CHARLIE’S DATA LAB: 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.
CHARLIE’S DATA LAB
Largest movements
- Cash -€28,320
down €28,320 (-26.6%), from €106,592 to €78,272
mainly Contributions, distributions and other (-€61,849) and Tax, wage and social debts (-€19,471)
- Tangible fixed assets -€6,121
down €6,121 (-22.8%), from €26,861 to €20,740
of which Furniture and vehicles: -€3,737
- Receivables within one year +€5,868
up €5,868 (+56.8%), from €10,338 to €16,206
of which Other amounts receivable: +€5,868
- Profit (loss) carried forward -€35,444
no longer reported in 2025 (was €35,444)
- Other debts +€26,405
new in 2025: €26,405
- Tax, wage and social debts -€19,471
down €19,471 (-78.2%), from €24,884 to €5,413
of which Taxes: -€19,780
- Gross operating margin -€9,760
down €9,760 (-15.6%), from €62,692 to €52,932
- Taxes -€2,865
down €2,865 (-28.4%), from €10,076 to €7,210
- Depreciation +€1,680
up €1,680 (+11.7%), from €14,358 to €16,038
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 | €144,168 | €115,793 | -€28,375 | -19.7% |
| Fixed assets | 21/28 | €26,861 | €20,740 | -€6,121 | -22.8% |
| Tangible fixed assets | 22/27 | €26,861 | €20,740 | -€6,121 | -22.8% |
| Plant, machinery and equipment | 23 | €10,005 | €7,622 | -€2,383 | -23.8% |
| Furniture and vehicles | 24 | €16,856 | €13,119 | -€3,737 | -22.2% |
| Current assets | 29/58 | €117,307 | €95,053 | -€22,254 | -19.0% |
| Amounts receivable within one year | 40/41 | €10,338 | €16,206 | +€5,868 | +56.8% |
| Trade receivables | 40 | €10,285 | €10,285 | = | 0.0% |
| Other amounts receivable | 41 | €53 | €5,921 | +€5,868 | +11,051% |
| Cash at bank and in hand | 54/58 | €106,592 | €78,272 | -€28,320 | -26.6% |
| Deferred charges and accrued income | 490/1 | €377 | €575 | +€198 | +52.5% |
| Total equity and liabilities | 10/49 | €144,168 | €115,793 | -€28,375 | -19.7% |
| Equity | 10/15 | €84,122 | €48,677 | -€35,444 | -42.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €44,677 | €44,677 | = | 0.0% |
| Distributable reserves | 133 | €44,677 | €44,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,444 | - | -€35,444 | |
| Amounts payable | 17/49 | €60,047 | €67,116 | +€7,069 | +11.8% |
| Amounts payable after more than one year | 17 | €32,975 | €32,975 | = | 0.0% |
| Financial debts | 170/4 | €32,975 | €32,975 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,724 | €32,794 | +€7,069 | +27.5% |
| Trade debts | 44 | €840 | €975 | +€135 | +16.1% |
| Suppliers | 440/4 | €840 | €975 | +€135 | +16.1% |
| Taxes, remuneration and social security | 45 | €24,884 | €5,413 | -€19,471 | -78.2% |
| Taxes | 450/3 | €24,538 | €4,758 | -€19,780 | -80.6% |
| Remuneration and social security | 454/9 | €346 | €655 | +€309 | +89.3% |
| Other amounts payable | 47/48 | - | €26,405 | +€26,405 | |
| Accrued charges and deferred income | 492/3 | €1,347 | €1,347 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,358 | €16,038 | +€1,680 | +11.7% |
| Other operating charges | 640/8 | €481 | €1,093 | +€611 | +127% |
| Gross operating margin | 9900 | €62,692 | €52,932 | -€9,760 | -15.6% |
| Operating profit (loss) | 9901 | €47,852 | €35,801 | -€12,051 | -25.2% |
| Financial income | 75/76B | €85 | €197 | +€112 | +131% |
| Recurring financial income | 75 | €85 | €197 | +€112 | +131% |
| Financial charges | 65/66B | €2,418 | €2,383 | -€35 | -1.4% |
| Recurring financial charges | 65 | €2,418 | €2,383 | -€35 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €45,520 | €33,615 | -€11,905 | -26.2% |
| Income taxes | 67/77 | €10,076 | €7,210 | -€2,865 | -28.4% |
| Profit (loss) for the period | 9904 | €35,444 | €26,405 | -€9,039 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,444 | €26,405 | -€9,039 | -25.5% |
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 14 October 2026 via checked.be.