CHARLACIER: 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.
CHARLACIER
Largest movements
- Tangible fixed assets -€19,769
down €19,769 (-50.0%), from €39,561 to €19,793
of which Furniture and vehicles: -€20,924
- Receivables within one year +€14,722
up €14,722 (+27.3%), from €53,874 to €68,596
of which Trade receivables: +€10,868
- Cash -€7,437
down €7,437 (-99.8%), from €7,448 to €11
mainly Receivables within one year (-€14,722) and Debts after one year (-€8,508)
- Debts after one year -€8,508
down €8,508 (-31.6%), from €26,955 to €18,446
- Tax, wage and social debts -€6,594
down €6,594 (-63.9%), from €10,328 to €3,733
of which Taxes: -€6,267
- Profit (loss) carried forward +€5,491
up €5,491 (+11.9%), from €46,139 to €51,630
- Trade debts -€4,367
down €4,367 (-58.0%), from €7,534 to €3,168
- Current portion of long-term debt +€1,495
up €1,495 (+18.1%), from €8,241 to €9,736
- Gross operating margin +€20,108
up €20,108 (+53.7%), from €37,447 to €57,555
- Taxes +€5,945
no longer reported in 2025 (was -€5,945)
- Staff costs -€2,491
down €2,491 (-8.4%), from €29,672 to €27,181
- Depreciation -€2,259
down €2,259 (-9.7%), from €23,217 to €20,958
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.
Cash bridge derived
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 | €101,196 | €88,713 | -€12,483 | -12.3% |
| Fixed assets | 21/28 | €39,874 | €20,105 | -€19,769 | -49.6% |
| Tangible fixed assets | 22/27 | €39,561 | €19,793 | -€19,769 | -50.0% |
| Plant, machinery and equipment | 23 | - | €1,155 | +€1,155 | |
| Furniture and vehicles | 24 | €39,561 | €18,637 | -€20,924 | -52.9% |
| Financial fixed assets | 28 | €313 | €313 | = | 0.0% |
| Current assets | 29/58 | €61,322 | €68,607 | +€7,286 | +11.9% |
| Amounts receivable within one year | 40/41 | €53,874 | €68,596 | +€14,722 | +27.3% |
| Trade receivables | 40 | €19,183 | €30,051 | +€10,868 | +56.7% |
| Other amounts receivable | 41 | €34,691 | €38,545 | +€3,854 | +11.1% |
| Cash at bank and in hand | 54/58 | €7,448 | €11 | -€7,437 | -99.8% |
| Total equity and liabilities | 10/49 | €101,196 | €88,713 | -€12,483 | -12.3% |
| Equity | 10/15 | €48,139 | €53,630 | +€5,491 | +11.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,139 | €51,630 | +€5,491 | +11.9% |
| Amounts payable | 17/49 | €53,057 | €35,083 | -€17,974 | -33.9% |
| Amounts payable after more than one year | 17 | €26,955 | €18,446 | -€8,508 | -31.6% |
| Financial debts | 170/4 | €26,955 | €18,446 | -€8,508 | -31.6% |
| Amounts payable within one year | 42/48 | €26,103 | €16,636 | -€9,466 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €8,241 | €9,736 | +€1,495 | +18.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,534 | €3,168 | -€4,367 | -58.0% |
| Suppliers | 440/4 | €7,534 | €3,168 | -€4,367 | -58.0% |
| Taxes, remuneration and social security | 45 | €10,328 | €3,733 | -€6,594 | -63.9% |
| Taxes | 450/3 | €7,200 | €933 | -€6,267 | -87.0% |
| Remuneration and social security | 454/9 | €3,128 | €2,800 | -€328 | -10.5% |
| Remuneration, social security and pensions | 62 | €29,672 | €27,181 | -€2,491 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,217 | €20,958 | -€2,259 | -9.7% |
| Other operating charges | 640/8 | €888 | €1,389 | +€501 | +56.4% |
| Non-recurring operating charges | 66A | €300 | €100 | -€200 | -66.7% |
| Gross operating margin | 9900 | €37,447 | €57,555 | +€20,108 | +53.7% |
| Operating profit (loss) | 9901 | -€16,630 | €7,927 | +€24,558 | |
| Financial charges | 65/66B | €2,731 | €2,436 | -€295 | -10.8% |
| Recurring financial charges | 65 | €2,731 | €2,436 | -€295 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,362 | €5,491 | +€24,853 | |
| Income taxes | 67/77 | -€5,945 | - | +€5,945 | |
| Profit (loss) for the period | 9904 | -€13,416 | €5,491 | +€18,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,416 | €5,491 | +€18,908 |
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 11 October 2026 via checked.be.