CHARDON: 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.
CHARDON
Largest movements
- Deferred charges and accrued income +€1,061
up €1,061 (+93.8%), from €1,130 to €2,191
- Tangible fixed assets +€730
up €730 (+1.5%), from €47,644 to €48,375
of which Plant, machinery and equipment: +€9,330
- Other debts -€12,970
down €12,970 (-31.7%), from €40,879 to €27,909
- Profit (loss) carried forward +€10,741
up €10,741 (+178.5%), from €6,018 to €16,759
- Tax, wage and social debts +€4,326
up €4,326 (+1312.8%), from €330 to €4,656
- Gross operating margin +€8,614
up €8,614 (+45.9%), from €18,781 to €27,394
- Taxes +€4,326
up €4,326 (+1312.8%), from €330 to €4,656
- Depreciation -€2,561
down €2,561 (-20.4%), from €12,571 to €10,010
- Other operating charges -€849
down €849 (-30.4%), from €2,792 to €1,943
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 | €67,776 | €69,854 | +€2,078 | +3.1% |
| Fixed assets | 21/28 | €47,644 | €48,375 | +€730 | +1.5% |
| Tangible fixed assets | 22/27 | €47,644 | €48,375 | +€730 | +1.5% |
| Plant, machinery and equipment | 23 | €10,707 | €20,037 | +€9,330 | +87.1% |
| Furniture and vehicles | 24 | €36,938 | €28,338 | -€8,600 | -23.3% |
| Current assets | 29/58 | €20,132 | €21,480 | +€1,347 | +6.7% |
| Cash at bank and in hand | 54/58 | €19,002 | €19,289 | +€287 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,130 | €2,191 | +€1,061 | +93.8% |
| Total equity and liabilities | 10/49 | €67,776 | €69,854 | +€2,078 | +3.1% |
| Equity | 10/15 | €26,470 | €37,211 | +€10,741 | +40.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,018 | €16,759 | +€10,741 | +178.5% |
| Amounts payable | 17/49 | €41,307 | €32,643 | -€8,664 | -21.0% |
| Amounts payable within one year | 42/48 | €41,307 | €32,643 | -€8,664 | -21.0% |
| Trade debts | 44 | €98 | €79 | -€20 | -20.1% |
| Suppliers | 440/4 | €98 | €79 | -€20 | -20.1% |
| Taxes, remuneration and social security | 45 | €330 | €4,656 | +€4,326 | +1312.8% |
| Taxes | 450/3 | €330 | €4,656 | +€4,326 | +1312.8% |
| Other amounts payable | 47/48 | €40,879 | €27,909 | -€12,970 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,571 | €10,010 | -€2,561 | -20.4% |
| Other operating charges | 640/8 | €2,792 | €1,943 | -€849 | -30.4% |
| Gross operating margin | 9900 | €18,781 | €27,394 | +€8,614 | +45.9% |
| Operating profit (loss) | 9901 | €3,418 | €15,442 | +€12,024 | +351.8% |
| Financial charges | 65/66B | €40 | €45 | +€5 | +13.2% |
| Recurring financial charges | 65 | €40 | €45 | +€5 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €3,378 | €15,397 | +€12,019 | +355.8% |
| Income taxes | 67/77 | €330 | €4,656 | +€4,326 | +1312.8% |
| Profit (loss) for the period | 9904 | €3,049 | €10,741 | +€7,693 | +252.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,049 | €10,741 | +€7,693 | +252.3% |
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 28 September 2026 via checked.be.