CHARLESTON PROD: 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.
CHARLESTON PROD
Largest movements
- Receivables within one year -€11,714
down €11,714 (-45.8%), from €25,574 to €13,860
of which Trade receivables: -€11,629
- Cash +€11,095
up €11,095 (+107%), from €10,394 to €21,489
mainly Receivables within one year (+€11,714) and Net result for the year (+€5,557)
- Tangible fixed assets -€1,038
down €1,038 (-11.8%), from €8,774 to €7,737
of which Furniture and vehicles: -€2,485
- Trade debts -€6,787
no longer reported in 2025 (was €6,787)
- Profit (loss) carried forward +€5,557
up €5,557 (+669%), from €831 to €6,388
- Other debts -€2,665
down €2,665 (-56.8%), from €4,695 to €2,030
- Tax, wage and social debts +€2,238
up €2,238 (+30.1%), from €7,429 to €9,668
of which Taxes: +€3,616
- Gross operating margin -€7,430
down €7,430 (-36.2%), from €20,520 to €13,090
- Other operating charges +€1,447
up €1,447 (+315%), from €459 to €1,907
- Depreciation -€1,015
down €1,015 (-26.1%), from €3,890 to €2,876
- Taxes -€721
down €721 (-23.2%), from €3,108 to €2,387
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 | €44,743 | €43,086 | -€1,657 | -3.7% |
| Fixed assets | 21/28 | €8,774 | €7,737 | -€1,038 | -11.8% |
| Tangible fixed assets | 22/27 | €8,774 | €7,737 | -€1,038 | -11.8% |
| Plant, machinery and equipment | 23 | €3,910 | €5,357 | +€1,447 | +37.0% |
| Furniture and vehicles | 24 | €4,864 | €2,379 | -€2,485 | -51.1% |
| Current assets | 29/58 | €35,969 | €35,349 | -€619 | -1.7% |
| Amounts receivable within one year | 40/41 | €25,574 | €13,860 | -€11,714 | -45.8% |
| Trade receivables | 40 | €25,490 | €13,860 | -€11,629 | -45.6% |
| Other amounts receivable | 41 | €85 | - | -€85 | |
| Cash at bank and in hand | 54/58 | €10,394 | €21,489 | +€11,095 | +107% |
| Total equity and liabilities | 10/49 | €44,743 | €43,086 | -€1,657 | -3.7% |
| Equity | 10/15 | €25,831 | €31,388 | +€5,557 | +21.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €831 | €6,388 | +€5,557 | +669% |
| Amounts payable | 17/49 | €18,912 | €11,698 | -€7,214 | -38.1% |
| Amounts payable within one year | 42/48 | €18,912 | €11,698 | -€7,214 | -38.1% |
| Trade debts | 44 | €6,787 | - | -€6,787 | |
| Suppliers | 440/4 | €6,787 | - | -€6,787 | |
| Taxes, remuneration and social security | 45 | €7,429 | €9,668 | +€2,238 | +30.1% |
| Taxes | 450/3 | €6,052 | €9,668 | +€3,616 | +59.8% |
| Remuneration and social security | 454/9 | €1,378 | - | -€1,378 | |
| Other amounts payable | 47/48 | €4,695 | €2,030 | -€2,665 | -56.8% |
| Non-recurring operating income | 76A | €1,259 | €7,923 | +€6,664 | +529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,890 | €2,876 | -€1,015 | -26.1% |
| Other operating charges | 640/8 | €459 | €1,907 | +€1,447 | +315% |
| Gross operating margin | 9900 | €20,520 | €13,090 | -€7,430 | -36.2% |
| Operating profit (loss) | 9901 | €16,170 | €8,307 | -€7,863 | -48.6% |
| Financial charges | 65/66B | €274 | €364 | +€89 | +32.6% |
| Recurring financial charges | 65 | €274 | €364 | +€89 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €15,896 | €7,944 | -€7,952 | -50.0% |
| Income taxes | 67/77 | €3,108 | €2,387 | -€721 | -23.2% |
| Profit (loss) for the period | 9904 | €12,788 | €5,557 | -€7,231 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,788 | €5,557 | -€7,231 | -56.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.