CHARLIER LEA: 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 LEA
Largest movements
- Cash +€23,264
up €23,264 (+25.3%), from €91,964 to €115,227
mainly Net result for the year (+€28,408) and Deferred charges and accrued income (+€5,490)
- Deferred charges and accrued income -€5,490
down €5,490 (-47.1%), from €11,669 to €6,179
- Receivables within one year +€4,210
up €4,210 (+81.4%), from €5,169 to €9,379
- Tangible fixed assets -€1,607
down €1,607 (-53.3%), from €3,016 to €1,409
- Profit (loss) carried forward +€27,578
up €27,578 (+47.9%), from €57,528 to €85,106
- Tax, wage and social debts -€4,775
down €4,775 (-30.1%), from €15,871 to €11,096
- Other debts -€2,558
down €2,558 (-8.6%), from €29,721 to €27,163
- Gross operating margin -€39,267
down €39,267 (-48.4%), from €81,209 to €41,942
- Taxes -€4,775
down €4,775 (-30.1%), from €15,871 to €11,096
- Depreciation -€3,945
down €3,945 (-71.1%), from €5,552 to €1,607
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 | €111,817 | €132,193 | +€20,376 | +18.2% |
| Fixed assets | 21/28 | €3,016 | €1,409 | -€1,607 | -53.3% |
| Tangible fixed assets | 22/27 | €3,016 | €1,409 | -€1,607 | -53.3% |
| Plant, machinery and equipment | 23 | €3,016 | €1,409 | -€1,607 | -53.3% |
| Current assets | 29/58 | €108,801 | €130,785 | +€21,983 | +20.2% |
| Amounts receivable within one year | 40/41 | €5,169 | €9,379 | +€4,210 | +81.4% |
| Trade receivables | 40 | €5,169 | €9,379 | +€4,210 | +81.4% |
| Cash at bank and in hand | 54/58 | €91,964 | €115,227 | +€23,264 | +25.3% |
| Deferred charges and accrued income | 490/1 | €11,669 | €6,179 | -€5,490 | -47.1% |
| Total equity and liabilities | 10/49 | €111,817 | €132,193 | +€20,376 | +18.2% |
| Equity | 10/15 | €62,528 | €90,106 | +€27,578 | +44.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,528 | €85,106 | +€27,578 | +47.9% |
| Amounts payable | 17/49 | €49,289 | €42,088 | -€7,202 | -14.6% |
| Amounts payable within one year | 42/48 | €45,889 | €38,488 | -€7,402 | -16.1% |
| Trade debts | 44 | €298 | €229 | -€69 | -23.2% |
| Suppliers | 440/4 | €298 | €229 | -€69 | -23.2% |
| Taxes, remuneration and social security | 45 | €15,871 | €11,096 | -€4,775 | -30.1% |
| Taxes | 450/3 | €15,871 | €11,096 | -€4,775 | -30.1% |
| Other amounts payable | 47/48 | €29,721 | €27,163 | -€2,558 | -8.6% |
| Accrued charges and deferred income | 492/3 | €3,400 | €3,600 | +€200 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,552 | €1,607 | -€3,945 | -71.1% |
| Other operating charges | 640/8 | €295 | €301 | +€6 | +2.0% |
| Gross operating margin | 9900 | €81,209 | €41,942 | -€39,267 | -48.4% |
| Operating profit (loss) | 9901 | €75,362 | €40,034 | -€35,328 | -46.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,135 | €530 | -€604 | -53.3% |
| Recurring financial charges | 65 | €1,135 | €530 | -€604 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €74,228 | €39,504 | -€34,724 | -46.8% |
| Income taxes | 67/77 | €15,871 | €11,096 | -€4,775 | -30.1% |
| Profit (loss) for the period | 9904 | €58,358 | €28,408 | -€29,949 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,358 | €28,408 | -€29,949 | -51.3% |
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 22 October 2026 via checked.be.