CHARC: 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.
CHARC
Largest movements
- Cash +€52,987
up €52,987 (+102%), from €51,705 to €104,692
mainly Net result for the year (+€62,212) and Depreciation (+€2,898)
- Receivables within one year +€2,336
up €2,336 (+77.0%), from €3,035 to €5,371
of which Trade receivables: +€2,109
- Tangible fixed assets -€1,864
down €1,864 (-55.4%), from €3,365 to €1,501
- Profit (loss) carried forward +€61,372
up €61,372 (+142%), from €43,177 to €104,549
- Tax, wage and social debts -€8,956
down €8,956 (-75.0%), from €11,944 to €2,988
of which Taxes: -€10,533
- Gross operating margin +€43,403
up €43,403 (+59.2%), from €73,284 to €116,687
- Staff costs +€20,011
up €20,011 (+131%), from €15,319 to €35,330
- Taxes +€4,596
up €4,596 (+41.7%), from €11,028 to €15,624
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.
Derived cash bridge
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 | €58,951 | €112,610 | +€53,659 | +91.0% |
| Fixed assets | 21/28 | €3,570 | €1,706 | -€1,864 | -52.2% |
| Tangible fixed assets | 22/27 | €3,365 | €1,501 | -€1,864 | -55.4% |
| Plant, machinery and equipment | 23 | €3,365 | €1,501 | -€1,864 | -55.4% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €55,381 | €110,904 | +€55,523 | +100% |
| Amounts receivable within one year | 40/41 | €3,035 | €5,371 | +€2,336 | +77.0% |
| Trade receivables | 40 | €2,660 | €4,769 | +€2,109 | +79.3% |
| Other amounts receivable | 41 | €375 | €602 | +€227 | +60.5% |
| Cash at bank and in hand | 54/58 | €51,705 | €104,692 | +€52,987 | +102% |
| Deferred charges and accrued income | 490/1 | €641 | €841 | +€200 | +31.2% |
| Total equity and liabilities | 10/49 | €58,951 | €112,610 | +€53,659 | +91.0% |
| Equity | 10/15 | €45,177 | €106,549 | +€61,372 | +136% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,177 | €104,549 | +€61,372 | +142% |
| Amounts payable | 17/49 | €13,774 | €6,061 | -€7,713 | -56.0% |
| Amounts payable within one year | 42/48 | €13,046 | €5,316 | -€7,730 | -59.3% |
| Trade debts | 44 | €106 | €1,186 | +€1,080 | +1,019% |
| Suppliers | 440/4 | €106 | €1,186 | +€1,080 | +1,019% |
| Taxes, remuneration and social security | 45 | €11,944 | €2,988 | -€8,956 | -75.0% |
| Taxes | 450/3 | €10,777 | €244 | -€10,533 | -97.7% |
| Remuneration and social security | 454/9 | €1,167 | €2,744 | +€1,577 | +135% |
| Other amounts payable | 47/48 | €996 | €1,142 | +€146 | +14.7% |
| Accrued charges and deferred income | 492/3 | €728 | €745 | +€17 | +2.3% |
| Remuneration, social security and pensions | 62 | €15,319 | €35,330 | +€20,011 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,975 | €2,898 | +€923 | +46.7% |
| Other operating charges | 640/8 | €890 | €519 | -€371 | -41.7% |
| Gross operating margin | 9900 | €73,284 | €116,687 | +€43,403 | +59.2% |
| Operating profit (loss) | 9901 | €55,100 | €77,940 | +€22,840 | +41.5% |
| Financial income | 75/76B | €73 | €54 | -€19 | -26.0% |
| Recurring financial income | 75 | €73 | €54 | -€19 | -26.0% |
| Financial charges | 65/66B | €128 | €158 | +€30 | +23.4% |
| Recurring financial charges | 65 | €128 | €158 | +€30 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €55,045 | €77,836 | +€22,791 | +41.4% |
| Income taxes | 67/77 | €11,028 | €15,624 | +€4,596 | +41.7% |
| Profit (loss) for the period | 9904 | €44,017 | €62,212 | +€18,195 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,017 | €62,212 | +€18,195 | +41.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.