CHARCUTERIE LIEGEOISE: what changed
CHARCUTERIE LIEGEOISE
Largest movements
- Cash +€13,368
up €13,368 (+31.1%), from €43,011 to €56,380
mainly Other debts (+€34,080) and Tax, wage and social debts (+€17,423)
- Tangible fixed assets -€4,829
down €4,829 (-15.1%), from €31,952 to €27,123
of which Land and buildings: -€2,909
- Profit (loss) carried forward -€44,149
down €44,149 (-77.6%), from €56,921 to €12,772
- Other debts +€34,080
up €34,080 (+3,703%), from €920 to €35,000
- Tax, wage and social debts +€17,423
up €17,423 (+11,073%), from €157 to €17,580
- Trade debts +€890
new in 2025: €890
- Gross operating margin -€13,195
down €13,195 (-43.4%), from €30,438 to €17,243
- Other operating charges -€2,012
down €2,012 (-34.4%), from €5,847 to €3,836
- Depreciation +€558
up €558 (+13.1%), from €4,271 to €4,829
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,259 | €83,502 | +€8,243 | +11.0% |
| Fixed assets | 21/28 | €31,952 | €27,123 | -€4,829 | -15.1% |
| Tangible fixed assets | 22/27 | €31,952 | €27,123 | -€4,829 | -15.1% |
| Land and buildings | 22 | €21,330 | €18,421 | -€2,909 | -13.6% |
| Plant, machinery and equipment | 23 | €10,622 | €8,701 | -€1,921 | -18.1% |
| Current assets | 29/58 | €43,307 | €56,380 | +€13,072 | +30.2% |
| Amounts receivable within one year | 40/41 | €296 | - | -€296 | |
| Trade receivables | 40 | €296 | - | -€296 | |
| Cash at bank and in hand | 54/58 | €43,011 | €56,380 | +€13,368 | +31.1% |
| Total equity and liabilities | 10/49 | €75,259 | €83,502 | +€8,243 | +11.0% |
| Equity | 10/15 | €71,181 | €27,032 | -€44,149 | -62.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,921 | €12,772 | -€44,149 | -77.6% |
| Amounts payable | 17/49 | €4,078 | €56,470 | +€52,392 | +1,285% |
| Amounts payable within one year | 42/48 | €1,078 | €53,470 | +€52,392 | +4,861% |
| Trade debts | 44 | - | €890 | +€890 | |
| Suppliers | 440/4 | - | €890 | +€890 | |
| Taxes, remuneration and social security | 45 | €157 | €17,580 | +€17,423 | +11,073% |
| Taxes | 450/3 | €157 | €17,580 | +€17,423 | +11,073% |
| Other amounts payable | 47/48 | €920 | €35,000 | +€34,080 | +3,703% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,271 | €4,829 | +€558 | +13.1% |
| Other operating charges | 640/8 | €5,847 | €3,836 | -€2,012 | -34.4% |
| Gross operating margin | 9900 | €30,438 | €17,243 | -€13,195 | -43.4% |
| Operating profit (loss) | 9901 | €20,320 | €8,578 | -€11,741 | -57.8% |
| Financial charges | 65/66B | €286 | €304 | +€18 | +6.4% |
| Recurring financial charges | 65 | €286 | €304 | +€18 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €20,034 | €8,274 | -€11,760 | -58.7% |
| Income taxes | 67/77 | €2,657 | €2,423 | -€235 | -8.8% |
| Profit (loss) for the period | 9904 | €17,376 | €5,851 | -€11,525 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,376 | €5,851 | -€11,525 | -66.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.