CHARLIER-LECLOUX: 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-LECLOUX
Largest movements
- Receivables within one year -€29,751
down €29,751 (-36.4%), from €81,662 to €51,910
of which Other amounts receivable: -€28,456
- Tangible fixed assets +€11,793
up €11,793 (+13.8%), from €85,417 to €97,210
of which Furniture and vehicles: +€10,637
- Cash -€9,536
down €9,536 (-27.6%), from €34,552 to €25,016
mainly Investment in fixed assets (net) (-€22,499) and Other debts (-€9,408)
- Other debts -€9,408
down €9,408 (-26.2%), from €35,943 to €26,535
- Current portion of long-term debt -€4,563
down €4,563 (-53.6%), from €8,514 to €3,951
- Trade debts -€4,098
down €4,098 (-71.8%), from €5,704 to €1,606
- Debts after one year -€3,951
down €3,951 (-19.7%), from €20,091 to €16,140
- Tax, wage and social debts -€3,854
down €3,854 (-25.9%), from €14,860 to €11,006
of which Taxes: -€3,995
- Gross operating margin -€5,396
down €5,396 (-11.7%), from €46,196 to €40,800
- Taxes -€2,922
down €2,922 (-54.2%), from €5,392 to €2,470
- Depreciation +€1,828
up €1,828 (+20.6%), from €8,877 to €10,705
- Staff costs +€1,197
up €1,197 (+6.4%), from €18,808 to €20,006
- Other operating charges +€1,073
up €1,073 (+53.2%), from €2,017 to €3,090
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,075 | €175,404 | -€27,671 | -13.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €85,417 | €97,210 | +€11,793 | +13.8% |
| Tangible fixed assets | 22/27 | €85,417 | €97,210 | +€11,793 | +13.8% |
| Land and buildings | 22 | €57,828 | €59,524 | +€1,696 | +2.9% |
| Plant, machinery and equipment | 23 | €2,517 | €4,825 | +€2,308 | +91.7% |
| Furniture and vehicles | 24 | €283 | €10,920 | +€10,637 | +3,762% |
| Other tangible fixed assets | 26 | €24,789 | €21,941 | -€2,848 | -11.5% |
| Current assets | 29/58 | €117,658 | €78,194 | -€39,464 | -33.5% |
| Amounts receivable within one year | 40/41 | €81,662 | €51,910 | -€29,751 | -36.4% |
| Trade receivables | 40 | €1,296 | €0 | -€1,296 | -100% |
| Other amounts receivable | 41 | €80,366 | €51,910 | -€28,456 | -35.4% |
| Cash at bank and in hand | 54/58 | €34,552 | €25,016 | -€9,536 | -27.6% |
| Deferred charges and accrued income | 490/1 | €1,445 | €1,268 | -€177 | -12.2% |
| Total equity and liabilities | 10/49 | €203,075 | €175,404 | -€27,671 | -13.6% |
| Equity | 10/15 | €117,963 | €116,166 | -€1,797 | -1.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €68,156 | €66,359 | -€1,797 | -2.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,296 | €64,499 | -€1,797 | -2.7% |
| Profit (loss) carried forward | 14 | €43,601 | €43,601 | = | 0.0% |
| Amounts payable | 17/49 | €85,112 | €59,238 | -€25,874 | -30.4% |
| Amounts payable after more than one year | 17 | €20,091 | €16,140 | -€3,951 | -19.7% |
| Financial debts | 170/4 | €20,091 | €16,140 | -€3,951 | -19.7% |
| Amounts payable within one year | 42/48 | €65,021 | €43,098 | -€21,923 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €8,514 | €3,951 | -€4,563 | -53.6% |
| Trade debts | 44 | €5,704 | €1,606 | -€4,098 | -71.8% |
| Suppliers | 440/4 | €5,704 | €1,606 | -€4,098 | -71.8% |
| Taxes, remuneration and social security | 45 | €14,860 | €11,006 | -€3,854 | -25.9% |
| Taxes | 450/3 | €12,276 | €8,281 | -€3,995 | -32.5% |
| Remuneration and social security | 454/9 | €2,584 | €2,726 | +€141 | +5.5% |
| Other amounts payable | 47/48 | €35,943 | €26,535 | -€9,408 | -26.2% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €18,808 | €20,006 | +€1,197 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,877 | €10,705 | +€1,828 | +20.6% |
| Other operating charges | 640/8 | €2,017 | €3,090 | +€1,073 | +53.2% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €46,196 | €40,800 | -€5,396 | -11.7% |
| Operating profit (loss) | 9901 | €16,442 | €6,998 | -€9,444 | -57.4% |
| Financial income | 75/76B | €4,321 | €4,134 | -€188 | -4.3% |
| Recurring financial income | 75 | €4,321 | €4,134 | -€188 | -4.3% |
| Financial charges | 65/66B | €2,652 | €2,098 | -€554 | -20.9% |
| Recurring financial charges | 65 | €2,652 | €2,098 | -€554 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €18,111 | €9,034 | -€9,077 | -50.1% |
| Income taxes | 67/77 | €5,392 | €2,470 | -€2,922 | -54.2% |
| Profit (loss) for the period | 9904 | €12,719 | €6,564 | -€6,155 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,719 | €6,564 | -€6,155 | -48.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.