CHARALOU: 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.
CHARALOU
Largest movements
- Cash -€1,163
down €1,163 (-99.5%), from €1,168 to €6
mainly Net result for the year (-€2,184) and Other debts (-€1,647)
- Receivables within one year +€623
up €623 (+18.6%), from €3,342 to €3,965
of which Other amounts receivable: +€1,238
- Deferred charges and accrued income +€220
up €220 (+60.6%), from €363 to €583
- Tangible fixed assets -€141
down €141 (-14.3%), from €989 to €847
- Tax, wage and social debts +€2,295
up €2,295 (+194.9%), from €1,177 to €3,472
of which Remuneration and social security: +€1,814
- Profit (loss) carried forward -€2,184
new in 2024: -€2,184
- Other debts -€1,647
no longer reported in 2024 (was €1,647)
- Trade debts +€1,029
up €1,029 (+66.9%), from €1,538 to €2,566
- Staff costs +€6,471
up €6,471 (+916.4%), from €706 to €7,178
- Gross operating margin +€2,540
up €2,540 (+84.7%), from €2,997 to €5,537
- Taxes -€554
no longer reported in 2024 (was €554)
- Depreciation +€359
up €359 (+399.8%), from €90 to €449
- Financial charges +€166
new in 2024: €166
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.
Cash bridge derived
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 | €5,862 | €5,401 | -€461 | -7.9% |
| Fixed assets | 21/28 | €989 | €847 | -€141 | -14.3% |
| Tangible fixed assets | 22/27 | €989 | €847 | -€141 | -14.3% |
| Furniture and vehicles | 24 | €989 | €847 | -€141 | -14.3% |
| Current assets | 29/58 | €4,874 | €4,554 | -€320 | -6.6% |
| Amounts receivable within one year | 40/41 | €3,342 | €3,965 | +€623 | +18.6% |
| Trade receivables | 40 | €1,842 | €1,227 | -€615 | -33.4% |
| Other amounts receivable | 41 | €1,500 | €2,738 | +€1,238 | +82.5% |
| Cash at bank and in hand | 54/58 | €1,168 | €6 | -€1,163 | -99.5% |
| Deferred charges and accrued income | 490/1 | €363 | €583 | +€220 | +60.6% |
| Total equity and liabilities | 10/49 | €5,862 | €5,401 | -€461 | -7.9% |
| Equity | 10/15 | €1,500 | -€684 | -€2,184 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,184 | -€2,184 | |
| Amounts payable | 17/49 | €4,362 | €6,085 | +€1,723 | +39.5% |
| Amounts payable within one year | 42/48 | €4,362 | €6,039 | +€1,676 | +38.4% |
| Trade debts | 44 | €1,538 | €2,566 | +€1,029 | +66.9% |
| Suppliers | 440/4 | €1,538 | €2,566 | +€1,029 | +66.9% |
| Taxes, remuneration and social security | 45 | €1,177 | €3,472 | +€2,295 | +194.9% |
| Taxes | 450/3 | €1,177 | €1,658 | +€481 | +40.8% |
| Remuneration and social security | 454/9 | - | €1,814 | +€1,814 | |
| Other amounts payable | 47/48 | €1,647 | - | -€1,647 | |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Remuneration, social security and pensions | 62 | €706 | €7,178 | +€6,471 | +916.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90 | €449 | +€359 | +399.8% |
| Gross operating margin | 9900 | €2,997 | €5,537 | +€2,540 | +84.7% |
| Operating profit (loss) | 9901 | €2,201 | -€2,090 | -€4,291 | |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | - | €166 | +€166 | |
| Recurring financial charges | 65 | - | €166 | +€166 | |
| Profit (loss) for the period before taxes | 9903 | €2,201 | -€2,184 | -€4,385 | |
| Income taxes | 67/77 | €554 | - | -€554 | |
| Profit (loss) for the period | 9904 | €1,647 | -€2,184 | -€3,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,647 | -€2,184 | -€3,831 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.