 | +€223 | +347% |
| Financial charges | 65/66B | €1,330 | €1,522 | +€192 | +14.5% |
| Recurring financial charges | 65 | €1,330 | €1,522 | +€192 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €56,249 | €46,365 | -€9,883 | -17.6% |
| Income taxes | 67/77 | €12,458 | €13,901 | +€1,443 | +11.6% |
| Profit (loss) for the period | 9904 | €43,790 | €32,464 | -€11,326 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,790 | €32,464 | -€11,326 | -25.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.