CDOC LAURENT CHARLIER: 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.
CDOC LAURENT CHARLIER
Largest movements
- Receivables within one year +€326,746
up €326,746 (+160%), from €203,886 to €530,633
of which Other amounts receivable: +€334,698
- Current investments +€98,640
up €98,640 (+12.0%), from €819,710 to €918,350
- Tangible fixed assets -€70,862
down €70,862 (-11.0%), from €643,850 to €572,988
of which Plant, machinery and equipment: -€62,149
- Other debts +€610,000
up €610,000 (+381%), from €160,000 to €770,000
- Reserves -€275,000
down €275,000 (-18.4%), from €1.5m to €1.2m
of which Distributable reserves: -€275,000
- Tax, wage and social debts +€90,230
up €90,230 (+133%), from €67,939 to €158,169
of which Taxes: +€79,573
- Debts after one year -€53,844
down €53,844 (-52.5%), from €102,510 to €48,666
- Gross operating margin +€310,659
up €310,659 (+43.8%), from €708,933 to €1.0m
- Taxes +€81,164
up €81,164 (+52.8%), from €153,653 to €234,816
- Staff costs +€76,955
up €76,955 (+67.3%), from €114,277 to €191,232
- Financial income +€21,958
up €21,958 (+355%), from €6,180 to €28,138
- Other operating charges +€14,198
up €14,198 (+508%), from €2,793 to €16,991
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 | €2,008,424 | €2,381,895 | +€373,471 | +18.6% |
| Fixed assets | 21/28 | €643,875 | €573,013 | -€70,862 | -11.0% |
| Tangible fixed assets | 22/27 | €643,850 | €572,988 | -€70,862 | -11.0% |
| Land and buildings | 22 | €145,806 | €140,195 | -€5,611 | -3.8% |
| Plant, machinery and equipment | 23 | €480,470 | €418,321 | -€62,149 | -12.9% |
| Furniture and vehicles | 24 | €17,574 | €14,472 | -€3,102 | -17.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,364,549 | €1,808,883 | +€444,333 | +32.6% |
| Amounts receivable within one year | 40/41 | €203,886 | €530,633 | +€326,746 | +160% |
| Trade receivables | 40 | €105,583 | €97,631 | -€7,951 | -7.5% |
| Other amounts receivable | 41 | €98,303 | €433,001 | +€334,698 | +340% |
| Current investments | 50/53 | €819,710 | €918,350 | +€98,640 | +12.0% |
| Cash at bank and in hand | 54/58 | €337,213 | €341,457 | +€4,244 | +1.3% |
| Deferred charges and accrued income | 490/1 | €3,740 | €18,443 | +€14,703 | +393% |
| Total equity and liabilities | 10/49 | €2,008,424 | €2,381,895 | +€373,471 | +18.6% |
| Equity | 10/15 | €1,538,193 | €1,266,675 | -€271,518 | -17.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,493,860 | €1,218,860 | -€275,000 | -18.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,492,000 | €1,217,000 | -€275,000 | -18.4% |
| Profit (loss) carried forward | 14 | €38,133 | €41,615 | +€3,482 | +9.1% |
| Amounts payable | 17/49 | €470,231 | €1,115,220 | +€644,989 | +137% |
| Amounts payable after more than one year | 17 | €102,510 | €48,666 | -€53,844 | -52.5% |
| Financial debts | 170/4 | €102,510 | €48,666 | -€53,844 | -52.5% |
| Amounts payable within one year | 42/48 | €367,722 | €1,066,554 | +€698,832 | +190% |
| Current portion of amounts payable after more than one year | 42 | €120,290 | €112,579 | -€7,710 | -6.4% |
| Trade debts | 44 | €19,493 | €25,806 | +€6,312 | +32.4% |
| Suppliers | 440/4 | €19,493 | €25,806 | +€6,312 | +32.4% |
| Taxes, remuneration and social security | 45 | €67,939 | €158,169 | +€90,230 | +133% |
| Taxes | 450/3 | €53,120 | €132,693 | +€79,573 | +150% |
| Remuneration and social security | 454/9 | €14,819 | €25,476 | +€10,657 | +71.9% |
| Other amounts payable | 47/48 | €160,000 | €770,000 | +€610,000 | +381% |
| Remuneration, social security and pensions | 62 | €114,277 | €191,232 | +€76,955 | +67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,305 | €98,898 | +€2,593 | +2.7% |
| Other operating charges | 640/8 | €2,793 | €16,991 | +€14,198 | +508% |
| Gross operating margin | 9900 | €708,933 | €1,019,592 | +€310,659 | +43.8% |
| Operating profit (loss) | 9901 | €495,558 | €712,472 | +€216,914 | +43.8% |
| Financial income | 75/76B | €6,180 | €28,138 | +€21,958 | +355% |
| Recurring financial income | 75 | €6,180 | €28,138 | +€21,958 | +355% |
| Financial charges | 65/66B | €2,237 | €7,312 | +€5,075 | +227% |
| Recurring financial charges | 65 | €2,237 | €7,312 | +€5,075 | +227% |
| Profit (loss) for the period before taxes | 9903 | €499,502 | €733,299 | +€233,797 | +46.8% |
| Income taxes | 67/77 | €153,653 | €234,816 | +€81,164 | +52.8% |
| Profit (loss) for the period | 9904 | €345,849 | €498,482 | +€152,633 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €345,849 | €498,482 | +€152,633 | +44.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.