CHARIZMA: 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.
CHARIZMA
Largest movements
- Tangible fixed assets +€2,688
up €2,688 (+1.5%), from €173,632 to €176,320
of which Plant, machinery and equipment: +€2,688
- Receivables within one year -€2,555
down €2,555 (-37.7%), from €6,771 to €4,216
of which Other amounts receivable: -€2,555
- Debts after one year -€23,394
down €23,394 (-44.0%), from €53,129 to €29,736
- Other debts +€20,154
up €20,154 (+52.7%), from €38,211 to €58,365
- Reserves +€2,869
up €2,869 (+7.0%), from €40,850 to €43,719
of which Distributable reserves: +€2,869
- Depreciation -€8,379
down €8,379 (-62.6%), from €13,391 to €5,012
- Gross operating margin -€7,748
down €7,748 (-38.2%), from €20,285 to €12,537
- Taxes -€1,401
no longer reported in 2025 (was €1,401)
- Financial charges -€685
down €685 (-25.1%), from €2,733 to €2,047
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 | €183,381 | €184,837 | +€1,456 | +0.8% |
| Fixed assets | 21/28 | €173,632 | €176,320 | +€2,688 | +1.5% |
| Tangible fixed assets | 22/27 | €173,632 | €176,320 | +€2,688 | +1.5% |
| Land and buildings | 22 | €164,967 | €164,967 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,665 | €11,353 | +€2,688 | +31.0% |
| Current assets | 29/58 | €9,750 | €8,517 | -€1,233 | -12.6% |
| Stocks and contracts in progress | 3 | - | €727 | +€727 | |
| Stocks | 30/36 | - | €727 | +€727 | |
| Amounts receivable within one year | 40/41 | €6,771 | €4,216 | -€2,555 | -37.7% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,771 | €216 | -€2,555 | -92.2% |
| Cash at bank and in hand | 54/58 | €2,979 | €3,574 | +€595 | +20.0% |
| Total equity and liabilities | 10/49 | €183,381 | €184,837 | +€1,456 | +0.8% |
| Equity | 10/15 | €59,450 | €62,319 | +€2,869 | +4.8% |
| 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% |
| Reserves | 13 | €40,850 | €43,719 | +€2,869 | +7.0% |
| Non-distributable reserves | 130/1 | €1,574 | €1,574 | = | 0.0% |
| Legal reserve | 130 | €1,574 | €1,574 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,496 | €1,496 | = | 0.0% |
| Distributable reserves | 133 | €37,780 | €40,649 | +€2,869 | +7.6% |
| Amounts payable | 17/49 | €123,932 | €122,518 | -€1,413 | -1.1% |
| Amounts payable after more than one year | 17 | €53,129 | €29,736 | -€23,394 | -44.0% |
| Financial debts | 170/4 | €53,129 | €29,736 | -€23,394 | -44.0% |
| Amounts payable within one year | 42/48 | €70,802 | €92,782 | +€21,980 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €31,236 | €31,847 | +€610 | +2.0% |
| Trade debts | 44 | €1,355 | €2,326 | +€970 | +71.6% |
| Suppliers | 440/4 | €1,355 | €2,326 | +€970 | +71.6% |
| Taxes, remuneration and social security | 45 | - | €245 | +€245 | |
| Taxes | 450/3 | - | €245 | +€245 | |
| Other amounts payable | 47/48 | €38,211 | €58,365 | +€20,154 | +52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,391 | €5,012 | -€8,379 | -62.6% |
| Other operating charges | 640/8 | €2,531 | €2,609 | +€78 | +3.1% |
| Gross operating margin | 9900 | €20,285 | €12,537 | -€7,748 | -38.2% |
| Operating profit (loss) | 9901 | €4,363 | €4,917 | +€554 | +12.7% |
| Financial charges | 65/66B | €2,733 | €2,047 | -€685 | -25.1% |
| Recurring financial charges | 65 | €2,733 | €2,047 | -€685 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €1,630 | €2,869 | +€1,239 | +76.0% |
| Income taxes | 67/77 | €1,401 | - | -€1,401 | |
| Profit (loss) for the period | 9904 | €229 | €2,869 | +€2,640 | +1,153% |
| Profit (loss) for the period to be appropriated | 9905 | €229 | €2,869 | +€2,640 | +1,153% |
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 26 October 2026 via checked.be.