Charelle Consult: 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.
Charelle Consult
Largest movements
- Cash +€65,653
up €65,653 (+141%), from €46,715 to €112,368
mainly Net result for the year (+€103,981) and Depreciation (+€20,243)
- Tangible fixed assets +€40,647
up €40,647 (+54.2%), from €74,979 to €115,626
of which Furniture and vehicles: +€41,026
- Deferred charges and accrued income +€8,464
up €8,464 (+33.7%), from €25,083 to €33,547
- Receivables within one year -€7,804
down €7,804 (-58.1%), from €13,440 to €5,636
of which Trade receivables: -€8,238
- Receivables after one year -€4,471
down €4,471 (-6.5%), from €68,551 to €64,080
- Reserves +€58,981
up €58,981 (+53.4%), from €110,524 to €169,505
- Trade debts +€15,335
up €15,335 (+489%), from €3,133 to €18,468
- Debts after one year +€14,468
up €14,468 (+20.8%), from €69,448 to €83,916
- Current portion of long-term debt +€10,383
up €10,383 (+45.5%), from €22,825 to €33,208
- Gross operating margin +€42,080
up €42,080 (+35.9%), from €117,200 to €159,279
- Depreciation +€9,806
up €9,806 (+94.0%), from €10,437 to €20,243
- Taxes +€8,149
up €8,149 (+35.5%), from €22,929 to €31,078
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 | €243,767 | €346,256 | +€102,489 | +42.0% |
| Fixed assets | 21/28 | €89,979 | €130,626 | +€40,647 | +45.2% |
| Tangible fixed assets | 22/27 | €74,979 | €115,626 | +€40,647 | +54.2% |
| Furniture and vehicles | 24 | €71,230 | €112,257 | +€41,026 | +57.6% |
| Other tangible fixed assets | 26 | €3,749 | €3,369 | -€379 | -10.1% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €153,789 | €215,630 | +€61,842 | +40.2% |
| Amounts receivable after more than one year | 29 | €68,551 | €64,080 | -€4,471 | -6.5% |
| Other amounts receivable | 291 | €68,551 | €64,080 | -€4,471 | -6.5% |
| Amounts receivable within one year | 40/41 | €13,440 | €5,636 | -€7,804 | -58.1% |
| Trade receivables | 40 | €8,238 | €0 | -€8,238 | -100% |
| Other amounts receivable | 41 | €5,202 | €5,636 | +€434 | +8.3% |
| Cash at bank and in hand | 54/58 | €46,715 | €112,368 | +€65,653 | +141% |
| Deferred charges and accrued income | 490/1 | €25,083 | €33,547 | +€8,464 | +33.7% |
| Total equity and liabilities | 10/49 | €243,767 | €346,256 | +€102,489 | +42.0% |
| Equity | 10/15 | €110,624 | €169,605 | +€58,981 | +53.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €110,524 | €169,505 | +€58,981 | +53.4% |
| Distributable reserves | 133 | €110,524 | €169,505 | +€58,981 | +53.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €133,143 | €176,651 | +€43,507 | +32.7% |
| Amounts payable after more than one year | 17 | €69,448 | €83,916 | +€14,468 | +20.8% |
| Financial debts | 170/4 | €69,448 | €83,916 | +€14,468 | +20.8% |
| Amounts payable within one year | 42/48 | €62,826 | €89,698 | +€26,872 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €22,825 | €33,208 | +€10,383 | +45.5% |
| Trade debts | 44 | €3,133 | €18,468 | +€15,335 | +489% |
| Suppliers | 440/4 | €3,133 | €18,468 | +€15,335 | +489% |
| Taxes, remuneration and social security | 45 | €35,701 | €38,022 | +€2,321 | +6.5% |
| Taxes | 450/3 | €30,695 | €32,645 | +€1,950 | +6.4% |
| Remuneration and social security | 454/9 | €5,006 | €5,377 | +€371 | +7.4% |
| Other amounts payable | 47/48 | €1,166 | €0 | -€1,166 | -100% |
| Accrued charges and deferred income | 492/3 | €870 | €3,037 | +€2,167 | +249% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,437 | €20,243 | +€9,806 | +94.0% |
| Other operating charges | 640/8 | €585 | €867 | +€282 | +48.1% |
| Gross operating margin | 9900 | €117,200 | €159,279 | +€42,080 | +35.9% |
| Operating profit (loss) | 9901 | €106,178 | €138,170 | +€31,992 | +30.1% |
| Financial income | 75/76B | €462 | €839 | +€377 | +81.6% |
| Recurring financial income | 75 | €462 | €839 | +€377 | +81.6% |
| Financial charges | 65/66B | €2,750 | €3,949 | +€1,199 | +43.6% |
| Recurring financial charges | 65 | €2,750 | €3,949 | +€1,199 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €103,889 | €135,059 | +€31,170 | +30.0% |
| Income taxes | 67/77 | €22,929 | €31,078 | +€8,149 | +35.5% |
| Profit (loss) for the period | 9904 | €80,961 | €103,981 | +€23,021 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,961 | €103,981 | +€23,021 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.