CHARISMA: 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.
CHARISMA
Largest movements
- Tangible fixed assets -€11,099
no longer reported in 2025 (was €11,099)
of which Other tangible fixed assets: -€9,737
- Deferred charges and accrued income +€8,952
new in 2025: €8,952
- Receivables within one year +€2,771
new in 2025: €2,771
- Other debts +€3,098
up €3,098 (+13.5%), from €22,997 to €26,095
- Tax, wage and social debts -€2,437
no longer reported in 2025 (was €2,437)
- Trade debts +€1,553
up €1,553 (+949.0%), from €164 to €1,717
- Profit (loss) carried forward -€1,457
down €1,457 (-4.7%), from -€30,752 to -€32,209
- Other operating charges +€1,090
up €1,090 (+159.5%), from €684 to €1,774
- Gross operating margin -€587
down €587 (-62.2%), from €944 to €357
- Financial charges +€40
new in 2025: €40
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 | €13,446 | €14,203 | +€757 | +5.6% |
| Fixed assets | 21/28 | €13,199 | €2,100 | -€11,099 | -84.1% |
| Tangible fixed assets | 22/27 | €11,099 | - | -€11,099 | |
| Plant, machinery and equipment | 23 | €1,362 | - | -€1,362 | |
| Other tangible fixed assets | 26 | €9,737 | - | -€9,737 | |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €247 | €12,103 | +€11,856 | +4799.8% |
| Amounts receivable within one year | 40/41 | - | €2,771 | +€2,771 | |
| Other amounts receivable | 41 | - | €2,771 | +€2,771 | |
| Cash at bank and in hand | 54/58 | €247 | €380 | +€133 | +53.7% |
| Deferred charges and accrued income | 490/1 | - | €8,952 | +€8,952 | |
| Total equity and liabilities | 10/49 | €13,446 | €14,203 | +€757 | +5.6% |
| Equity | 10/15 | -€12,152 | -€13,609 | -€1,457 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,752 | -€32,209 | -€1,457 | -4.7% |
| Amounts payable | 17/49 | €25,598 | €27,812 | +€2,214 | +8.6% |
| Amounts payable within one year | 42/48 | €25,598 | €27,812 | +€2,214 | +8.6% |
| Trade debts | 44 | €164 | €1,717 | +€1,553 | +949.0% |
| Suppliers | 440/4 | €164 | €1,717 | +€1,553 | +949.0% |
| Taxes, remuneration and social security | 45 | €2,437 | - | -€2,437 | |
| Taxes | 450/3 | €2,437 | - | -€2,437 | |
| Other amounts payable | 47/48 | €22,997 | €26,095 | +€3,098 | +13.5% |
| Other operating charges | 640/8 | €684 | €1,774 | +€1,090 | +159.5% |
| Gross operating margin | 9900 | €944 | €357 | -€587 | -62.2% |
| Operating profit (loss) | 9901 | €260 | -€1,417 | -€1,678 | |
| Financial charges | 65/66B | - | €40 | +€40 | |
| Recurring financial charges | 65 | - | €40 | +€40 | |
| Profit (loss) for the period before taxes | 9903 | €260 | -€1,457 | -€1,718 | |
| Profit (loss) for the period | 9904 | €260 | -€1,457 | -€1,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €260 | -€1,457 | -€1,718 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.