CHARAA: 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.
CHARAA
Largest movements
- Cash -€22,021
down €22,021 (-15.9%), from €138,729 to €116,708
mainly Investment in fixed assets (net) (-€36,032) and Receivables within one year (-€17,290)
- Tangible fixed assets +€21,925
up €21,925 (+93.2%), from €23,515 to €45,440
of which Furniture and vehicles: +€26,358
- Receivables within one year +€17,290
up €17,290 (+217%), from €7,960 to €25,250
of which Trade receivables: +€9,629
- Stocks and contracts +€11,000
up €11,000 (+272%), from €4,050 to €15,050
- Profit (loss) carried forward +€35,318
up €35,318 (+60.0%), from €58,843 to €94,161
- Tax, wage and social debts +€17,560
up €17,560 (+44.9%), from €39,096 to €56,656
of which Remuneration and social security: +€20,997
- Trade debts -€15,759
down €15,759 (-40.1%), from €39,314 to €23,555
- Other debts -€7,000
down €7,000 (-100%), from €7,000 to €0
- Turnover -€723,880
no longer reported in 2024 (was €723,880)
- Purchases and services -€645,339
no longer reported in 2024 (was €645,339)
- Staff costs +€11,539
new in 2024: €11,539
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,254 | €204,372 | +€30,118 | +17.3% |
| Fixed assets | 21/28 | €23,515 | €45,440 | +€21,925 | +93.2% |
| Tangible fixed assets | 22/27 | €23,515 | €45,440 | +€21,925 | +93.2% |
| Plant, machinery and equipment | 23 | €20,039 | €16,779 | -€3,260 | -16.3% |
| Furniture and vehicles | 24 | - | €26,358 | +€26,358 | |
| Leasing and similar rights | 25 | €838 | €578 | -€260 | -31.0% |
| Other tangible fixed assets | 26 | €2,638 | €1,725 | -€913 | -34.6% |
| Current assets | 29/58 | €150,739 | €158,932 | +€8,193 | +5.4% |
| Stocks and contracts in progress | 3 | €4,050 | €15,050 | +€11,000 | +272% |
| Stocks | 30/36 | €4,050 | €15,050 | +€11,000 | +272% |
| Amounts receivable within one year | 40/41 | €7,960 | €25,250 | +€17,290 | +217% |
| Trade receivables | 40 | - | €9,629 | +€9,629 | |
| Other amounts receivable | 41 | €7,960 | €15,621 | +€7,661 | +96.2% |
| Cash at bank and in hand | 54/58 | €138,729 | €116,708 | -€22,021 | -15.9% |
| Deferred charges and accrued income | 490/1 | - | €1,924 | +€1,924 | |
| Total equity and liabilities | 10/49 | €174,254 | €204,372 | +€30,118 | +17.3% |
| Equity | 10/15 | €88,843 | €124,161 | +€35,318 | +39.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,843 | €94,161 | +€35,318 | +60.0% |
| Amounts payable | 17/49 | €85,411 | €80,211 | -€5,200 | -6.1% |
| Amounts payable within one year | 42/48 | €85,411 | €80,211 | -€5,200 | -6.1% |
| Trade debts | 44 | €39,314 | €23,555 | -€15,759 | -40.1% |
| Suppliers | 440/4 | €39,314 | €23,555 | -€15,759 | -40.1% |
| Taxes, remuneration and social security | 45 | €39,096 | €56,656 | +€17,560 | +44.9% |
| Taxes | 450/3 | €17,896 | €14,459 | -€3,437 | -19.2% |
| Remuneration and social security | 454/9 | €21,200 | €42,197 | +€20,997 | +99.0% |
| Other amounts payable | 47/48 | €7,000 | €0 | -€7,000 | -100% |
| Turnover | 70 | €723,880 | - | -€723,880 | |
| Goods, raw materials, services and sundry goods | 60/61 | €645,339 | - | -€645,339 | |
| Remuneration, social security and pensions | 62 | - | €11,539 | +€11,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,287 | €14,107 | +€4,820 | +51.9% |
| Other operating charges | 640/8 | €624 | €1,335 | +€711 | +114% |
| Gross operating margin | 9900 | €78,541 | €83,237 | +€4,696 | +6.0% |
| Operating profit (loss) | 9901 | €68,630 | €56,256 | -€12,374 | -18.0% |
| Financial income | 75/76B | - | €112 | +€112 | |
| Recurring financial income | 75 | - | €112 | +€112 | |
| Financial charges | 65/66B | €534 | €4,456 | +€3,922 | +735% |
| Recurring financial charges | 65 | €534 | €4,456 | +€3,922 | +735% |
| Profit (loss) for the period before taxes | 9903 | €68,097 | €51,912 | -€16,184 | -23.8% |
| Income taxes | 67/77 | €14,060 | €16,594 | +€2,534 | +18.0% |
| Profit (loss) for the period | 9904 | €54,036 | €35,318 | -€18,718 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,036 | €35,318 | -€18,718 | -34.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.