Charlier Conseils: 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.
Charlier Conseils
Largest movements
- Tangible fixed assets +€93,546
up €93,546 (+56.6%), from €165,134 to €258,681
of which Land and buildings: +€64,604
- Cash -€41,004
down €41,004 (-67.0%), from €61,196 to €20,192
mainly Investment in fixed assets (net) (-€122,199)
- Financial fixed assets +€20,000
new in 2025: €20,000
- Receivables within one year -€3,877
down €3,877 (-20.5%), from €18,925 to €15,048
of which Other amounts receivable: -€4,911
- Profit (loss) carried forward +€34,416
up €34,416 (+23.2%), from €148,334 to €182,750
- Other debts +€33,391
up €33,391 (+37.9%), from €88,066 to €121,457
- Gross operating margin +€26,352
up €26,352 (+76.6%), from €34,392 to €60,744
- Other operating charges +€8,442
up €8,442 (+1,241%), from €680 to €9,122
- Taxes +€3,348
up €3,348 (+63.7%), from €5,256 to €8,604
- Depreciation +€911
up €911 (+11.8%), from €7,742 to €8,653
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 | €246,895 | €315,578 | +€68,683 | +27.8% |
| Fixed assets | 21/28 | €165,134 | €278,681 | +€113,546 | +68.8% |
| Tangible fixed assets | 22/27 | €165,134 | €258,681 | +€93,546 | +56.6% |
| Land and buildings | 22 | €52,398 | €117,002 | +€64,604 | +123% |
| Plant, machinery and equipment | 23 | €3,437 | €2,527 | -€910 | -26.5% |
| Furniture and vehicles | 24 | €10,524 | €8,004 | -€2,520 | -23.9% |
| Other tangible fixed assets | 26 | €98,774 | €131,147 | +€32,372 | +32.8% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €81,761 | €36,897 | -€44,863 | -54.9% |
| Amounts receivable within one year | 40/41 | €18,925 | €15,048 | -€3,877 | -20.5% |
| Trade receivables | 40 | €12,440 | €13,473 | +€1,034 | +8.3% |
| Other amounts receivable | 41 | €6,486 | €1,575 | -€4,911 | -75.7% |
| Cash at bank and in hand | 54/58 | €61,196 | €20,192 | -€41,004 | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,640 | €1,657 | +€17 | +1.1% |
| Total equity and liabilities | 10/49 | €246,895 | €315,578 | +€68,683 | +27.8% |
| Equity | 10/15 | €158,334 | €192,750 | +€34,416 | +21.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,334 | €182,750 | +€34,416 | +23.2% |
| Amounts payable | 17/49 | €88,561 | €122,828 | +€34,267 | +38.7% |
| Amounts payable within one year | 42/48 | €88,496 | €122,761 | +€34,265 | +38.7% |
| Trade debts | 44 | €430 | €504 | +€74 | +17.3% |
| Suppliers | 440/4 | €430 | €504 | +€74 | +17.3% |
| Taxes, remuneration and social security | 45 | - | €800 | +€800 | |
| Taxes | 450/3 | - | €280 | +€280 | |
| Remuneration and social security | 454/9 | - | €520 | +€520 | |
| Other amounts payable | 47/48 | €88,066 | €121,457 | +€33,391 | +37.9% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,742 | €8,653 | +€911 | +11.8% |
| Other operating charges | 640/8 | €680 | €9,122 | +€8,442 | +1,241% |
| Gross operating margin | 9900 | €34,392 | €60,744 | +€26,352 | +76.6% |
| Operating profit (loss) | 9901 | €25,970 | €42,969 | +€17,000 | +65.5% |
| Financial income | 75/76B | €191 | €201 | +€10 | +5.4% |
| Recurring financial income | 75 | €191 | €201 | +€10 | +5.4% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.0% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €26,025 | €43,020 | +€16,995 | +65.3% |
| Income taxes | 67/77 | €5,256 | €8,604 | +€3,348 | +63.7% |
| Profit (loss) for the period | 9904 | €20,770 | €34,416 | +€13,647 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,770 | €34,416 | +€13,647 | +65.7% |
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 17 October 2026 via checked.be.