CHARIUS: 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.
CHARIUS
Largest movements
- Cash +€12,566
up €12,566 (+11.8%), from €106,856 to €119,422
mainly Net result for the year (+€21,153) and Receivables within one year (+€12,492)
- Receivables within one year -€12,492
down €12,492 (-99.1%), from €12,600 to €108
of which Trade receivables: -€12,600
- Tangible fixed assets -€1,608
down €1,608 (-31.0%), from €5,182 to €3,573
- Tax, wage and social debts -€22,884
down €22,884 (-77.3%), from €29,606 to €6,722
- Reserves +€21,153
up €21,153 (+23.8%), from €88,868 to €110,022
- Other debts +€1,576
up €1,576 (+65.8%), from €2,396 to €3,972
- Trade debts -€1,380
down €1,380 (-60.9%), from €2,267 to €887
- Gross operating margin -€29,720
down €29,720 (-49.9%), from €59,525 to €29,806
- Taxes -€5,374
down €5,374 (-44.4%), from €12,096 to €6,722
- Depreciation +€810
up €810 (+102%), from €798 to €1,608
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 | €124,638 | €123,103 | -€1,534 | -1.2% |
| Fixed assets | 21/28 | €5,182 | €3,573 | -€1,608 | -31.0% |
| Tangible fixed assets | 22/27 | €5,182 | €3,573 | -€1,608 | -31.0% |
| Furniture and vehicles | 24 | €5,182 | €3,573 | -€1,608 | -31.0% |
| Current assets | 29/58 | €119,456 | €119,530 | +€74 | +0.1% |
| Amounts receivable within one year | 40/41 | €12,600 | €108 | -€12,492 | -99.1% |
| Trade receivables | 40 | €12,600 | - | -€12,600 | |
| Other amounts receivable | 41 | - | €108 | +€108 | |
| Cash at bank and in hand | 54/58 | €106,856 | €119,422 | +€12,566 | +11.8% |
| Total equity and liabilities | 10/49 | €124,638 | €123,103 | -€1,534 | -1.2% |
| Equity | 10/15 | €90,368 | €111,522 | +€21,153 | +23.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €88,868 | €110,022 | +€21,153 | +23.8% |
| Distributable reserves | 133 | €88,868 | €110,022 | +€21,153 | +23.8% |
| Amounts payable | 17/49 | €34,269 | €11,581 | -€22,688 | -66.2% |
| Amounts payable within one year | 42/48 | €34,269 | €11,581 | -€22,688 | -66.2% |
| Trade debts | 44 | €2,267 | €887 | -€1,380 | -60.9% |
| Suppliers | 440/4 | €2,267 | €887 | -€1,380 | -60.9% |
| Taxes, remuneration and social security | 45 | €29,606 | €6,722 | -€22,884 | -77.3% |
| Taxes | 450/3 | €29,606 | €6,722 | -€22,884 | -77.3% |
| Other amounts payable | 47/48 | €2,396 | €3,972 | +€1,576 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €798 | €1,608 | +€810 | +102% |
| Other operating charges | 640/8 | €135 | €172 | +€37 | +27.2% |
| Gross operating margin | 9900 | €59,525 | €29,806 | -€29,720 | -49.9% |
| Operating profit (loss) | 9901 | €58,592 | €28,025 | -€30,567 | -52.2% |
| Financial charges | 65/66B | €105 | €150 | +€45 | +42.8% |
| Recurring financial charges | 65 | €105 | €150 | +€45 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | €58,487 | €27,875 | -€30,612 | -52.3% |
| Income taxes | 67/77 | €12,096 | €6,722 | -€5,374 | -44.4% |
| Profit (loss) for the period | 9904 | €46,391 | €21,153 | -€25,238 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,391 | €21,153 | -€25,238 | -54.4% |
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 13 October 2026 via checked.be.