CHARIS CONSULTING: 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.
CHARIS CONSULTING
Largest movements
- Cash -€148,472
down €148,472 (-97.2%), from €152,680 to €4,208
mainly Net result for the year (-€130,494) and Debts after one year (-€34,025)
- Tangible fixed assets -€21,702
down €21,702 (-3.8%), from €564,023 to €542,321
of which Land and buildings: -€21,521
- Reserves -€130,494
down €130,494 (-22.9%), from €569,343 to €438,850
of which Distributable reserves: -€130,494
- Debts after one year -€34,025
down €34,025 (-100%), from €34,025 to €0
- Current portion of long-term debt -€16,397
down €16,397 (-32.5%), from €50,422 to €34,025
- Other debts +€8,532
new in 2025: €8,532
- Gross operating margin -€24,105
down €24,105, from €7,293 to -€16,812
- Financial charges -€1,756
down €1,756 (-28.8%), from €6,100 to €4,344
- Other operating charges -€648
down €648 (-13.5%), from €4,811 to €4,163
- Financial income +€465
up €465 (+391%), from €119 to €584
- Depreciation -€189
down €189 (-0.9%), from €21,891 to €21,702
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 | €725,204 | €548,915 | -€176,289 | -24.3% |
| Fixed assets | 21/28 | €564,023 | €542,321 | -€21,702 | -3.8% |
| Tangible fixed assets | 22/27 | €564,023 | €542,321 | -€21,702 | -3.8% |
| Land and buildings | 22 | €563,842 | €542,321 | -€21,521 | -3.8% |
| Furniture and vehicles | 24 | €181 | €0 | -€181 | -100% |
| Current assets | 29/58 | €161,181 | €6,594 | -€154,587 | -95.9% |
| Amounts receivable within one year | 40/41 | €6,757 | €599 | -€6,157 | -91.1% |
| Trade receivables | 40 | €2,238 | €65 | -€2,173 | -97.1% |
| Other amounts receivable | 41 | €4,518 | €534 | -€3,984 | -88.2% |
| Cash at bank and in hand | 54/58 | €152,680 | €4,208 | -€148,472 | -97.2% |
| Deferred charges and accrued income | 490/1 | €1,744 | €1,787 | +€43 | +2.5% |
| Total equity and liabilities | 10/49 | €725,204 | €548,915 | -€176,289 | -24.3% |
| Equity | 10/15 | €631,343 | €500,850 | -€130,494 | -20.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €569,343 | €438,850 | -€130,494 | -22.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €569,343 | €438,850 | -€130,494 | -22.9% |
| Amounts payable | 17/49 | €93,861 | €48,065 | -€45,796 | -48.8% |
| Amounts payable after more than one year | 17 | €34,025 | €0 | -€34,025 | -100% |
| Financial debts | 170/4 | €34,025 | €0 | -€34,025 | -100% |
| Amounts payable within one year | 42/48 | €59,836 | €48,065 | -€11,771 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €50,422 | €34,025 | -€16,397 | -32.5% |
| Trade debts | 44 | €9,125 | €5,328 | -€3,796 | -41.6% |
| Suppliers | 440/4 | €9,125 | €5,328 | -€3,796 | -41.6% |
| Taxes, remuneration and social security | 45 | €290 | €180 | -€110 | -38.0% |
| Taxes | 450/3 | €290 | €180 | -€110 | -38.0% |
| Other amounts payable | 47/48 | - | €8,532 | +€8,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,891 | €21,702 | -€189 | -0.9% |
| Other operating charges | 640/8 | €4,811 | €4,163 | -€648 | -13.5% |
| Non-recurring operating charges | 66A | - | €83,878 | +€83,878 | |
| Gross operating margin | 9900 | €7,293 | -€16,812 | -€24,105 | |
| Operating profit (loss) | 9901 | -€19,408 | -€126,555 | -€107,146 | -552% |
| Financial income | 75/76B | €119 | €584 | +€465 | +391% |
| Recurring financial income | 75 | €119 | €584 | +€465 | +391% |
| Financial charges | 65/66B | €6,100 | €4,344 | -€1,756 | -28.8% |
| Recurring financial charges | 65 | €6,100 | €4,344 | -€1,756 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,389 | -€130,314 | -€104,925 | -413% |
| Income taxes | 67/77 | €179 | €180 | +€1 | +0.5% |
| Profit (loss) for the period | 9904 | -€25,568 | -€130,494 | -€104,926 | -410% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,568 | -€130,494 | -€104,926 | -410% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.