CHARKAR: what changed
What changed
CHARKAR
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€309,867
2024 · €25,630+€284,238
Equity
€385,517
2024 · €125,371+€260,146
Cash
€36,519
2024 · €31,234+€5,284
Balance sheet total
€453,744
2024 · €153,361+€300,383
Largest movements
Assets
- Receivables within one year +€295,969
new in 2025: €295,969
of which Other amounts receivable: +€248,204
- Cash +€5,284
up €5,284 (+16.9%), from €31,234 to €36,519
mainly Net result for the year (+€309,867) and Tax, wage and social debts (+€22,434)
Equity and liabilities
- Reserves +€260,146
up €260,146 (+1,025%), from €25,371 to €285,517
of which Distributable reserves: +€260,146
- Tax, wage and social debts +€22,434
up €22,434 (+1,686%), from €1,330 to €23,764
- Other debts +€21,215
up €21,215 (+112%), from €18,902 to €40,116
Income statement
- Gross operating margin +€303,749
up €303,749 (+854%), from €35,567 to €339,316
- Taxes +€19,430
up €19,430 (+307%), from €6,330 to €25,760
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,630
Gross operating margin
+€303,749
Depreciation
-€28
Other operating charges
-€141
Financial income
+€0
Financial charges
+€87
Taxes
-€19,430
Result 2025
€309,867
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,624
Investment
-€980
Financing
-€53,360
Cash 2024
€31,234
From operations (derived)
+€59,624
Net result for the year
+€309,867
Depreciation
+€3,128
Receivables within one year
-€295,969
Deferred charges and accrued income
-€1,277
Trade debts
+€1,300
Tax, wage and social debts
+€22,434
Other debts
+€21,215
Accrued charges and deferred income
-€1,073
Investment (derived)
-€980
Investment in fixed assets (net)
-€980
Financing
-€53,360
Debts after one year
-€1,046
Current portion of long-term debt
-€2,594
Contributions, distributions and other
-€49,721
Cash 2025
€36,519
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,361 | €453,744 | +€300,383 | +196% |
| Fixed assets | 21/28 | €122,077 | €119,929 | -€2,148 | -1.8% |
| Tangible fixed assets | 22/27 | €4,077 | €1,929 | -€2,148 | -52.7% |
| Plant, machinery and equipment | 23 | - | €952 | +€952 | |
| Furniture and vehicles | 24 | €4,077 | €977 | -€3,100 | -76.0% |
| Financial fixed assets | 28 | €118,000 | €118,000 | = | 0.0% |
| Current assets | 29/58 | €31,285 | €333,815 | +€302,531 | +967% |
| Amounts receivable within one year | 40/41 | - | €295,969 | +€295,969 | |
| Trade receivables | 40 | - | €47,765 | +€47,765 | |
| Other amounts receivable | 41 | - | €248,204 | +€248,204 | |
| Cash at bank and in hand | 54/58 | €31,234 | €36,519 | +€5,284 | +16.9% |
| Deferred charges and accrued income | 490/1 | €50 | €1,328 | +€1,277 | +2,538% |
| Total equity and liabilities | 10/49 | €153,361 | €453,744 | +€300,383 | +196% |
| Equity | 10/15 | €125,371 | €385,517 | +€260,146 | +208% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €25,371 | €285,517 | +€260,146 | +1,025% |
| Non-distributable reserves | 130/1 | €699 | €699 | = | 0.0% |
| Reserves not available under the articles | 1311 | €699 | €699 | = | 0.0% |
| Distributable reserves | 133 | €24,671 | €284,818 | +€260,146 | +1,054% |
| Amounts payable | 17/49 | €27,991 | €68,227 | +€40,236 | +144% |
| Amounts payable after more than one year | 17 | €1,046 | - | -€1,046 | |
| Other amounts payable | 178/9 | €1,046 | - | -€1,046 | |
| Amounts payable within one year | 42/48 | €25,872 | €68,227 | +€42,355 | +164% |
| Current portion of amounts payable after more than one year | 42 | €4,817 | €2,223 | -€2,594 | -53.8% |
| Trade debts | 44 | €823 | €2,123 | +€1,300 | +158% |
| Suppliers | 440/4 | €823 | €2,123 | +€1,300 | +158% |
| Taxes, remuneration and social security | 45 | €1,330 | €23,764 | +€22,434 | +1,686% |
| Taxes | 450/3 | €1,330 | €23,764 | +€22,434 | +1,686% |
| Other amounts payable | 47/48 | €18,902 | €40,116 | +€21,215 | +112% |
| Accrued charges and deferred income | 492/3 | €1,073 | - | -€1,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,100 | €3,128 | +€28 | +0.9% |
| Other operating charges | 640/8 | €184 | €325 | +€141 | +76.5% |
| Gross operating margin | 9900 | €35,567 | €339,316 | +€303,749 | +854% |
| Operating profit (loss) | 9901 | €32,283 | €335,863 | +€303,580 | +940% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €323 | €236 | -€87 | -27.0% |
| Recurring financial charges | 65 | €323 | €236 | -€87 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €31,960 | €335,627 | +€303,667 | +950% |
| Income taxes | 67/77 | €6,330 | €25,760 | +€19,430 | +307% |
| Profit (loss) for the period | 9904 | €25,630 | €309,867 | +€284,238 | +1,109% |
| Profit (loss) for the period to be appropriated | 9905 | €25,630 | €309,867 | +€284,238 | +1,109% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.