CHARENTOS: 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.
CHARENTOS
Largest movements
- Tangible fixed assets -€301,092
down €301,092 (-99.7%), from €301,987 to €895
of which Land and buildings: -€301,294
- Cash +€195,981
up €195,981 (+683%), from €28,706 to €224,687
mainly Investment in fixed assets (net) (+€300,169) and Net result for the year (+€35,397)
- Receivables within one year -€6,534
down €6,534 (-55.6%), from €11,761 to €5,227
of which Trade receivables: -€6,534
- Debts after one year -€119,234
down €119,234 (-100%), from €119,234 to €0
- Current portion of long-term debt -€27,923
down €27,923 (-100%), from €27,923 to €0
- Profit (loss) carried forward +€25,555
up €25,555, from -€25,555 to €0
- Other debts -€11,883
down €11,883 (-99.2%), from €11,977 to €93
- Tax, wage and social debts +€10,461
up €10,461 (+70.1%), from €14,920 to €25,380
- Gross operating margin +€93,389
up €93,389, from -€24,099 to €69,289
- Depreciation -€19,474
down €19,474 (-95.5%), from €20,397 to €923
- Taxes +€984
up €984, from €0 to €984
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 | €342,454 | €230,850 | -€111,604 | -32.6% |
| Fixed assets | 21/28 | €301,987 | €895 | -€301,092 | -99.7% |
| Tangible fixed assets | 22/27 | €301,987 | €895 | -€301,092 | -99.7% |
| Land and buildings | 22 | €301,294 | €0 | -€301,294 | -100% |
| Plant, machinery and equipment | 23 | €503 | €30 | -€474 | -94.1% |
| Furniture and vehicles | 24 | €189 | €865 | +€676 | +358% |
| Current assets | 29/58 | €40,467 | €229,955 | +€189,487 | +468% |
| Amounts receivable within one year | 40/41 | €11,761 | €5,227 | -€6,534 | -55.6% |
| Trade receivables | 40 | €11,761 | €5,227 | -€6,534 | -55.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,706 | €224,687 | +€195,981 | +683% |
| Deferred charges and accrued income | 490/1 | €0 | €40 | +€40 | |
| Total equity and liabilities | 10/49 | €342,454 | €230,850 | -€111,604 | -32.6% |
| Equity | 10/15 | €166,413 | €201,810 | +€35,397 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,368 | €183,210 | +€9,842 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €171,508 | €181,350 | +€9,842 | +5.7% |
| Profit (loss) carried forward | 14 | -€25,555 | €0 | +€25,555 | |
| Amounts payable | 17/49 | €176,041 | €29,040 | -€147,001 | -83.5% |
| Amounts payable after more than one year | 17 | €119,234 | €0 | -€119,234 | -100% |
| Financial debts | 170/4 | €119,234 | €0 | -€119,234 | -100% |
| Amounts payable within one year | 42/48 | €55,806 | €27,260 | -€28,547 | -51.2% |
| Current portion of amounts payable after more than one year | 42 | €27,923 | €0 | -€27,923 | -100% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Credit institutions | 430/8 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €983 | €1,783 | +€799 | +81.3% |
| Suppliers | 440/4 | €983 | €1,783 | +€799 | +81.3% |
| Taxes, remuneration and social security | 45 | €14,920 | €25,380 | +€10,461 | +70.1% |
| Taxes | 450/3 | €14,920 | €25,380 | +€10,461 | +70.1% |
| Other amounts payable | 47/48 | €11,977 | €93 | -€11,883 | -99.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,780 | +€780 | +78.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,397 | €923 | -€19,474 | -95.5% |
| Other operating charges | 640/8 | €1,604 | €1,642 | +€38 | +2.4% |
| Non-recurring operating charges | 66A | - | €25,229 | +€25,229 | |
| Gross operating margin | 9900 | -€24,099 | €69,289 | +€93,389 | |
| Operating profit (loss) | 9901 | -€46,100 | €41,496 | +€87,596 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,617 | €5,115 | +€498 | +10.8% |
| Recurring financial charges | 65 | €4,617 | €5,115 | +€498 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,717 | €36,381 | +€87,098 | |
| Income taxes | 67/77 | €0 | €984 | +€984 | |
| Profit (loss) for the period | 9904 | -€50,717 | €35,397 | +€86,114 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,717 | €35,397 | +€86,114 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.