CHARLEO CONSULTING: 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.
CHARLEO CONSULTING
Largest movements
- Receivables within one year -€22,852
down €22,852 (-96.9%), from €23,580 to €728
of which Trade receivables: -€23,103
- Cash +€13,091
up €13,091 (+16.7%), from €78,405 to €91,497
mainly Receivables within one year (+€22,852) and Other debts (+€10,632)
- Tangible fixed assets +€4,418
new in 2025: €4,418
- Tax, wage and social debts -€14,459
down €14,459 (-84.4%), from €17,138 to €2,679
- Other debts +€10,632
up €10,632 (+59.8%), from €17,791 to €28,423
- Reserves -€4,366
down €4,366 (-6.9%), from €63,439 to €59,073
- Accrued charges and deferred income +€1,700
up €1,700 (+460%), from €369 to €2,069
- Gross operating margin -€46,504
down €46,504, from €46,296 to -€208
- Taxes -€9,732
down €9,732 (-98.3%), from €9,905 to €173
- Financial charges +€2,325
up €2,325 (+400%), from €582 to €2,907
- Depreciation +€677
up €677, from €0 to €677
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 | €108,038 | €101,821 | -€6,217 | -5.8% |
| Fixed assets | 21/28 | €4,200 | €8,618 | +€4,418 | +105% |
| Tangible fixed assets | 22/27 | - | €4,418 | +€4,418 | |
| Furniture and vehicles | 24 | - | €4,418 | +€4,418 | |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €103,838 | €93,203 | -€10,636 | -10.2% |
| Amounts receivable within one year | 40/41 | €23,580 | €728 | -€22,852 | -96.9% |
| Trade receivables | 40 | €23,580 | €477 | -€23,103 | -98.0% |
| Other amounts receivable | 41 | €0 | €251 | +€251 | |
| Cash at bank and in hand | 54/58 | €78,405 | €91,497 | +€13,091 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,853 | €979 | -€875 | -47.2% |
| Total equity and liabilities | 10/49 | €108,038 | €101,821 | -€6,217 | -5.8% |
| Equity | 10/15 | €68,439 | €64,073 | -€4,366 | -6.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,439 | €59,073 | -€4,366 | -6.9% |
| Distributable reserves | 133 | €63,439 | €59,073 | -€4,366 | -6.9% |
| Amounts payable | 17/49 | €39,599 | €37,748 | -€1,851 | -4.7% |
| Amounts payable within one year | 42/48 | €39,230 | €35,679 | -€3,551 | -9.1% |
| Trade debts | 44 | €4,301 | €4,576 | +€275 | +6.4% |
| Suppliers | 440/4 | €4,301 | €4,576 | +€275 | +6.4% |
| Taxes, remuneration and social security | 45 | €17,138 | €2,679 | -€14,459 | -84.4% |
| Taxes | 450/3 | €17,138 | €2,679 | -€14,459 | -84.4% |
| Other amounts payable | 47/48 | €17,791 | €28,423 | +€10,632 | +59.8% |
| Accrued charges and deferred income | 492/3 | €369 | €2,069 | +€1,700 | +460% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €677 | +€677 | |
| Other operating charges | 640/8 | €517 | €405 | -€112 | -21.6% |
| Gross operating margin | 9900 | €46,296 | -€208 | -€46,504 | |
| Operating profit (loss) | 9901 | €45,779 | -€1,290 | -€47,069 | |
| Financial income | 75/76B | €6 | €3 | -€3 | -45.2% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -45.2% |
| Financial charges | 65/66B | €582 | €2,907 | +€2,325 | +400% |
| Recurring financial charges | 65 | €582 | €2,907 | +€2,325 | +400% |
| Profit (loss) for the period before taxes | 9903 | €45,203 | -€4,193 | -€49,397 | |
| Income taxes | 67/77 | €9,905 | €173 | -€9,732 | -98.3% |
| Profit (loss) for the period | 9904 | €35,299 | -€4,366 | -€39,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,299 | -€4,366 | -€39,665 |
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 23 October 2026 via checked.be.