CHARISMA: 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.
CHARISMA
Largest movements
- Tangible fixed assets -€24,660
down €24,660 (-17.7%), from €138,993 to €114,333
of which Land and buildings: -€15,188
- Receivables within one year -€6,727
down €6,727 (-51.3%), from €13,102 to €6,376
of which Other amounts receivable: -€4,827
- Cash +€5,698
up €5,698 (+1638.9%), from €348 to €6,045
mainly Net result for the year (+€17,985) and Depreciation (+€16,591)
- Debts after one year -€18,000
down €18,000 (-41.4%), from €43,500 to €25,500
- Other debts -€7,492
down €7,492 (-40.7%), from €18,400 to €10,909
- Reserves -€5,732
down €5,732 (-12.2%), from €47,109 to €41,377
of which Distributable reserves: -€5,732
- Profit (loss) carried forward +€5,270
up €5,270, from -€5,209 to €60
- Current portion of long-term debt -€3,438
down €3,438 (-16.0%), from €21,438 to €18,000
- Depreciation -€7,070
down €7,070 (-29.9%), from €23,661 to €16,591
- Purchases and services -€6,346
down €6,346 (-10.5%), from €60,721 to €54,375
- Financial charges -€1,795
down €1,795 (-32.6%), from €5,514 to €3,719
- Taxes +€1,752
up €1,752 (+23.0%), from €7,630 to €9,382
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 | €153,185 | €126,755 | -€26,431 | -17.3% |
| Fixed assets | 21/28 | €138,993 | €114,333 | -€24,660 | -17.7% |
| Tangible fixed assets | 22/27 | €138,993 | €114,333 | -€24,660 | -17.7% |
| Land and buildings | 22 | €121,500 | €106,313 | -€15,188 | -12.5% |
| Plant, machinery and equipment | 23 | €1,292 | €4,191 | +€2,900 | +224.5% |
| Furniture and vehicles | 24 | €16,202 | €3,829 | -€12,372 | -76.4% |
| Current assets | 29/58 | €14,192 | €12,421 | -€1,771 | -12.5% |
| Amounts receivable within one year | 40/41 | €13,102 | €6,376 | -€6,727 | -51.3% |
| Trade receivables | 40 | €8,075 | €6,175 | -€1,900 | -23.5% |
| Other amounts receivable | 41 | €5,027 | €201 | -€4,827 | -96.0% |
| Cash at bank and in hand | 54/58 | €348 | €6,045 | +€5,698 | +1638.9% |
| Deferred charges and accrued income | 490/1 | €742 | - | -€742 | |
| Total equity and liabilities | 10/49 | €153,185 | €126,755 | -€26,431 | -17.3% |
| Equity | 10/15 | €60,700 | €60,237 | -€462 | -0.8% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Outside capital | 11 | €18,800 | €18,800 | = | 0.0% |
| Other | 1109/19 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €47,109 | €41,377 | -€5,732 | -12.2% |
| Non-distributable reserves | 130/1 | €1,880 | €1,880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,880 | €1,880 | = | 0.0% |
| Distributable reserves | 133 | €45,229 | €39,497 | -€5,732 | -12.7% |
| Profit (loss) carried forward | 14 | -€5,209 | €60 | +€5,270 | |
| Amounts payable | 17/49 | €92,485 | €66,517 | -€25,968 | -28.1% |
| Amounts payable after more than one year | 17 | €43,500 | €25,500 | -€18,000 | -41.4% |
| Financial debts | 170/4 | €43,500 | €25,500 | -€18,000 | -41.4% |
| Amounts payable within one year | 42/48 | €48,985 | €41,017 | -€7,968 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €21,438 | €18,000 | -€3,438 | -16.0% |
| Trade debts | 44 | €3,887 | €4,174 | +€287 | +7.4% |
| Suppliers | 440/4 | €3,887 | €4,174 | +€287 | +7.4% |
| Taxes, remuneration and social security | 45 | €5,261 | €7,935 | +€2,674 | +50.8% |
| Taxes | 450/3 | €5,261 | €7,935 | +€2,674 | +50.8% |
| Other amounts payable | 47/48 | €18,400 | €10,909 | -€7,492 | -40.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,721 | €54,375 | -€6,346 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,661 | €16,591 | -€7,070 | -29.9% |
| Other operating charges | 640/8 | €2,627 | €2,790 | +€163 | +6.2% |
| Non-recurring operating charges | 66A | - | €4,239 | +€4,239 | |
| Gross operating margin | 9900 | €54,330 | €54,706 | +€376 | +0.7% |
| Operating profit (loss) | 9901 | €28,042 | €31,086 | +€3,044 | +10.9% |
| Financial charges | 65/66B | €5,514 | €3,719 | -€1,795 | -32.6% |
| Recurring financial charges | 65 | €5,514 | €3,719 | -€1,795 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €22,528 | €27,367 | +€4,839 | +21.5% |
| Income taxes | 67/77 | €7,630 | €9,382 | +€1,752 | +23.0% |
| Profit (loss) for the period | 9904 | €14,898 | €17,985 | +€3,088 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,898 | €17,985 | +€3,088 | +20.7% |
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 5 October 2026 via checked.be.