CHARENTAY: 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.
CHARENTAY
Largest movements
- Receivables within one year +€29,696
up €29,696 (+17.9%), from €165,639 to €195,334
of which Trade receivables: +€32,592
- Cash -€19,521
down €19,521 (-17.9%), from €108,920 to €89,399
mainly Contributions, distributions and other (-€91,827) and Receivables within one year (-€29,696)
- Deferred charges and accrued income +€8,010
up €8,010, from €0 to €8,010
- Reserves +€18,228
up €18,228 (+12.5%), from €145,590 to €163,818
- Tax, wage and social debts -€8,488
down €8,488 (-35.4%), from €23,964 to €15,476
- Trade debts +€8,088
up €8,088 (+278.3%), from €2,906 to €10,994
- Gross operating margin +€31,244
up €31,244 (+27.0%), from €115,904 to €147,148
- Taxes +€7,892
up €7,892 (+32.0%), from €24,639 to €32,531
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €311,710 | €329,539 | +€17,828 | +5.7% |
| Fixed assets | 21/28 | €7,071 | €6,714 | -€356 | -5.0% |
| Tangible fixed assets | 22/27 | €7,071 | €6,714 | -€356 | -5.0% |
| Plant, machinery and equipment | 23 | €5,439 | €4,004 | -€1,435 | -26.4% |
| Furniture and vehicles | 24 | €1,631 | €2,710 | +€1,079 | +66.1% |
| Current assets | 29/58 | €304,640 | €322,824 | +€18,185 | +6.0% |
| Amounts receivable within one year | 40/41 | €165,639 | €195,334 | +€29,696 | +17.9% |
| Trade receivables | 40 | €40,893 | €73,485 | +€32,592 | +79.7% |
| Other amounts receivable | 41 | €124,746 | €121,850 | -€2,896 | -2.3% |
| Current investments | 50/53 | €30,081 | €30,081 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €108,920 | €89,399 | -€19,521 | -17.9% |
| Deferred charges and accrued income | 490/1 | €0 | €8,010 | +€8,010 | |
| Total equity and liabilities | 10/49 | €311,710 | €329,539 | +€17,828 | +5.7% |
| Equity | 10/15 | €164,190 | €182,418 | +€18,228 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,590 | €163,818 | +€18,228 | +12.5% |
| Distributable reserves | 133 | €145,590 | €163,818 | +€18,228 | +12.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,521 | €147,121 | -€400 | -0.3% |
| Amounts payable after more than one year | 17 | €120,650 | €120,650 | = | 0.0% |
| Financial debts | 170/4 | €120,650 | €120,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,870 | €26,470 | -€400 | -1.5% |
| Trade debts | 44 | €2,906 | €10,994 | +€8,088 | +278.3% |
| Suppliers | 440/4 | €2,906 | €10,994 | +€8,088 | +278.3% |
| Taxes, remuneration and social security | 45 | €23,964 | €15,476 | -€8,488 | -35.4% |
| Taxes | 450/3 | €23,964 | €15,476 | -€8,488 | -35.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,626 | €2,588 | -€38 | -1.4% |
| Other operating charges | 640/8 | €843 | €950 | +€107 | +12.7% |
| Gross operating margin | 9900 | €115,904 | €147,148 | +€31,244 | +27.0% |
| Operating profit (loss) | 9901 | €112,435 | €143,610 | +€31,175 | +27.7% |
| Financial income | 75/76B | €237 | €543 | +€307 | +129.4% |
| Recurring financial income | 75 | €237 | €543 | +€307 | +129.4% |
| Financial charges | 65/66B | €1,552 | €1,567 | +€15 | +1.0% |
| Recurring financial charges | 65 | €1,552 | €1,567 | +€15 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €111,120 | €142,586 | +€31,466 | +28.3% |
| Income taxes | 67/77 | €24,639 | €32,531 | +€7,892 | +32.0% |
| Profit (loss) for the period | 9904 | €86,481 | €110,055 | +€23,574 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,481 | €110,055 | +€23,574 | +27.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.