CHARISA: 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.
CHARISA
Largest movements
- Receivables within one year +€2.2m
up €2.2m (+164.1%), from €1.3m to €3.5m
of which Other amounts receivable: +€2.2m
- Intangible fixed assets -€2.0m
down €2.0m (-11.8%), from €17.2m to €15.2m
- Current investments -€1.5m
down €1.5m (-31.1%), from €4.7m to €3.2m
- Profit (loss) carried forward -€1.1m
down €1.1m (-48.9%), from -€2.2m to -€3.2m
- Financial income +€181,997
up €181,997 (+20.7%), from €879,298 to €1.1m
of which Financial income: +€181,997
- Gross operating margin -€130,427
down €130,427, from €96,940 to -€33,486
- Financial charges -€19,979
down €19,979 (-48.8%), from €40,937 to €20,958
- Depreciation -€9,455
down €9,455 (-0.5%), from €2.0m to €2.0m
- Taxes +€5,097
up €5,097 (+7788.1%), from €65 to €5,163
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 | €36,169,416 | €35,124,043 | -€1.0m | -2.9% |
| Fixed assets | 21/28 | €29,778,819 | €27,762,245 | -€2.0m | -6.8% |
| Intangible fixed assets | 21 | €17,247,017 | €15,217,629 | -€2.0m | -11.8% |
| Tangible fixed assets | 22/27 | €60,231 | €73,045 | +€12,814 | +21.3% |
| Furniture and vehicles | 24 | €33,148 | €47,007 | +€13,859 | +41.8% |
| Other tangible fixed assets | 26 | €27,083 | €26,038 | -€1,045 | -3.9% |
| Financial fixed assets | 28 | €12,471,571 | €12,471,571 | = | 0.0% |
| Current assets | 29/58 | €6,390,597 | €7,361,798 | +€971,201 | +15.2% |
| Amounts receivable within one year | 40/41 | €1,336,357 | €3,529,239 | +€2.2m | +164.1% |
| Trade receivables | 40 | €99,288 | €94,100 | -€5,188 | -5.2% |
| Other amounts receivable | 41 | €1,237,069 | €3,435,139 | +€2.2m | +177.7% |
| Current investments | 50/53 | €4,681,938 | €3,225,840 | -€1.5m | -31.1% |
| Cash at bank and in hand | 54/58 | €355,639 | €600,007 | +€244,368 | +68.7% |
| Deferred charges and accrued income | 490/1 | €16,662 | €6,713 | -€9,949 | -59.7% |
| Total equity and liabilities | 10/49 | €36,169,416 | €35,124,043 | -€1.0m | -2.9% |
| Equity | 10/15 | €36,137,611 | €35,080,808 | -€1.1m | -2.9% |
| Contributions | 10/11 | €38,300,000 | €38,300,000 | = | 0.0% |
| Capital | 10 | €38,300,000 | €38,300,000 | = | 0.0% |
| Issued capital | 100 | €38,300,000 | €38,300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,162,389 | -€3,219,192 | -€1.1m | -48.9% |
| Amounts payable | 17/49 | €31,805 | €43,235 | +€11,430 | +35.9% |
| Amounts payable within one year | 42/48 | €27,292 | €39,194 | +€11,902 | +43.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €27,292 | €35,897 | +€8,604 | +31.5% |
| Suppliers | 440/4 | €27,292 | €35,897 | +€8,604 | +31.5% |
| Taxes, remuneration and social security | 45 | - | €3,297 | +€3,297 | |
| Taxes | 450/3 | - | €3,297 | +€3,297 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,513 | €4,041 | -€472 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,047,169 | €2,037,715 | -€9,455 | -0.5% |
| Other operating charges | 640/8 | €7,324 | €10,744 | +€3,419 | +46.7% |
| Non-recurring operating charges | 66A | €506 | €10,032 | +€9,526 | +1883.6% |
| Gross operating margin | 9900 | €96,940 | -€33,486 | -€130,427 | |
| Operating profit (loss) | 9901 | -€1,958,059 | -€2,091,976 | -€133,917 | -6.8% |
| Financial income | 75/76B | €879,298 | €1,061,294 | +€181,997 | +20.7% |
| Recurring financial income | 75 | €879,298 | €1,061,294 | +€181,997 | +20.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €40,937 | €20,958 | -€19,979 | -48.8% |
| Recurring financial charges | 65 | €40,937 | €20,958 | -€19,979 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,119,698 | -€1,051,640 | +€68,058 | +6.1% |
| Income taxes | 67/77 | €65 | €5,163 | +€5,097 | +7788.1% |
| Profit (loss) for the period | 9904 | -€1,119,764 | -€1,056,803 | +€62,961 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,119,764 | -€1,056,803 | +€62,961 | +5.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.