CHARLIER HUY: 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 HUY
Largest movements
- Cash +€50,267
up €50,267 (+278%), from €18,063 to €68,330
mainly Depreciation (+€68,091) and Net result for the year (+€59,528)
- Receivables within one year +€35,574
up €35,574 (+90.6%), from €39,259 to €74,833
of which Trade receivables: +€42,251
- Profit (loss) carried forward +€40,434
up €40,434, from -€40,434 to €0
- Debts after one year +€23,091
up €23,091 (+1.6%), from €1.4m to €1.5m
- Reserves +€19,094
up €19,094 (+1,027%), from €1,860 to €20,954
of which Distributable reserves: +€19,094
- Gross operating margin +€156,250
up €156,250 (+466%), from €33,507 to €189,757
- Depreciation +€27,503
up €27,503 (+67.8%), from €40,588 to €68,091
- Financial charges +€22,744
up €22,744 (+105%), from €21,737 to €44,481
- Other operating charges +€13,862
up €13,862 (+446%), from €3,105 to €16,967
- Taxes -€11,916
down €11,916, from €8,658 to -€3,259
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 | €1,429,334 | €1,509,012 | +€79,678 | +5.6% |
| Fixed assets | 21/28 | €1,371,975 | €1,365,812 | -€6,163 | -0.4% |
| Tangible fixed assets | 22/27 | €1,371,725 | €1,365,742 | -€5,983 | -0.4% |
| Land and buildings | 22 | €1,371,725 | €1,365,742 | -€5,983 | -0.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €70 | -€180 | -72.0% |
| Current assets | 29/58 | €57,359 | €143,200 | +€85,841 | +150% |
| Amounts receivable within one year | 40/41 | €39,259 | €74,833 | +€35,574 | +90.6% |
| Trade receivables | 40 | €32,582 | €74,833 | +€42,251 | +130% |
| Other amounts receivable | 41 | €6,677 | €0 | -€6,677 | -100% |
| Cash at bank and in hand | 54/58 | €18,063 | €68,330 | +€50,267 | +278% |
| Deferred charges and accrued income | 490/1 | €38 | €38 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,429,334 | €1,509,012 | +€79,678 | +5.6% |
| Equity | 10/15 | -€19,982 | €39,546 | +€59,528 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €20,954 | +€19,094 | +1,027% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €20,954 | +€19,094 | +1,027% |
| Profit (loss) carried forward | 14 | -€40,434 | €0 | +€40,434 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €1,449,316 | €1,469,466 | +€20,150 | +1.4% |
| Amounts payable after more than one year | 17 | €1,446,375 | €1,469,466 | +€23,091 | +1.6% |
| Other amounts payable | 178/9 | €1,446,375 | €1,469,466 | +€23,091 | +1.6% |
| Amounts payable within one year | 42/48 | €2,941 | €0 | -€2,941 | -100% |
| Trade debts | 44 | €1,240 | €0 | -€1,240 | -100% |
| Suppliers | 440/4 | €1,240 | €0 | -€1,240 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,701 | €0 | -€1,701 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €35,683 | €0 | -€35,683 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,588 | €68,091 | +€27,503 | +67.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,105 | €16,967 | +€13,862 | +446% |
| Non-recurring operating charges | 66A | €105,753 | €4,305 | -€101,448 | -95.9% |
| Gross operating margin | 9900 | €33,507 | €189,757 | +€156,250 | +466% |
| Operating profit (loss) | 9901 | -€115,939 | €100,394 | +€216,333 | |
| Financial income | 75/76B | €2,421 | €356 | -€2,064 | -85.3% |
| Recurring financial income | 75 | €2,421 | €356 | -€2,064 | -85.3% |
| Financial charges | 65/66B | €21,737 | €44,481 | +€22,744 | +105% |
| Recurring financial charges | 65 | €21,737 | €44,481 | +€22,744 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€135,255 | €56,269 | +€191,524 | |
| Income taxes | 67/77 | €8,658 | -€3,259 | -€11,916 | |
| Profit (loss) for the period | 9904 | -€143,913 | €59,528 | +€203,441 | |
| Profit (loss) for the period to be appropriated | 9905 | -€143,913 | €59,528 | +€203,441 |
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 24 October 2026 via checked.be.