CHARBIN: 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.
CHARBIN
Largest movements
- Tangible fixed assets -€6,734
down €6,734 (-8.4%), from €79,926 to €73,192
of which Plant, machinery and equipment: -€4,822
- Cash -€1,731
down €1,731 (-4.9%), from €35,652 to €33,921
mainly Contributions, distributions and other (-€13,909) and Debts after one year (-€5,055)
- Debts after one year -€5,055
down €5,055 (-30.2%), from €16,736 to €11,681
of which Financial debts: -€5,155
- Tax, wage and social debts -€3,705
down €3,705 (-81.6%), from €4,543 to €838
- Reserves -€1,457
down €1,457 (-2.3%), from €62,255 to €60,798
of which Distributable reserves: -€1,457
- Gross operating margin -€7,557
down €7,557 (-20.4%), from €36,961 to €29,404
- Depreciation -€2,614
down €2,614 (-28.0%), from €9,348 to €6,734
- Taxes -€1,808
down €1,808 (-21.6%), from €8,362 to €6,554
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 | €123,277 | €114,102 | -€9,175 | -7.4% |
| Fixed assets | 21/28 | €81,126 | €74,392 | -€6,734 | -8.3% |
| Tangible fixed assets | 22/27 | €79,926 | €73,192 | -€6,734 | -8.4% |
| Land and buildings | 22 | €53,161 | €51,248 | -€1,913 | -3.6% |
| Plant, machinery and equipment | 23 | €26,766 | €21,944 | -€4,822 | -18.0% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €42,151 | €39,710 | -€2,441 | -5.8% |
| Stocks and contracts in progress | 3 | €3,010 | €3,085 | +€75 | +2.5% |
| Stocks | 30/36 | €3,010 | €3,085 | +€75 | +2.5% |
| Amounts receivable within one year | 40/41 | €1,456 | €446 | -€1,010 | -69.4% |
| Other amounts receivable | 41 | €1,456 | €446 | -€1,010 | -69.4% |
| Cash at bank and in hand | 54/58 | €35,652 | €33,921 | -€1,731 | -4.9% |
| Deferred charges and accrued income | 490/1 | €2,033 | €2,258 | +€225 | +11.0% |
| Total equity and liabilities | 10/49 | €123,277 | €114,102 | -€9,175 | -7.4% |
| Equity | 10/15 | €86,666 | €85,209 | -€1,457 | -1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,255 | €60,798 | -€1,457 | -2.3% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €60,380 | €58,923 | -€1,457 | -2.4% |
| Profit (loss) carried forward | 14 | €12,011 | €12,011 | = | 0.0% |
| Amounts payable | 17/49 | €36,611 | €28,893 | -€7,718 | -21.1% |
| Amounts payable after more than one year | 17 | €16,736 | €11,681 | -€5,055 | -30.2% |
| Financial debts | 170/4 | €15,946 | €10,791 | -€5,155 | -32.3% |
| Other amounts payable | 178/9 | €790 | €890 | +€100 | +12.7% |
| Amounts payable within one year | 42/48 | €19,862 | €17,195 | -€2,667 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €5,001 | €5,155 | +€154 | +3.1% |
| Trade debts | 44 | €695 | €1,210 | +€514 | +74.0% |
| Suppliers | 440/4 | €695 | €1,210 | +€514 | +74.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,543 | €838 | -€3,705 | -81.6% |
| Taxes | 450/3 | €4,543 | €838 | -€3,705 | -81.6% |
| Other amounts payable | 47/48 | €9,623 | €9,992 | +€369 | +3.8% |
| Accrued charges and deferred income | 492/3 | €13 | €17 | +€4 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,348 | €6,734 | -€2,614 | -28.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€356 | €0 | +€356 | |
| Other operating charges | 640/8 | €2,410 | €2,741 | +€332 | +13.8% |
| Gross operating margin | 9900 | €36,961 | €29,404 | -€7,557 | -20.4% |
| Operating profit (loss) | 9901 | €25,559 | €19,928 | -€5,631 | -22.0% |
| Financial income | 75/76B | €7 | €3 | -€4 | -57.8% |
| Recurring financial income | 75 | €7 | €3 | -€4 | -57.8% |
| Financial charges | 65/66B | €1,085 | €927 | -€158 | -14.6% |
| Recurring financial charges | 65 | €1,085 | €927 | -€158 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €24,482 | €19,005 | -€5,477 | -22.4% |
| Income taxes | 67/77 | €8,362 | €6,554 | -€1,808 | -21.6% |
| Profit (loss) for the period | 9904 | €16,120 | €12,451 | -€3,669 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,120 | €12,451 | -€3,669 | -22.8% |
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 4 October 2026 via checked.be.