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 -€6,754
down €6,754 (-4.6%), from €145,336 to €138,582
of which Land and buildings: -€5,793
- Cash -€6,212
down €6,212 (-9.2%), from €67,803 to €61,591
mainly Other debts (-€19,725) and Investment in fixed assets (net) (-€2,294)
- Other debts -€19,725
down €19,725 (-41.6%), from €47,454 to €27,729
- Reserves +€3,588
up €3,588 (+19.8%), from €18,098 to €21,686
of which Distributable reserves: +€3,588
- Accrued charges and deferred income +€2,370
up €2,370 (+75.0%), from €3,160 to €5,530
- Staff costs -€12,841
down €12,841 (-100.0%), from €12,841 to €0
- Gross operating margin -€9,651
down €9,651 (-31.2%), from €30,976 to €21,325
- Financial charges +€2,474
up €2,474 (+71.3%), from €3,469 to €5,942
- Taxes +€928
up €928 (+61.2%), from €1,517 to €2,444
- Other operating charges +€403
up €403 (+127.6%), from €316 to €719
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 | €224,092 | €210,812 | -€13,280 | -5.9% |
| Fixed assets | 21/28 | €146,836 | €140,082 | -€6,754 | -4.6% |
| Tangible fixed assets | 22/27 | €145,336 | €138,582 | -€6,754 | -4.6% |
| Land and buildings | 22 | €141,411 | €135,618 | -€5,793 | -4.1% |
| Plant, machinery and equipment | 23 | €3,925 | €2,964 | -€961 | -24.5% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €77,256 | €70,731 | -€6,525 | -8.4% |
| Stocks and contracts in progress | 3 | €8,637 | €8,293 | -€343 | -4.0% |
| Stocks | 30/36 | €8,637 | €8,293 | -€343 | -4.0% |
| Cash at bank and in hand | 54/58 | €67,803 | €61,591 | -€6,212 | -9.2% |
| Deferred charges and accrued income | 490/1 | €817 | €847 | +€30 | +3.7% |
| Total equity and liabilities | 10/49 | €224,092 | €210,812 | -€13,280 | -5.9% |
| Equity | 10/15 | €88,098 | €91,686 | +€3,588 | +4.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €18,098 | €21,686 | +€3,588 | +19.8% |
| Tax-exempt reserves | 132 | €309 | €309 | = | 0.0% |
| Distributable reserves | 133 | €17,789 | €21,377 | +€3,588 | +20.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €135,994 | €119,126 | -€16,868 | -12.4% |
| Amounts payable after more than one year | 17 | €79,000 | €79,000 | = | 0.0% |
| Other amounts payable | 178/9 | €79,000 | €79,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,834 | €34,596 | -€19,238 | -35.7% |
| Trade debts | 44 | €1,505 | €1,675 | +€169 | +11.2% |
| Suppliers | 440/4 | €1,505 | €1,675 | +€169 | +11.2% |
| Taxes, remuneration and social security | 45 | €4,874 | €5,193 | +€318 | +6.5% |
| Taxes | 450/3 | €4,874 | €5,193 | +€318 | +6.5% |
| Other amounts payable | 47/48 | €47,454 | €27,729 | -€19,725 | -41.6% |
| Accrued charges and deferred income | 492/3 | €3,160 | €5,530 | +€2,370 | +75.0% |
| Remuneration, social security and pensions | 62 | €12,841 | €0 | -€12,841 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,011 | €9,048 | +€37 | +0.4% |
| Other operating charges | 640/8 | €316 | €719 | +€403 | +127.6% |
| Gross operating margin | 9900 | €30,976 | €21,325 | -€9,651 | -31.2% |
| Operating profit (loss) | 9901 | €8,808 | €11,558 | +€2,749 | +31.2% |
| Financial income | 75/76B | €502 | €417 | -€85 | -16.9% |
| Recurring financial income | 75 | €502 | €417 | -€85 | -16.9% |
| Financial charges | 65/66B | €3,469 | €5,942 | +€2,474 | +71.3% |
| Recurring financial charges | 65 | €3,469 | €5,942 | +€2,474 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | €5,842 | €6,033 | +€191 | +3.3% |
| Income taxes | 67/77 | €1,517 | €2,444 | +€928 | +61.2% |
| Profit (loss) for the period | 9904 | €4,326 | €3,588 | -€737 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,326 | €3,588 | -€737 | -17.0% |
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 6 October 2026 via checked.be.