Chark: 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.
Chark
Largest movements
- Receivables within one year -€45,775
down €45,775 (-91.1%), from €50,253 to €4,478
of which Trade receivables: -€42,091
- Cash -€3,024
down €3,024 (-71.2%), from €4,249 to €1,225
- Deferred charges and accrued income -€1,586
no longer reported in 2025 (was €1,586)
- Tangible fixed assets -€753
no longer reported in 2025 (was €753)
- Tax, wage and social debts -€30,454
no longer reported in 2025 (was €30,454)
of which Taxes: -€20,358
- Profit (loss) carried forward -€23,973
down €23,973 (-79.4%), from -€30,190 to -€54,163
- Other debts +€10,500
new in 2025: €10,500
- Trade debts -€7,211
down €7,211 (-97.7%), from €7,381 to €169
- Staff costs -€58,343
down €58,343 (-85.6%), from €68,190 to €9,846
- Gross operating margin -€39,860
down €39,860, from €38,794 to -€1,067
- Financial income -€1,897
down €1,897 (-95.1%), from €1,995 to €98
- Depreciation -€753
no longer reported in 2025 (was €753)
- Financial charges -€733
down €733 (-50.4%), from €1,455 to €722
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,841 | €5,703 | -€51,138 | -90.0% |
| Fixed assets | 21/28 | €753 | - | -€753 | |
| Tangible fixed assets | 22/27 | €753 | - | -€753 | |
| Furniture and vehicles | 24 | €753 | - | -€753 | |
| Current assets | 29/58 | €56,088 | €5,703 | -€50,385 | -89.8% |
| Amounts receivable within one year | 40/41 | €50,253 | €4,478 | -€45,775 | -91.1% |
| Trade receivables | 40 | €42,091 | - | -€42,091 | |
| Other amounts receivable | 41 | €8,162 | €4,478 | -€3,684 | -45.1% |
| Cash at bank and in hand | 54/58 | €4,249 | €1,225 | -€3,024 | -71.2% |
| Deferred charges and accrued income | 490/1 | €1,586 | - | -€1,586 | |
| Total equity and liabilities | 10/49 | €56,841 | €5,703 | -€51,138 | -90.0% |
| Equity | 10/15 | €19,007 | -€4,966 | -€23,973 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,996 | €42,996 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,136 | €41,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,190 | -€54,163 | -€23,973 | -79.4% |
| Amounts payable | 17/49 | €37,834 | €10,669 | -€27,165 | -71.8% |
| Amounts payable within one year | 42/48 | €37,834 | €10,669 | -€27,165 | -71.8% |
| Trade debts | 44 | €7,381 | €169 | -€7,211 | -97.7% |
| Suppliers | 440/4 | €7,381 | €169 | -€7,211 | -97.7% |
| Taxes, remuneration and social security | 45 | €30,454 | - | -€30,454 | |
| Taxes | 450/3 | €20,358 | - | -€20,358 | |
| Remuneration and social security | 454/9 | €10,096 | - | -€10,096 | |
| Other amounts payable | 47/48 | - | €10,500 | +€10,500 | |
| Remuneration, social security and pensions | 62 | €68,190 | €9,846 | -€58,343 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | - | -€753 | |
| Other operating charges | 640/8 | €331 | €288 | -€43 | -13.0% |
| Gross operating margin | 9900 | €38,794 | -€1,067 | -€39,860 | |
| Operating profit (loss) | 9901 | -€30,480 | -€11,201 | +€19,279 | +63.3% |
| Financial income | 75/76B | €1,995 | €98 | -€1,897 | -95.1% |
| Recurring financial income | 75 | €1,995 | €98 | -€1,897 | -95.1% |
| Financial charges | 65/66B | €1,455 | €722 | -€733 | -50.4% |
| Recurring financial charges | 65 | €1,455 | €722 | -€733 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,940 | -€11,825 | +€18,115 | +60.5% |
| Income taxes | 67/77 | €250 | - | -€250 | |
| Profit (loss) for the period | 9904 | -€30,190 | -€11,825 | +€18,365 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,190 | -€11,825 | +€18,365 | +60.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.