CHARIS: 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.
CHARIS
Largest movements
- Receivables within one year +€5.1m
up €5.1m (+15606.3%), from €32,944 to €5.2m
of which Trade receivables: +€5.0m
- Current investments -€5.0m
down €5.0m (-93.3%), from €5.3m to €360,000
- Tangible fixed assets -€190,307
no longer reported in 2024 (was €190,307)
of which Land and buildings: -€179,500
- Cash -€59,033
down €59,033 (-86.5%), from €68,213 to €9,180
mainly Receivables within one year (-€5.1m) and Tax, wage and social debts (-€1.3m)
- Tax, wage and social debts -€1.3m
down €1.3m (-87.1%), from €1.5m to €197,743
- Reserves +€1.3m
up €1.3m (+31.8%), from €4.0m to €5.2m
of which Distributable reserves: +€1.3m
- Financial income +€1.1m
up €1.1m (+557.1%), from €203,281 to €1.3m
- Taxes +€188,650
up €188,650 (+1671.8%), from €11,284 to €199,934
- Gross operating margin +€143,574
up €143,574, from -€14,990 to €128,584
- Financial charges -€42,243
down €42,243 (-99.6%), from €42,409 to €166
- Depreciation -€12,921
no longer reported in 2024 (was €12,921)
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 | €5,646,338 | €5,543,438 | -€102,899 | -1.8% |
| Fixed assets | 21/28 | €200,307 | - | -€200,307 | |
| Tangible fixed assets | 22/27 | €190,307 | - | -€190,307 | |
| Land and buildings | 22 | €179,500 | - | -€179,500 | |
| Plant, machinery and equipment | 23 | €6,146 | - | -€6,146 | |
| Furniture and vehicles | 24 | €4,661 | - | -€4,661 | |
| Financial fixed assets | 28 | €10,000 | - | -€10,000 | |
| Current assets | 29/58 | €5,446,030 | €5,543,438 | +€97,408 | +1.8% |
| Amounts receivable within one year | 40/41 | €32,944 | €5,174,259 | +€5.1m | +15606.3% |
| Trade receivables | 40 | - | €5,044,369 | +€5.0m | |
| Other amounts receivable | 41 | €32,944 | €129,890 | +€96,946 | +294.3% |
| Current investments | 50/53 | €5,344,873 | €360,000 | -€5.0m | -93.3% |
| Cash at bank and in hand | 54/58 | €68,213 | €9,180 | -€59,033 | -86.5% |
| Total equity and liabilities | 10/49 | €5,646,338 | €5,543,438 | -€102,899 | -1.8% |
| Equity | 10/15 | €4,082,826 | €5,345,696 | +€1.3m | +30.9% |
| Contributions | 10/11 | €111,036 | €111,036 | = | 0.0% |
| Reserves | 13 | €3,971,789 | €5,234,659 | +€1.3m | +31.8% |
| Non-distributable reserves | 130/1 | €11,104 | €11,104 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,104 | €11,104 | = | 0.0% |
| Distributable reserves | 133 | €3,960,686 | €5,223,556 | +€1.3m | +31.9% |
| Amounts payable | 17/49 | €1,563,512 | €197,743 | -€1.4m | -87.4% |
| Amounts payable within one year | 42/48 | €1,562,612 | €197,743 | -€1.4m | -87.3% |
| Current portion of amounts payable after more than one year | 42 | €7,167 | - | -€7,167 | |
| Trade debts | 44 | €9,595 | - | -€9,595 | |
| Suppliers | 440/4 | €9,595 | - | -€9,595 | |
| Taxes, remuneration and social security | 45 | €1,536,260 | €197,743 | -€1.3m | -87.1% |
| Taxes | 450/3 | €1,536,260 | €197,743 | -€1.3m | -87.1% |
| Other amounts payable | 47/48 | €9,590 | - | -€9,590 | |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,921 | - | -€12,921 | |
| Other operating charges | 640/8 | €9,216 | €1,321 | -€7,895 | -85.7% |
| Gross operating margin | 9900 | -€14,990 | €128,584 | +€143,574 | |
| Operating profit (loss) | 9901 | -€37,126 | €127,263 | +€164,389 | |
| Financial income | 75/76B | €203,281 | €1,335,707 | +€1.1m | +557.1% |
| Recurring financial income | 75 | €203,281 | €1,335,707 | +€1.1m | +557.1% |
| Financial charges | 65/66B | €42,409 | €166 | -€42,243 | -99.6% |
| Recurring financial charges | 65 | €42,409 | €166 | -€42,243 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €123,746 | €1,462,804 | +€1.3m | +1082.1% |
| Income taxes | 67/77 | €11,284 | €199,934 | +€188,650 | +1671.8% |
| Profit (loss) for the period | 9904 | €112,462 | €1,262,870 | +€1.2m | +1022.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,462 | €1,262,870 | +€1.2m | +1022.9% |
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.