CHARDUIN: 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.
CHARDUIN
Largest movements
- Current investments +€93,095
new in 2025: €93,095
- Receivables within one year +€38,077
up €38,077 (+333.7%), from €11,412 to €49,489
of which Trade receivables: +€40,650
- Cash +€35,886
up €35,886 (+24.6%), from €145,795 to €181,681
mainly Net result for the year (+€114,090) and Tax, wage and social debts (+€47,790)
- Reserves +€107,137
up €107,137 (+99.3%), from €107,859 to €214,995
- Tax, wage and social debts +€47,790
up €47,790 (+140.5%), from €34,015 to €81,805
- Profit (loss) carried forward +€6,954
no longer reported in 2025 (was -€6,954)
- Other debts +€5,632
up €5,632 (+43.2%), from €13,029 to €18,661
- Gross operating margin +€154,748
up €154,748, from -€4,997 to €149,751
- Taxes +€35,029
up €35,029 (+2995.5%), from €1,169 to €36,198
- Financial income +€1,740
up €1,740, from €0 to €1,740
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 | €158,613 | €328,133 | +€169,519 | +106.9% |
| Fixed assets | 21/28 | €1,406 | €1,216 | -€191 | -13.6% |
| Tangible fixed assets | 22/27 | €1,406 | €1,216 | -€191 | -13.6% |
| Furniture and vehicles | 24 | €1,406 | €1,216 | -€191 | -13.6% |
| Current assets | 29/58 | €157,207 | €326,917 | +€169,710 | +108.0% |
| Amounts receivable within one year | 40/41 | €11,412 | €49,489 | +€38,077 | +333.7% |
| Trade receivables | 40 | €8,712 | €49,362 | +€40,650 | +466.6% |
| Other amounts receivable | 41 | €2,700 | €128 | -€2,573 | -95.3% |
| Current investments | 50/53 | - | €93,095 | +€93,095 | |
| Cash at bank and in hand | 54/58 | €145,795 | €181,681 | +€35,886 | +24.6% |
| Deferred charges and accrued income | 490/1 | - | €2,652 | +€2,652 | |
| Total equity and liabilities | 10/49 | €158,613 | €328,133 | +€169,519 | +106.9% |
| Equity | 10/15 | €110,905 | €224,995 | +€114,090 | +102.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €107,859 | €214,995 | +€107,137 | +99.3% |
| Distributable reserves | 133 | €107,859 | €214,995 | +€107,137 | +99.3% |
| Profit (loss) carried forward | 14 | -€6,954 | - | +€6,954 | |
| Amounts payable | 17/49 | €47,708 | €103,137 | +€55,429 | +116.2% |
| Amounts payable within one year | 42/48 | €47,090 | €103,137 | +€56,048 | +119.0% |
| Trade debts | 44 | €45 | €2,671 | +€2,626 | +5802.5% |
| Suppliers | 440/4 | €45 | €2,671 | +€2,626 | +5802.5% |
| Taxes, remuneration and social security | 45 | €34,015 | €81,805 | +€47,790 | +140.5% |
| Taxes | 450/3 | €34,015 | €81,805 | +€47,790 | +140.5% |
| Other amounts payable | 47/48 | €13,029 | €18,661 | +€5,632 | +43.2% |
| Accrued charges and deferred income | 492/3 | €619 | - | -€619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €191 | -€0 | 0.0% |
| Other operating charges | 640/8 | €435 | €806 | +€371 | +85.2% |
| Gross operating margin | 9900 | -€4,997 | €149,751 | +€154,748 | |
| Operating profit (loss) | 9901 | -€5,623 | €148,754 | +€154,377 | |
| Financial income | 75/76B | €0 | €1,740 | +€1,740 | |
| Recurring financial income | 75 | €0 | €1,740 | +€1,740 | |
| Financial charges | 65/66B | €161 | €206 | +€45 | +28.0% |
| Recurring financial charges | 65 | €161 | €206 | +€45 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,784 | €150,288 | +€156,073 | |
| Income taxes | 67/77 | €1,169 | €36,198 | +€35,029 | +2995.5% |
| Profit (loss) for the period | 9904 | -€6,954 | €114,090 | +€121,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,954 | €114,090 | +€121,044 |
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 3 October 2026 via checked.be.