C.H.A.R.: 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.
C.H.A.R.
Largest movements
- Cash +€16,770
up €16,770 (+413%), from €4,058 to €20,827
- Receivables within one year +€10,761
new in 2022: €10,761
of which Trade receivables: +€6,096
- Tangible fixed assets +€6,043
new in 2022: €6,043
- Other debts +€19,270
new in 2022: €19,270
- Profit (loss) carried forward +€11,840
up €11,840 (+81.4%), from -€14,542 to -€2,702
- Trade debts +€2,463
new in 2022: €2,463
- Turnover +€180,057
new in 2022: €180,057
- Purchases and services +€166,593
new in 2022: €166,593
- Gross operating margin +€19,594
up €19,594, from -€2,129 to €17,464
- Depreciation +€7,203
new in 2022: €7,203
- Other operating charges +€2,734
new in 2022: €2,734
From the 2020 result to the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,058 | €37,631 | +€33,573 | +827% |
| Fixed assets | 21/28 | - | €6,043 | +€6,043 | |
| Tangible fixed assets | 22/27 | - | €6,043 | +€6,043 | |
| Furniture and vehicles | 24 | - | €6,043 | +€6,043 | |
| Current assets | 29/58 | €4,058 | €31,588 | +€27,530 | +678% |
| Amounts receivable within one year | 40/41 | - | €10,761 | +€10,761 | |
| Trade receivables | 40 | - | €6,096 | +€6,096 | |
| Other amounts receivable | 41 | - | €4,665 | +€4,665 | |
| Cash at bank and in hand | 54/58 | €4,058 | €20,827 | +€16,770 | +413% |
| Deferred charges and accrued income | 490/1 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €4,058 | €37,631 | +€33,573 | +827% |
| Equity | 10/15 | €4,058 | €15,898 | +€11,840 | +292% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€14,542 | -€2,702 | +€11,840 | +81.4% |
| Amounts payable | 17/49 | - | €21,733 | +€21,733 | |
| Amounts payable within one year | 42/48 | - | €21,733 | +€21,733 | |
| Trade debts | 44 | - | €2,463 | +€2,463 | |
| Suppliers | 440/4 | - | €2,463 | +€2,463 | |
| Other amounts payable | 47/48 | - | €19,270 | +€19,270 | |
| Turnover | 70 | - | €180,057 | +€180,057 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €166,593 | +€166,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,203 | +€7,203 | |
| Other operating charges | 640/8 | - | €2,734 | +€2,734 | |
| Gross operating margin | 9900 | -€2,129 | €17,464 | +€19,594 | |
| Operating profit (loss) | 9901 | -€2,129 | €7,528 | +€9,657 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €69 | +€69 | |
| Recurring financial charges | 65 | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | -€2,129 | €7,459 | +€9,588 | |
| Profit (loss) for the period | 9904 | -€2,129 | €7,459 | +€9,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,129 | €7,459 | +€9,588 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.