CHARLIMO: what changed
Two fiscal 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.
CHARLIMO
Largest movements
- Cash -€18,987
down €18,987 (-41.5%), from €45,720 to €26,733
mainly Net result for the year (-€22,191) and Trade debts (-€310)
- Tangible fixed assets -€3,548
down €3,548 (-6.4%), from €55,270 to €51,722
- Profit (loss) carried forward -€22,191
down €22,191 (-21.6%), from -€102,516 to -€124,707
- Depreciation -€5,153
down €5,153 (-59.2%), from €8,701 to €3,548
- Other operating charges +€2,589
up €2,589 (+22.2%), from €11,651 to €14,239
- Gross operating margin +€2,022
up €2,022 (+34.2%), from -€5,913 to -€3,891
- Financial charges +€421
up €421 (+458.8%), from €92 to €513
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.
Cash bridge derived
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 | €101,888 | €79,387 | -€22,501 | -22.1% |
| Fixed assets | 21/28 | €55,270 | €51,722 | -€3,548 | -6.4% |
| Tangible fixed assets | 22/27 | €55,270 | €51,722 | -€3,548 | -6.4% |
| Land and buildings | 22 | €55,270 | €51,722 | -€3,548 | -6.4% |
| Current assets | 29/58 | €46,617 | €27,665 | -€18,952 | -40.7% |
| Cash at bank and in hand | 54/58 | €45,720 | €26,733 | -€18,987 | -41.5% |
| Deferred charges and accrued income | 490/1 | €897 | €932 | +€35 | +3.9% |
| Total equity and liabilities | 10/49 | €101,888 | €79,387 | -€22,501 | -22.1% |
| Equity | 10/15 | €101,411 | €79,220 | -€22,191 | -21.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €3,927 | €3,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,927 | €3,927 | = | 0.0% |
| Legal reserve | 130 | €3,927 | €3,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,516 | -€124,707 | -€22,191 | -21.6% |
| Amounts payable | 17/49 | €477 | €167 | -€310 | -65.0% |
| Amounts payable within one year | 42/48 | €477 | €167 | -€310 | -65.0% |
| Trade debts | 44 | €310 | - | -€310 | |
| Suppliers | 440/4 | €310 | - | -€310 | |
| Other amounts payable | 47/48 | €167 | €167 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,701 | €3,548 | -€5,153 | -59.2% |
| Other operating charges | 640/8 | €11,651 | €14,239 | +€2,589 | +22.2% |
| Gross operating margin | 9900 | -€5,913 | -€3,891 | +€2,022 | +34.2% |
| Operating profit (loss) | 9901 | -€26,264 | -€21,678 | +€4,586 | +17.5% |
| Financial charges | 65/66B | €92 | €513 | +€421 | +458.8% |
| Recurring financial charges | 65 | €92 | €513 | +€421 | +458.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,356 | -€22,191 | +€4,165 | +15.8% |
| Profit (loss) for the period | 9904 | -€26,356 | -€22,191 | +€4,165 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,356 | -€22,191 | +€4,165 | +15.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.