Charlier-Brison: what changed
What changed
Charlier-Brison
NACE 46.492, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€705,645
2024 · -€545,527-€160,118
Equity
-€552,036
2024 · €173,604-€725,640
Cash
€498,008
2024 · €126,061+€371,947
Balance sheet total
€700,038
2024 · €1.7m-€1.0m
Largest movements
Assets
- Tangible fixed assets -€556,071
down €556,071 (-78.6%), from €707,098 to €151,027
of which Plant, machinery and equipment: -€496,324
- Stocks and contracts -€488,748
no longer reported in 2025 (was €488,748)
- Cash +€371,947
up €371,947 (+295%), from €126,061 to €498,008
mainly Investment in fixed assets (net) (+€559,695) and Stocks and contracts (+€488,748)
- Receivables within one year -€251,264
down €251,264 (-85.9%), from €292,659 to €41,395
of which Trade receivables: -€255,748
- Current investments -€59,701
no longer reported in 2025 (was €59,701)
Equity and liabilities
- Profit (loss) carried forward -€660,336
down €660,336 (-482%), from -€137,114 to -€797,450
- Trade debts -€606,832
down €606,832 (-87.3%), from €694,895 to €88,063
- Other debts +€358,776
up €358,776 (+48.3%), from €742,158 to €1.1m
- Reserves -€45,309
down €45,309 (-67.0%), from €67,619 to €22,310
of which Tax-exempt reserves: -€45,309
- Current portion of long-term debt -€43,954
no longer reported in 2025 (was €43,954)
Income statement
- Gross operating margin -€250,058
down €250,058, from €121,176 to -€128,882
- Depreciation -€63,905
down €63,905 (-70.4%), from €90,736 to €26,831
- Write-downs -€25,870
down €25,870, from €12,935 to -€12,935
- Financial income +€21,370
up €21,370 (+504%), from €4,240 to €25,610
- Taxes +€15,041
up €15,041 (+30,696%), from €49 to €15,090
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€545,527
Gross operating margin
-€250,058
Staff costs
+€9,776
Depreciation
+€63,905
Write-downs
+€25,870
Other operating charges
-€10,931
Other operating items
+€7,871
Financial income
+€21,370
Financial charges
-€12,880
Taxes
-€15,041
Result 2025
-€705,645
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€183,500
Investment
+€619,396
Financing
-€63,949
Cash 2024
€126,061
From operations (derived)
-€183,500
Net result for the year
-€705,645
Depreciation
+€26,831
Stocks and contracts
+€488,748
Receivables within one year
+€251,264
Deferred charges and accrued income
+€6,257
Provisions
+€15,000
Trade debts
-€606,832
Tax, wage and social debts
-€17,899
Other debts
+€358,776
Investment (derived)
+€619,396
Investment in fixed assets (net)
+€559,695
Current investments
+€59,701
Financing
-€63,949
Current portion of long-term debt
-€43,954
Contributions, distributions and other
-€19,995
Cash 2025
€498,008
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,720,587 | €700,038 | -€1.0m | -59.3% |
| Fixed assets | 21/28 | €737,553 | €151,027 | -€586,526 | -79.5% |
| Intangible fixed assets | 21 | €30,455 | - | -€30,455 | |
| Tangible fixed assets | 22/27 | €707,098 | €151,027 | -€556,071 | -78.6% |
| Land and buildings | 22 | €177,859 | €151,027 | -€26,832 | -15.1% |
| Plant, machinery and equipment | 23 | €496,324 | - | -€496,324 | |
| Furniture and vehicles | 24 | €32,915 | - | -€32,915 | |
| Current assets | 29/58 | €983,034 | €549,011 | -€434,023 | -44.2% |
| Stocks and contracts in progress | 3 | €488,748 | - | -€488,748 | |
| Stocks | 30/36 | €488,748 | - | -€488,748 | |
| Amounts receivable within one year | 40/41 | €292,659 | €41,395 | -€251,264 | -85.9% |
| Trade receivables | 40 | €289,402 | €33,654 | -€255,748 | -88.4% |
| Other amounts receivable | 41 | €3,257 | €7,741 | +€4,484 | +138% |
| Current investments | 50/53 | €59,701 | - | -€59,701 | |
| Cash at bank and in hand | 54/58 | €126,061 | €498,008 | +€371,947 | +295% |
| Deferred charges and accrued income | 490/1 | €15,865 | €9,608 | -€6,257 | -39.4% |
| Total equity and liabilities | 10/49 | €1,720,587 | €700,038 | -€1.0m | -59.3% |
| Equity | 10/15 | €173,604 | -€552,036 | -€725,640 | |
| Contributions | 10/11 | €223,104 | €223,104 | = | 0.0% |
| Capital | 10 | €223,104 | €223,104 | = | 0.0% |
| Issued capital | 100 | €223,104 | €223,104 | = | 0.0% |
| Reserves | 13 | €67,619 | €22,310 | -€45,309 | -67.0% |
| Non-distributable reserves | 130/1 | €22,310 | €22,310 | = | 0.0% |
| Legal reserve | 130 | €22,310 | €22,310 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,309 | - | -€45,309 | |
| Profit (loss) carried forward | 14 | -€137,114 | -€797,450 | -€660,336 | -482% |
| Investment grants | 15 | €19,995 | - | -€19,995 | |
| Provisions and deferred taxes | 16 | - | €15,000 | +€15,000 | |
| Provisions for liabilities and charges | 160/5 | - | €15,000 | +€15,000 | |
| Environmental obligations | 163 | - | €15,000 | +€15,000 | |
| Amounts payable | 17/49 | €1,546,983 | €1,237,074 | -€309,909 | -20.0% |
| Amounts payable within one year | 42/48 | €1,546,983 | €1,237,074 | -€309,909 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €43,954 | - | -€43,954 | |
| Trade debts | 44 | €694,895 | €88,063 | -€606,832 | -87.3% |
| Suppliers | 440/4 | €694,895 | €88,063 | -€606,832 | -87.3% |
| Taxes, remuneration and social security | 45 | €65,976 | €48,077 | -€17,899 | -27.1% |
| Taxes | 450/3 | €15,453 | €15,090 | -€363 | -2.3% |
| Remuneration and social security | 454/9 | €50,523 | €32,987 | -€17,536 | -34.7% |
| Other amounts payable | 47/48 | €742,158 | €1,100,934 | +€358,776 | +48.3% |
| Non-recurring operating income | 76A | - | €73,587 | +€73,587 | |
| Remuneration, social security and pensions | 62 | €512,616 | €502,840 | -€9,776 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,736 | €26,831 | -€63,905 | -70.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,935 | -€12,935 | -€25,870 | |
| Other operating charges | 640/8 | €15,499 | €26,430 | +€10,931 | +70.5% |
| Non-recurring operating charges | 66A | €7,871 | - | -€7,871 | |
| Gross operating margin | 9900 | €121,176 | -€128,882 | -€250,058 | |
| Operating profit (loss) | 9901 | -€518,481 | -€672,048 | -€153,567 | -29.6% |
| Financial income | 75/76B | €4,240 | €25,610 | +€21,370 | +504% |
| Recurring financial income | 75 | €4,240 | €25,610 | +€21,370 | +504% |
| Financial charges | 65/66B | €31,237 | €44,117 | +€12,880 | +41.2% |
| Recurring financial charges | 65 | €30,360 | €44,117 | +€13,757 | +45.3% |
| Non-recurring financial charges | 66B | €877 | - | -€877 | |
| Profit (loss) for the period before taxes | 9903 | -€545,478 | -€690,555 | -€145,077 | -26.6% |
| Income taxes | 67/77 | €49 | €15,090 | +€15,041 | +30,696% |
| Profit (loss) for the period | 9904 | -€545,527 | -€705,645 | -€160,118 | -29.4% |
| Transfer from tax-exempt reserves | 789 | - | €45,309 | +€45,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€545,527 | -€660,336 | -€114,809 | -21.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.