CHARANGIL: 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.
CHARANGIL
Largest movements
- Tangible fixed assets -€25,451
down €25,451 (-65.0%), from €39,158 to €13,707
of which Leasing and similar rights: -€14,941
- Receivables within one year -€13,151
down €13,151 (-81.1%), from €16,215 to €3,064
of which Trade receivables: -€13,151
- Tax, wage and social debts -€15,833
down €15,833 (-80.6%), from €19,654 to €3,821
of which Taxes: -€9,744
- Debts after one year -€12,578
down €12,578 (-15.2%), from €82,578 to €70,000
- Current portion of long-term debt -€9,041
down €9,041 (-41.8%), from €21,619 to €12,578
- Profit (loss) carried forward -€3,004
down €3,004 (-2.4%), from -€123,653 to -€126,657
- Trade debts +€2,156
up €2,156 (+152.0%), from €1,418 to €3,575
- Gross operating margin -€81,362
down €81,362 (-78.4%), from €103,726 to €22,364
- Staff costs -€63,189
down €63,189, from €61,947 to -€1,241
- Depreciation -€11,788
down €11,788 (-40.1%), from €29,380 to €17,592
- Taxes -€1,430
no longer reported in 2025 (was €1,430)
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 | €70,164 | €32,059 | -€38,104 | -54.3% |
| Fixed assets | 21/28 | €39,358 | €13,707 | -€25,651 | -65.2% |
| Tangible fixed assets | 22/27 | €39,158 | €13,707 | -€25,451 | -65.0% |
| Furniture and vehicles | 24 | €14,049 | €3,858 | -€10,191 | -72.5% |
| Leasing and similar rights | 25 | €24,789 | €9,849 | -€14,941 | -60.3% |
| Other tangible fixed assets | 26 | €319 | - | -€319 | |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €30,806 | €18,353 | -€12,453 | -40.4% |
| Amounts receivable within one year | 40/41 | €16,215 | €3,064 | -€13,151 | -81.1% |
| Trade receivables | 40 | €13,151 | - | -€13,151 | |
| Other amounts receivable | 41 | €3,064 | €3,064 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,591 | €15,289 | +€698 | +4.8% |
| Total equity and liabilities | 10/49 | €70,164 | €32,059 | -€38,104 | -54.3% |
| Equity | 10/15 | -€115,594 | -€118,598 | -€3,004 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,653 | -€126,657 | -€3,004 | -2.4% |
| Provisions and deferred taxes | 16 | €60,229 | €60,229 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,229 | €60,229 | = | 0.0% |
| Pensions and similar obligations | 160 | €60,229 | €60,229 | = | 0.0% |
| Amounts payable | 17/49 | €125,529 | €90,428 | -€35,101 | -28.0% |
| Amounts payable after more than one year | 17 | €82,578 | €70,000 | -€12,578 | -15.2% |
| Financial debts | 170/4 | €82,578 | €70,000 | -€12,578 | -15.2% |
| Amounts payable within one year | 42/48 | €42,951 | €20,428 | -€22,523 | -52.4% |
| Current portion of amounts payable after more than one year | 42 | €21,619 | €12,578 | -€9,041 | -41.8% |
| Trade debts | 44 | €1,418 | €3,575 | +€2,156 | +152.0% |
| Suppliers | 440/4 | €1,418 | €3,575 | +€2,156 | +152.0% |
| Taxes, remuneration and social security | 45 | €19,654 | €3,821 | -€15,833 | -80.6% |
| Taxes | 450/3 | €13,564 | €3,821 | -€9,744 | -71.8% |
| Remuneration and social security | 454/9 | €6,090 | - | -€6,090 | |
| Other amounts payable | 47/48 | €259 | €455 | +€196 | +75.5% |
| Remuneration, social security and pensions | 62 | €61,947 | -€1,241 | -€63,189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,380 | €17,592 | -€11,788 | -40.1% |
| Other operating charges | 640/8 | €2,786 | €2,437 | -€348 | -12.5% |
| Gross operating margin | 9900 | €103,726 | €22,364 | -€81,362 | -78.4% |
| Operating profit (loss) | 9901 | €9,613 | €3,576 | -€6,037 | -62.8% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €6,678 | €6,580 | -€97 | -1.5% |
| Recurring financial charges | 65 | €6,678 | €6,580 | -€97 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €2,945 | -€3,004 | -€5,949 | |
| Income taxes | 67/77 | €1,430 | - | -€1,430 | |
| Profit (loss) for the period | 9904 | €1,515 | -€3,004 | -€4,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,515 | -€3,004 | -€4,519 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.