CHARIST: 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.
CHARIST
Largest movements
- Cash +€16,577
up €16,577 (+90.8%), from €18,259 to €34,837
mainly Net result for the year (+€23,000) and Depreciation (+€14,996)
- Tangible fixed assets -€14,996
down €14,996 (-7.6%), from €197,152 to €182,157
of which Plant, machinery and equipment: -€9,744
- Receivables within one year -€7,800
down €7,800 (-28.9%), from €26,983 to €19,183
of which Trade receivables: -€24,043
- Deferred charges and accrued income +€2,713
new in 2025: €2,713
- Profit (loss) carried forward +€23,000
up €23,000 (+28.0%), from €82,036 to €105,036
- Trade debts -€20,054
down €20,054 (-62.7%), from €31,978 to €11,924
- Tax, wage and social debts +€5,848
up €5,848 (+49.2%), from €11,880 to €17,728
of which Remuneration and social security: +€3,925
- Debts after one year -€5,441
down €5,441 (-5.2%), from €104,806 to €99,364
- Other debts -€4,480
down €4,480 (-100%), from €4,480 to €0
- Depreciation +€4,999
up €4,999 (+50.0%), from €9,997 to €14,996
- Financial charges +€3,950
up €3,950 (+158%), from €2,498 to €6,448
- Taxes -€1,479
down €1,479 (-17.9%), from €8,243 to €6,764
- Other operating charges +€1,288
up €1,288 (+218%), from €590 to €1,878
- Gross operating margin +€1,036
up €1,036 (+1.8%), from €58,006 to €59,042
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 | €251,167 | €249,493 | -€1,674 | -0.7% |
| Fixed assets | 21/28 | €201,995 | €187,000 | -€14,996 | -7.4% |
| Tangible fixed assets | 22/27 | €197,152 | €182,157 | -€14,996 | -7.6% |
| Land and buildings | 22 | €129,698 | €124,602 | -€5,096 | -3.9% |
| Plant, machinery and equipment | 23 | €67,081 | €57,338 | -€9,744 | -14.5% |
| Furniture and vehicles | 24 | €373 | €217 | -€156 | -41.8% |
| Financial fixed assets | 28 | €4,843 | €4,843 | = | 0.0% |
| Current assets | 29/58 | €49,172 | €62,494 | +€13,322 | +27.1% |
| Stocks and contracts in progress | 3 | €3,930 | €5,762 | +€1,832 | +46.6% |
| Stocks | 30/36 | €3,930 | €5,762 | +€1,832 | +46.6% |
| Amounts receivable within one year | 40/41 | €26,983 | €19,183 | -€7,800 | -28.9% |
| Trade receivables | 40 | €25,789 | €1,746 | -€24,043 | -93.2% |
| Other amounts receivable | 41 | €1,194 | €17,437 | +€16,243 | +1,360% |
| Cash at bank and in hand | 54/58 | €18,259 | €34,837 | +€16,577 | +90.8% |
| Deferred charges and accrued income | 490/1 | - | €2,713 | +€2,713 | |
| Total equity and liabilities | 10/49 | €251,167 | €249,493 | -€1,674 | -0.7% |
| Equity | 10/15 | €92,036 | €115,036 | +€23,000 | +25.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,036 | €105,036 | +€23,000 | +28.0% |
| Amounts payable | 17/49 | €159,132 | €134,458 | -€24,674 | -15.5% |
| Amounts payable after more than one year | 17 | €104,806 | €99,364 | -€5,441 | -5.2% |
| Financial debts | 170/4 | €104,806 | €99,364 | -€5,441 | -5.2% |
| Amounts payable within one year | 42/48 | €53,532 | €35,093 | -€18,439 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €5,194 | €5,441 | +€247 | +4.8% |
| Trade debts | 44 | €31,978 | €11,924 | -€20,054 | -62.7% |
| Suppliers | 440/4 | €31,978 | €11,924 | -€20,054 | -62.7% |
| Taxes, remuneration and social security | 45 | €11,880 | €17,728 | +€5,848 | +49.2% |
| Taxes | 450/3 | €8,559 | €10,482 | +€1,923 | +22.5% |
| Remuneration and social security | 454/9 | €3,321 | €7,246 | +€3,925 | +118% |
| Other amounts payable | 47/48 | €4,480 | €0 | -€4,480 | -100% |
| Accrued charges and deferred income | 492/3 | €794 | €0 | -€794 | -100% |
| Remuneration, social security and pensions | 62 | €6,390 | €7,051 | +€661 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,997 | €14,996 | +€4,999 | +50.0% |
| Other operating charges | 640/8 | €590 | €1,878 | +€1,288 | +218% |
| Gross operating margin | 9900 | €58,006 | €59,042 | +€1,036 | +1.8% |
| Operating profit (loss) | 9901 | €41,029 | €35,118 | -€5,911 | -14.4% |
| Financial income | 75/76B | €665 | €1,095 | +€430 | +64.6% |
| Recurring financial income | 75 | €665 | €1,095 | +€430 | +64.6% |
| Financial charges | 65/66B | €2,498 | €6,448 | +€3,950 | +158% |
| Recurring financial charges | 65 | €2,498 | €6,448 | +€3,950 | +158% |
| Profit (loss) for the period before taxes | 9903 | €39,196 | €29,765 | -€9,431 | -24.1% |
| Income taxes | 67/77 | €8,243 | €6,764 | -€1,479 | -17.9% |
| Profit (loss) for the period | 9904 | €30,952 | €23,000 | -€7,952 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,952 | €23,000 | -€7,952 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.