CharLex Consult: 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.
CharLex Consult
Largest movements
- Tangible fixed assets -€5,330
down €5,330 (-34.4%), from €15,483 to €10,153
- Cash +€4,239
up €4,239 (+12.0%), from €35,345 to €39,584
mainly Depreciation (+€5,330) and Tax, wage and social debts (+€4,846)
- Receivables within one year +€1,678
up €1,678 (+11.3%), from €14,865 to €16,542
- Tax, wage and social debts +€4,846
up €4,846 (+48.2%), from €10,050 to €14,896
- Debts after one year -€4,496
down €4,496 (-32.1%), from €14,003 to €9,507
- Profit (loss) carried forward +€3,941
up €3,941 (+39.4%), from €9,992 to €13,932
- Trade debts -€3,085
no longer reported in 2024 (was €3,085)
- Gross operating margin +€6,981
up €6,981 (+72.7%), from €9,603 to €16,584
- Taxes +€5,232
up €5,232 (+348.8%), from €1,500 to €6,732
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,947 | €67,014 | +€1,068 | +1.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,483 | €10,153 | -€5,330 | -34.4% |
| Tangible fixed assets | 22/27 | €15,483 | €10,153 | -€5,330 | -34.4% |
| Furniture and vehicles | 24 | €15,483 | €10,153 | -€5,330 | -34.4% |
| Current assets | 29/58 | €50,463 | €56,861 | +€6,397 | +12.7% |
| Amounts receivable within one year | 40/41 | €14,865 | €16,542 | +€1,678 | +11.3% |
| Trade receivables | 40 | €14,865 | €16,542 | +€1,678 | +11.3% |
| Cash at bank and in hand | 54/58 | €35,345 | €39,584 | +€4,239 | +12.0% |
| Deferred charges and accrued income | 490/1 | €253 | €734 | +€481 | +189.8% |
| Total equity and liabilities | 10/49 | €65,947 | €67,014 | +€1,068 | +1.6% |
| Equity | 10/15 | €36,452 | €40,392 | +€3,941 | +10.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,992 | €13,932 | +€3,941 | +39.4% |
| Amounts payable | 17/49 | €29,495 | €26,622 | -€2,873 | -9.7% |
| Amounts payable after more than one year | 17 | €14,003 | €9,507 | -€4,496 | -32.1% |
| Financial debts | 170/4 | €14,003 | €9,507 | -€4,496 | -32.1% |
| Amounts payable within one year | 42/48 | €15,492 | €17,115 | +€1,623 | +10.5% |
| Trade debts | 44 | €3,085 | - | -€3,085 | |
| Suppliers | 440/4 | €3,085 | - | -€3,085 | |
| Taxes, remuneration and social security | 45 | €10,050 | €14,896 | +€4,846 | +48.2% |
| Taxes | 450/3 | €10,050 | €14,896 | +€4,846 | +48.2% |
| Other amounts payable | 47/48 | €2,357 | €2,219 | -€138 | -5.9% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,330 | €5,330 | = | 0.0% |
| Other operating charges | 640/8 | €427 | €394 | -€33 | -7.8% |
| Gross operating margin | 9900 | €9,603 | €16,584 | +€6,981 | +72.7% |
| Operating profit (loss) | 9901 | €3,846 | €10,860 | +€7,014 | +182.4% |
| Financial charges | 65/66B | €231 | €187 | -€43 | -18.7% |
| Recurring financial charges | 65 | €231 | €187 | -€43 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €3,615 | €10,673 | +€7,057 | +195.2% |
| Income taxes | 67/77 | €1,500 | €6,732 | +€5,232 | +348.8% |
| Profit (loss) for the period | 9904 | €2,115 | €3,941 | +€1,826 | +86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,115 | €3,941 | +€1,826 | +86.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.