CHARIMMO: 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.
CHARIMMO
Largest movements
- Cash +€29,658
up €29,658 (+5.3%), from €556,483 to €586,141
mainly Other debts (+€547,736) and Net result for the year (+€295,600)
- Tangible fixed assets -€28,930
down €28,930 (-3.4%), from €859,418 to €830,488
of which Land and buildings: -€27,157
- Reserves -€550,003
down €550,003 (-36.4%), from €1.5m to €961,729
of which Distributable reserves: -€550,003
- Other debts +€547,736
up €547,736 (+141.2%), from €387,867 to €935,603
- Financial income -€59,879
down €59,879 (-24.4%), from €244,981 to €185,102
- Turnover +€38,751
up €38,751 (+14.3%), from €271,522 to €310,273
- Other operating charges -€20,036
down €20,036 (-43.0%), from €46,581 to €26,545
- Purchases and services -€18,107
down €18,107 (-20.8%), from €87,138 to €69,031
- Gross operating margin -€14,544
down €14,544 (-5.5%), from €263,358 to €248,814
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 | €1,997,846 | €1,985,366 | -€12,480 | -0.6% |
| Fixed assets | 21/28 | €1,262,770 | €1,233,840 | -€28,930 | -2.3% |
| Tangible fixed assets | 22/27 | €859,418 | €830,488 | -€28,930 | -3.4% |
| Land and buildings | 22 | €848,320 | €821,163 | -€27,157 | -3.2% |
| Plant, machinery and equipment | 23 | €11,098 | €9,325 | -€1,773 | -16.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €403,352 | €403,352 | = | 0.0% |
| Current assets | 29/58 | €735,076 | €751,526 | +€16,450 | +2.2% |
| Amounts receivable within one year | 40/41 | €172,613 | €165,290 | -€7,323 | -4.2% |
| Trade receivables | 40 | €9,513 | €20,659 | +€11,146 | +117.2% |
| Other amounts receivable | 41 | €163,100 | €144,631 | -€18,469 | -11.3% |
| Cash at bank and in hand | 54/58 | €556,483 | €586,141 | +€29,658 | +5.3% |
| Deferred charges and accrued income | 490/1 | €5,980 | €95 | -€5,885 | -98.4% |
| Total equity and liabilities | 10/49 | €1,997,846 | €1,985,366 | -€12,480 | -0.6% |
| Equity | 10/15 | €1,586,101 | €1,036,097 | -€550,003 | -34.7% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €1,511,733 | €961,729 | -€550,003 | -36.4% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €1,504,296 | €954,292 | -€550,003 | -36.6% |
| Amounts payable | 17/49 | €411,745 | €949,268 | +€537,523 | +130.5% |
| Amounts payable within one year | 42/48 | €396,984 | €948,198 | +€551,213 | +138.9% |
| Trade debts | 44 | €8,603 | €12,595 | +€3,991 | +46.4% |
| Suppliers | 440/4 | €8,603 | €12,595 | +€3,991 | +46.4% |
| Taxes, remuneration and social security | 45 | €514 | €0 | -€514 | -100.0% |
| Taxes | 450/3 | €514 | €0 | -€514 | -100.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €387,867 | €935,603 | +€547,736 | +141.2% |
| Accrued charges and deferred income | 492/3 | €14,761 | €1,071 | -€13,690 | -92.7% |
| Turnover | 70 | €271,522 | €310,273 | +€38,751 | +14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,138 | €69,031 | -€18,107 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,160 | €28,930 | -€4,230 | -12.8% |
| Other operating charges | 640/8 | €46,581 | €26,545 | -€20,036 | -43.0% |
| Gross operating margin | 9900 | €263,358 | €248,814 | -€14,544 | -5.5% |
| Operating profit (loss) | 9901 | €183,617 | €193,339 | +€9,722 | +5.3% |
| Financial income | 75/76B | €244,981 | €185,102 | -€59,879 | -24.4% |
| Recurring financial income | 75 | €244,981 | €185,102 | -€59,879 | -24.4% |
| Financial charges | 65/66B | €4,011 | €3,974 | -€36 | -0.9% |
| Recurring financial charges | 65 | €4,011 | €3,974 | -€36 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €424,588 | €374,467 | -€50,121 | -11.8% |
| Income taxes | 67/77 | €81,247 | €78,867 | -€2,380 | -2.9% |
| Profit (loss) for the period | 9904 | €343,341 | €295,600 | -€47,741 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €343,341 | €295,600 | -€47,741 | -13.9% |
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 6 October 2026 via checked.be.