CHAR: what changed
What changed
CHAR
NACE 69.209, Other tax advisory services
filed annual accounts (NBB)
Net result for the year
-€2,410
2024 · €180,574-€182,983
Equity
€571,880
2024 · €574,290-€2,410
Cash
€51,390
2024 · €11,851+€39,540
Balance sheet total
€1.2m
2024 · €1.1m+€89,352
Largest movements
Assets
- Tangible fixed assets +€373,396
up €373,396 (+52.0%), from €718,760 to €1.1m
of which Other tangible fixed assets: +€372,488
- Receivables within one year -€354,105
no longer reported in 2025 (was €354,105)
of which Other amounts receivable: -€247,042
- Cash +€39,540
up €39,540 (+334%), from €11,851 to €51,390
mainly Receivables within one year (+€354,105) and Other debts (+€72,942)
- Receivables after one year +€28,832
new in 2025: €28,832
of which Trade receivables: +€20,309
Equity and liabilities
- Other debts +€72,942
up €72,942 (+17.7%), from €411,790 to €484,731
- Trade debts +€23,820
up €23,820 (+202%), from €11,820 to €35,640
Income statement
- Gross operating margin -€229,823
down €229,823 (-70.6%), from €325,542 to €95,720
- Depreciation +€15,888
up €15,888 (+29.2%), from €54,425 to €70,313
- Taxes -€3,944
down €3,944 (-50.1%), from €7,868 to €3,924
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€180,574
Gross operating margin
-€229,823
Depreciation
-€15,888
Other operating charges
-€1,418
Other operating items
-€500
Financial income
+€607
Financial charges
-€775
Taxes
+€3,944
Deferred taxes and other
+€60,871
Result 2025
-€2,410
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€483,250
Investment
-€443,710
Financing
€0
Cash 2024
€11,851
From operations (derived)
+€483,250
Net result for the year
-€2,410
Depreciation
+€70,313
Receivables after one year
-€28,832
Receivables within one year
+€354,105
Deferred charges and accrued income
-€1,689
Provisions
-€2,969
Trade debts
+€23,820
Tax, wage and social debts
-€2,817
Other debts
+€72,942
Accrued charges and deferred income
+€787
Investment (derived)
-€443,710
Investment in fixed assets (net)
-€443,709
Current investments
-€1
Cash 2025
€51,390
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,086,200 | €1,175,552 | +€89,352 | +8.2% |
| Fixed assets | 21/28 | €718,760 | €1,092,156 | +€373,396 | +52.0% |
| Tangible fixed assets | 22/27 | €718,760 | €1,092,156 | +€373,396 | +52.0% |
| Plant, machinery and equipment | 23 | €10,978 | €11,886 | +€908 | +8.3% |
| Other tangible fixed assets | 26 | €707,782 | €1,080,270 | +€372,488 | +52.6% |
| Current assets | 29/58 | €367,440 | €83,396 | -€284,044 | -77.3% |
| Amounts receivable after more than one year | 29 | - | €28,832 | +€28,832 | |
| Trade receivables | 290 | - | €20,309 | +€20,309 | |
| Other amounts receivable | 291 | - | €8,523 | +€8,523 | |
| Amounts receivable within one year | 40/41 | €354,105 | - | -€354,105 | |
| Trade receivables | 40 | €107,063 | - | -€107,063 | |
| Other amounts receivable | 41 | €247,042 | - | -€247,042 | |
| Current investments | 50/53 | €221 | €222 | +€1 | +0.5% |
| Cash at bank and in hand | 54/58 | €11,851 | €51,390 | +€39,540 | +334% |
| Deferred charges and accrued income | 490/1 | €1,263 | €2,952 | +€1,689 | +134% |
| Total equity and liabilities | 10/49 | €1,086,200 | €1,175,552 | +€89,352 | +8.2% |
| Equity | 10/15 | €574,290 | €571,880 | -€2,410 | -0.4% |
| Contributions | 10/11 | €62,469 | €62,469 | = | 0.0% |
| Capital | 10 | €62,469 | €62,469 | = | 0.0% |
| Issued capital | 100 | €62,469 | €62,469 | = | 0.0% |
| Reserves | 13 | €497,454 | €495,036 | -€2,418 | -0.5% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €220,704 | €211,796 | -€8,908 | -4.0% |
| Distributable reserves | 133 | €270,450 | €276,940 | +€6,490 | +2.4% |
| Profit (loss) carried forward | 14 | €14,367 | €14,376 | +€8 | +0.1% |
| Provisions and deferred taxes | 16 | €57,901 | €54,932 | -€2,969 | -5.1% |
| Deferred taxes | 168 | €57,901 | €54,932 | -€2,969 | -5.1% |
| Amounts payable | 17/49 | €454,009 | €548,740 | +€94,731 | +20.9% |
| Amounts payable within one year | 42/48 | €431,576 | €525,520 | +€93,944 | +21.8% |
| Trade debts | 44 | €11,820 | €35,640 | +€23,820 | +202% |
| Suppliers | 440/4 | €11,820 | €35,640 | +€23,820 | +202% |
| Taxes, remuneration and social security | 45 | €7,966 | €5,149 | -€2,817 | -35.4% |
| Taxes | 450/3 | €7,966 | €5,149 | -€2,817 | -35.4% |
| Other amounts payable | 47/48 | €411,790 | €484,731 | +€72,942 | +17.7% |
| Accrued charges and deferred income | 492/3 | €22,433 | €23,220 | +€787 | +3.5% |
| Non-recurring operating income | 76A | €237,544 | - | -€237,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,425 | €70,313 | +€15,888 | +29.2% |
| Other operating charges | 640/8 | €2,383 | €3,801 | +€1,418 | +59.5% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €325,542 | €95,720 | -€229,823 | -70.6% |
| Operating profit (loss) | 9901 | €268,735 | €21,105 | -€247,629 | -92.1% |
| Financial income | 75/76B | €143 | €750 | +€607 | +424% |
| Recurring financial income | 75 | €143 | €750 | +€607 | +424% |
| Financial charges | 65/66B | €22,535 | €23,311 | +€775 | +3.4% |
| Recurring financial charges | 65 | €22,535 | €23,311 | +€775 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €246,343 | -€1,455 | -€247,798 | |
| Transfer from deferred taxes | 780 | €1,485 | €2,969 | +€1,485 | +100% |
| Transfer to deferred taxes | 680 | €59,386 | - | -€59,386 | |
| Income taxes | 67/77 | €7,868 | €3,924 | -€3,944 | -50.1% |
| Profit (loss) for the period | 9904 | €180,574 | -€2,410 | -€182,983 | |
| Transfer from tax-exempt reserves | 789 | €4,454 | €8,908 | +€4,454 | +100.0% |
| Transfer to tax-exempt reserves | 689 | €178,158 | - | -€178,158 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,870 | €6,498 | -€371 | -5.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.