CHARA: what changed
Two fiscal 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.
CHARA
Largest movements
- Cash +€5,565
up €5,565 (+49.0%), from €11,365 to €16,930
mainly Net result for the year (+€5,407) and Depreciation (+€4,921)
- Tangible fixed assets -€4,921
down €4,921 (-71.6%), from €6,875 to €1,954
of which Furniture and vehicles: -€3,944
- Stocks and contracts +€988
up €988 (+9.9%), from €9,976 to €10,964
- Receivables within one year +€953
up €953 (+21.4%), from €4,443 to €5,396
- Profit (loss) carried forward +€5,407
up €5,407 (+37.4%), from €14,450 to €19,857
- Other debts -€4,234
down €4,234 (-99.3%), from €4,264 to €30
- Trade debts +€804
up €804 (+16.5%), from €4,862 to €5,666
- Tax, wage and social debts +€607
up €607 (+106.2%), from €571 to €1,178
of which Taxes: +€623
- Staff costs -€26,710
down €26,710 (-34.8%), from €76,742 to €50,032
- Gross operating margin -€21,080
down €21,080 (-25.0%), from €84,267 to €63,186
- Turnover -€15,046
down €15,046 (-7.7%), from €195,385 to €180,339
- Purchases and services +€6,034
up €6,034 (+5.4%), from €111,118 to €117,153
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
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 | €32,659 | €35,244 | +€2,585 | +7.9% |
| Fixed assets | 21/28 | €6,875 | €1,954 | -€4,921 | -71.6% |
| Tangible fixed assets | 22/27 | €6,875 | €1,954 | -€4,921 | -71.6% |
| Plant, machinery and equipment | 23 | €85 | - | -€85 | |
| Furniture and vehicles | 24 | €5,098 | €1,155 | -€3,944 | -77.4% |
| Other tangible fixed assets | 26 | €1,692 | €799 | -€892 | -52.7% |
| Current assets | 29/58 | €25,784 | €33,290 | +€7,506 | +29.1% |
| Stocks and contracts in progress | 3 | €9,976 | €10,964 | +€988 | +9.9% |
| Stocks | 30/36 | €9,976 | €10,964 | +€988 | +9.9% |
| Amounts receivable within one year | 40/41 | €4,443 | €5,396 | +€953 | +21.4% |
| Other amounts receivable | 41 | €4,443 | €5,396 | +€953 | +21.4% |
| Cash at bank and in hand | 54/58 | €11,365 | €16,930 | +€5,565 | +49.0% |
| Total equity and liabilities | 10/49 | €32,659 | €35,244 | +€2,585 | +7.9% |
| Equity | 10/15 | €22,962 | €28,369 | +€5,407 | +23.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €1,512 | €1,512 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,512 | €1,512 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,512 | €1,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,450 | €19,857 | +€5,407 | +37.4% |
| Amounts payable | 17/49 | €9,697 | €6,875 | -€2,822 | -29.1% |
| Amounts payable within one year | 42/48 | €9,697 | €6,875 | -€2,822 | -29.1% |
| Trade debts | 44 | €4,862 | €5,666 | +€804 | +16.5% |
| Suppliers | 440/4 | €4,862 | €5,666 | +€804 | +16.5% |
| Taxes, remuneration and social security | 45 | €571 | €1,178 | +€607 | +106.2% |
| Taxes | 450/3 | €294 | €917 | +€623 | +211.9% |
| Remuneration and social security | 454/9 | €277 | €262 | -€16 | -5.8% |
| Other amounts payable | 47/48 | €4,264 | €30 | -€4,234 | -99.3% |
| Turnover | 70 | €195,385 | €180,339 | -€15,046 | -7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,118 | €117,153 | +€6,034 | +5.4% |
| Remuneration, social security and pensions | 62 | €76,742 | €50,032 | -€26,710 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,126 | €4,921 | +€1,796 | +57.4% |
| Other operating charges | 640/8 | - | €967 | +€967 | |
| Gross operating margin | 9900 | €84,267 | €63,186 | -€21,080 | -25.0% |
| Operating profit (loss) | 9901 | €4,398 | €7,265 | +€2,867 | +65.2% |
| Financial charges | 65/66B | €2,013 | €1,859 | -€154 | -7.7% |
| Recurring financial charges | 65 | €2,013 | €1,859 | -€154 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €2,386 | €5,407 | +€3,021 | +126.6% |
| Income taxes | 67/77 | €225 | - | -€225 | |
| Profit (loss) for the period | 9904 | €2,161 | €5,407 | +€3,246 | +150.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,161 | €5,407 | +€3,246 | +150.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.