CHARGE-R8: 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.
CHARGE-R8
Largest movements
- Cash +€13,024
up €13,024 (+57.4%), from €22,689 to €35,713
mainly Trade debts (+€12,363) and Net result for the year (+€9,041)
- Receivables within one year +€7,254
up €7,254 (+169%), from €4,281 to €11,535
of which Trade receivables: +€6,697
- Tangible fixed assets +€4,036
new in 2025: €4,036
- Deferred charges and accrued income +€2,306
new in 2025: €2,306
- Stocks and contracts -€945
down €945 (-49.5%), from €1,910 to €965
- Trade debts +€12,363
up €12,363 (+638%), from €1,938 to €14,301
- Profit (loss) carried forward +€9,041
up €9,041 (+71.7%), from -€12,607 to -€3,566
- Other debts +€7,250
up €7,250 (+170%), from €4,271 to €11,522
- Debts after one year -€6,875
down €6,875 (-32.2%), from €21,357 to €14,482
- Tax, wage and social debts +€3,349
up €3,349 (+1,208%), from €277 to €3,626
- Gross operating margin +€19,935
up €19,935, from -€9,157 to €10,778
- Depreciation +€514
new in 2025: €514
- Financial charges +€254
up €254 (+25.4%), from €1,000 to €1,254
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 | €28,880 | €54,555 | +€25,675 | +88.9% |
| Fixed assets | 21/28 | - | €4,036 | +€4,036 | |
| Tangible fixed assets | 22/27 | - | €4,036 | +€4,036 | |
| Furniture and vehicles | 24 | - | €4,036 | +€4,036 | |
| Current assets | 29/58 | €28,880 | €50,519 | +€21,639 | +74.9% |
| Stocks and contracts in progress | 3 | €1,910 | €965 | -€945 | -49.5% |
| Stocks | 30/36 | €1,910 | €965 | -€945 | -49.5% |
| Amounts receivable within one year | 40/41 | €4,281 | €11,535 | +€7,254 | +169% |
| Trade receivables | 40 | €4,281 | €10,978 | +€6,697 | +156% |
| Other amounts receivable | 41 | €0 | €557 | +€557 | +5,567,400% |
| Cash at bank and in hand | 54/58 | €22,689 | €35,713 | +€13,024 | +57.4% |
| Deferred charges and accrued income | 490/1 | - | €2,306 | +€2,306 | |
| Total equity and liabilities | 10/49 | €28,880 | €54,555 | +€25,675 | +88.9% |
| Equity | 10/15 | -€5,607 | €3,434 | +€9,041 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,607 | -€3,566 | +€9,041 | +71.7% |
| Amounts payable | 17/49 | €34,487 | €51,121 | +€16,635 | +48.2% |
| Amounts payable after more than one year | 17 | €21,357 | €14,482 | -€6,875 | -32.2% |
| Financial debts | 170/4 | €21,357 | €14,482 | -€6,875 | -32.2% |
| Amounts payable within one year | 42/48 | €13,130 | €36,324 | +€23,194 | +177% |
| Current portion of amounts payable after more than one year | 42 | €6,643 | €6,875 | +€233 | +3.5% |
| Trade debts | 44 | €1,938 | €14,301 | +€12,363 | +638% |
| Suppliers | 440/4 | €1,938 | €14,301 | +€12,363 | +638% |
| Taxes, remuneration and social security | 45 | €277 | €3,626 | +€3,349 | +1,208% |
| Taxes | 450/3 | €277 | €3,626 | +€3,349 | +1,208% |
| Other amounts payable | 47/48 | €4,271 | €11,522 | +€7,250 | +170% |
| Accrued charges and deferred income | 492/3 | - | €316 | +€316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €514 | +€514 | |
| Gross operating margin | 9900 | -€9,157 | €10,778 | +€19,935 | |
| Operating profit (loss) | 9901 | -€9,157 | €10,265 | +€19,421 | |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €1,000 | €1,254 | +€254 | +25.4% |
| Recurring financial charges | 65 | €1,000 | €1,254 | +€254 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,157 | €9,041 | +€19,197 | |
| Profit (loss) for the period | 9904 | -€10,157 | €9,041 | +€19,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,157 | €9,041 | +€19,197 |
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 16 October 2026 via checked.be.