CHARLE TECHNICS: 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.
CHARLE TECHNICS
Largest movements
- Cash +€54,175
up €54,175 (+174.8%), from €30,989 to €85,164
mainly Net result for the year (+€37,362) and Depreciation (+€8,930)
- Tangible fixed assets -€8,930
down €8,930 (-17.8%), from €50,265 to €41,335
of which Land and buildings: -€6,572
- Stocks and contracts -€6,232
down €6,232 (-44.6%), from €13,958 to €7,726
- Receivables within one year +€3,503
up €3,503 (+18.4%), from €19,043 to €22,546
of which Trade receivables: +€5,483
- Reserves +€37,362
up €37,362 (+16.6%), from €225,590 to €262,952
of which Distributable reserves: +€37,362
- Accrued charges and deferred income +€5,509
up €5,509 (+208.1%), from €2,647 to €8,156
- Tax, wage and social debts +€4,328
up €4,328 (+614.2%), from €705 to €5,032
- Gross operating margin +€32,659
up €32,659 (+86.0%), from €37,968 to €70,628
- Taxes +€10,958
up €10,958 (+170.0%), from €6,447 to €17,406
- Depreciation -€4,592
down €4,592 (-34.0%), from €13,522 to €8,930
- Financial charges -€1,078
down €1,078 (-37.2%), from €2,899 to €1,821
- Other operating charges -€710
down €710 (-7.6%), from €9,295 to €8,586
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 | €263,449 | €308,742 | +€45,293 | +17.2% |
| Fixed assets | 21/28 | €50,265 | €41,335 | -€8,930 | -17.8% |
| Tangible fixed assets | 22/27 | €50,265 | €41,335 | -€8,930 | -17.8% |
| Land and buildings | 22 | €44,739 | €38,167 | -€6,572 | -14.7% |
| Plant, machinery and equipment | 23 | €4,430 | €2,712 | -€1,718 | -38.8% |
| Furniture and vehicles | 24 | €1,096 | €456 | -€640 | -58.4% |
| Current assets | 29/58 | €213,184 | €267,407 | +€54,224 | +25.4% |
| Stocks and contracts in progress | 3 | €13,958 | €7,726 | -€6,232 | -44.6% |
| Stocks | 30/36 | €13,958 | €7,726 | -€6,232 | -44.6% |
| Amounts receivable within one year | 40/41 | €19,043 | €22,546 | +€3,503 | +18.4% |
| Trade receivables | 40 | €15,190 | €20,673 | +€5,483 | +36.1% |
| Other amounts receivable | 41 | €3,853 | €1,873 | -€1,981 | -51.4% |
| Current investments | 50/53 | €147,081 | €148,364 | +€1,283 | +0.9% |
| Cash at bank and in hand | 54/58 | €30,989 | €85,164 | +€54,175 | +174.8% |
| Deferred charges and accrued income | 490/1 | €2,113 | €3,607 | +€1,494 | +70.7% |
| Total equity and liabilities | 10/49 | €263,449 | €308,742 | +€45,293 | +17.2% |
| Equity | 10/15 | €239,910 | €277,272 | +€37,362 | +15.6% |
| Contributions | 10/11 | €14,320 | €14,320 | = | 0.0% |
| Reserves | 13 | €225,590 | €262,952 | +€37,362 | +16.6% |
| Tax-exempt reserves | 132 | €6,837 | €6,837 | = | 0.0% |
| Distributable reserves | 133 | €218,753 | €256,115 | +€37,362 | +17.1% |
| Amounts payable | 17/49 | €23,539 | €31,470 | +€7,931 | +33.7% |
| Amounts payable within one year | 42/48 | €20,891 | €23,314 | +€2,422 | +11.6% |
| Trade debts | 44 | €12,431 | €10,790 | -€1,641 | -13.2% |
| Suppliers | 440/4 | €12,431 | €10,790 | -€1,641 | -13.2% |
| Advances received on contracts in progress | 46 | €201 | €201 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €705 | €5,032 | +€4,328 | +614.2% |
| Taxes | 450/3 | €705 | €5,032 | +€4,328 | +614.2% |
| Other amounts payable | 47/48 | €7,555 | €7,290 | -€265 | -3.5% |
| Accrued charges and deferred income | 492/3 | €2,647 | €8,156 | +€5,509 | +208.1% |
| Non-recurring operating income | 76A | €1,447 | €12,513 | +€11,066 | +764.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,522 | €8,930 | -€4,592 | -34.0% |
| Other operating charges | 640/8 | €9,295 | €8,586 | -€710 | -7.6% |
| Gross operating margin | 9900 | €37,968 | €70,628 | +€32,659 | +86.0% |
| Operating profit (loss) | 9901 | €15,151 | €53,112 | +€37,961 | +250.6% |
| Financial income | 75/76B | €2,962 | €3,477 | +€515 | +17.4% |
| Recurring financial income | 75 | €2,962 | €3,477 | +€515 | +17.4% |
| Financial charges | 65/66B | €2,899 | €1,821 | -€1,078 | -37.2% |
| Recurring financial charges | 65 | €2,899 | €1,821 | -€1,078 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €15,214 | €54,768 | +€39,554 | +260.0% |
| Income taxes | 67/77 | €6,447 | €17,406 | +€10,958 | +170.0% |
| Profit (loss) for the period | 9904 | €8,766 | €37,362 | +€28,596 | +326.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,766 | €37,362 | +€28,596 | +326.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.