CHAR-LIEN: 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-LIEN
Largest movements
- Tangible fixed assets -€8,297
down €8,297 (-1.7%), from €501,878 to €493,581
of which Plant, machinery and equipment: -€9,704
- Other debts +€32,354
up €32,354 (+12.7%), from €253,909 to €286,263
- Debts after one year -€28,357
down €28,357 (-38.8%), from €73,155 to €44,799
- Trade debts -€6,156
down €6,156 (-17.6%), from €34,984 to €28,829
- Depreciation +€1,599
up €1,599 (+7.5%), from €21,448 to €23,047
- Turnover -€1,443
down €1,443 (-2.9%), from €49,040 to €47,597
- Purchases and services -€1,139
down €1,139 (-4.2%), from €27,289 to €26,150
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,378 | €498,477 | -€3,901 | -0.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €501,878 | €493,581 | -€8,297 | -1.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €501,878 | €493,581 | -€8,297 | -1.7% |
| Land and buildings | 22 | €431,642 | €425,552 | -€6,089 | -1.4% |
| Plant, machinery and equipment | 23 | €21,046 | €11,342 | -€9,704 | -46.1% |
| Furniture and vehicles | 24 | €49,191 | €56,687 | +€7,496 | +15.2% |
| Current assets | 29/58 | €500 | €4,896 | +€4,396 | +879.2% |
| Amounts receivable within one year | 40/41 | €500 | €4,834 | +€4,334 | +866.7% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €500 | €4,334 | +€3,834 | +766.7% |
| Deferred charges and accrued income | 490/1 | - | €63 | +€63 | |
| Total equity and liabilities | 10/49 | €502,378 | €498,477 | -€3,901 | -0.8% |
| Equity | 10/15 | €110,582 | €109,673 | -€910 | -0.8% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €582 | -€327 | -€910 | |
| Amounts payable | 17/49 | €391,796 | €388,805 | -€2,991 | -0.8% |
| Amounts payable after more than one year | 17 | €73,155 | €44,799 | -€28,357 | -38.8% |
| Financial debts | 170/4 | €73,155 | €44,799 | -€28,357 | -38.8% |
| Amounts payable within one year | 42/48 | €318,641 | €344,006 | +€25,365 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €28,147 | €28,357 | +€210 | +0.7% |
| Financial debts | 43 | €1,060 | €558 | -€502 | -47.3% |
| Credit institutions | 430/8 | €1,060 | €558 | -€502 | -47.3% |
| Trade debts | 44 | €34,984 | €28,829 | -€6,156 | -17.6% |
| Suppliers | 440/4 | €34,984 | €28,829 | -€6,156 | -17.6% |
| Taxes, remuneration and social security | 45 | €541 | - | -€541 | |
| Taxes | 450/3 | €541 | - | -€541 | |
| Other amounts payable | 47/48 | €253,909 | €286,263 | +€32,354 | +12.7% |
| Turnover | 70 | €49,040 | €47,597 | -€1,443 | -2.9% |
| Non-recurring operating income | 76A | €6,465 | €6,368 | -€97 | -1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,289 | €26,150 | -€1,139 | -4.2% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,448 | €23,047 | +€1,599 | +7.5% |
| Other operating charges | 640/8 | €2,265 | €2,528 | +€262 | +11.6% |
| Gross operating margin | 9900 | €28,215 | €27,814 | -€401 | -1.4% |
| Operating profit (loss) | 9901 | €4,502 | €2,240 | -€2,263 | -50.3% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €3,585 | €3,153 | -€432 | -12.1% |
| Recurring financial charges | 65 | €3,585 | €3,153 | -€432 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €917 | -€910 | -€1,827 | |
| Profit (loss) for the period | 9904 | €917 | -€910 | -€1,827 | |
| Profit (loss) for the period to be appropriated | 9905 | €917 | -€910 | -€1,827 |
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 11 October 2026 via checked.be.