CHAR-LI: 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.
CHAR-LI
Largest movements
- Tangible fixed assets -€9,400
down €9,400 (-26.4%), from €35,634 to €26,234
- Receivables within one year -€4,124
down €4,124 (-8.8%), from €46,921 to €42,797
- Cash -€3,786
down €3,786 (-28.5%), from €13,279 to €9,494
mainly Tax, wage and social debts (-€10,956) and Net result for the year (-€10,192)
- Tax, wage and social debts -€10,956
down €10,956 (-100%), from €10,956 to €0
- Profit (loss) carried forward -€9,841
down €9,841 (-19.2%), from -€51,134 to -€60,975
- Trade debts +€3,487
up €3,487 (+3.4%), from €104,013 to €107,500
- Turnover +€28,369
up €28,369 (+132%), from €21,512 to €49,881
- Purchases and services +€22,260
up €22,260 (+84.9%), from €26,222 to €48,482
- Gross operating margin +€6,109
up €6,109, from -€4,710 to €1,399
- Other operating charges +€868
up €868 (+88.8%), from €977 to €1,844
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 | €95,834 | €78,524 | -€17,310 | -18.1% |
| Fixed assets | 21/28 | €35,634 | €26,234 | -€9,400 | -26.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €35,634 | €26,234 | -€9,400 | -26.4% |
| Furniture and vehicles | 24 | €35,634 | €26,234 | -€9,400 | -26.4% |
| Current assets | 29/58 | €60,201 | €52,291 | -€7,910 | -13.1% |
| Amounts receivable within one year | 40/41 | €46,921 | €42,797 | -€4,124 | -8.8% |
| Other amounts receivable | 41 | €46,921 | €42,797 | -€4,124 | -8.8% |
| Cash at bank and in hand | 54/58 | €13,279 | €9,494 | -€3,786 | -28.5% |
| Total equity and liabilities | 10/49 | €95,834 | €78,524 | -€17,310 | -18.1% |
| Equity | 10/15 | -€19,134 | -€28,975 | -€9,841 | -51.4% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,134 | -€60,975 | -€9,841 | -19.2% |
| Amounts payable | 17/49 | €114,969 | €107,500 | -€7,469 | -6.5% |
| Amounts payable within one year | 42/48 | €114,969 | €107,500 | -€7,469 | -6.5% |
| Trade debts | 44 | €104,013 | €107,500 | +€3,487 | +3.4% |
| Suppliers | 440/4 | €104,013 | €107,500 | +€3,487 | +3.4% |
| Taxes, remuneration and social security | 45 | €10,956 | €0 | -€10,956 | -100% |
| Taxes | 450/3 | €10,956 | €0 | -€10,956 | -100% |
| Turnover | 70 | €21,512 | €49,881 | +€28,369 | +132% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €26,222 | €48,482 | +€22,260 | +84.9% |
| Remuneration, social security and pensions | 62 | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,400 | €9,400 | = | 0.0% |
| Other operating charges | 640/8 | €977 | €1,844 | +€868 | +88.8% |
| Gross operating margin | 9900 | -€4,710 | €1,399 | +€6,109 | |
| Operating profit (loss) | 9901 | -€15,087 | -€9,875 | +€5,211 | +34.5% |
| Financial charges | 65/66B | €75 | €316 | +€242 | +323% |
| Recurring financial charges | 65 | €75 | €316 | +€242 | +323% |
| Profit (loss) for the period before taxes | 9903 | -€15,162 | -€10,192 | +€4,970 | +32.8% |
| Profit (loss) for the period | 9904 | -€15,162 | -€10,192 | +€4,970 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,162 | -€10,192 | +€4,970 | +32.8% |
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 27 October 2026 via checked.be.