CHARLIN: 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.
CHARLIN
Largest movements
- Cash +€3,919
up €3,919 (+362.0%), from €1,082 to €5,001
mainly Other debts (+€1,800) and Net result for the year (+€1,527)
- Tangible fixed assets -€499
down €499 (-8.9%), from €5,606 to €5,107
- Other debts +€1,800
up €1,800 (+74.0%), from €2,433 to €4,233
- Profit (loss) carried forward +€1,527
up €1,527 (+47.2%), from -€3,234 to -€1,707
- Tax, wage and social debts +€202
new in 2025: €202
- Gross operating margin +€7,852
up €7,852, from -€4,035 to €3,818
- Other operating charges +€412
up €412 (+106.5%), from €387 to €800
- Depreciation +€137
up €137 (+10.8%), from €1,262 to €1,398
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.
Cash bridge derived
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 | €7,785 | €11,256 | +€3,471 | +44.6% |
| Fixed assets | 21/28 | €5,606 | €5,107 | -€499 | -8.9% |
| Tangible fixed assets | 22/27 | €5,606 | €5,107 | -€499 | -8.9% |
| Furniture and vehicles | 24 | €5,606 | €5,107 | -€499 | -8.9% |
| Current assets | 29/58 | €2,179 | €6,149 | +€3,969 | +182.1% |
| Amounts receivable within one year | 40/41 | €1,097 | €1,148 | +€51 | +4.6% |
| Trade receivables | 40 | €879 | €1,148 | +€269 | +30.6% |
| Other amounts receivable | 41 | €218 | - | -€218 | |
| Cash at bank and in hand | 54/58 | €1,082 | €5,001 | +€3,919 | +362.0% |
| Total equity and liabilities | 10/49 | €7,785 | €11,256 | +€3,471 | +44.6% |
| Equity | 10/15 | €4,826 | €6,353 | +€1,527 | +31.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,234 | -€1,707 | +€1,527 | +47.2% |
| Amounts payable | 17/49 | €2,959 | €4,903 | +€1,944 | +65.7% |
| Amounts payable within one year | 42/48 | €2,959 | €4,903 | +€1,944 | +65.7% |
| Trade debts | 44 | €526 | €468 | -€58 | -11.1% |
| Suppliers | 440/4 | €526 | €468 | -€58 | -11.1% |
| Taxes, remuneration and social security | 45 | - | €202 | +€202 | |
| Taxes | 450/3 | - | €202 | +€202 | |
| Other amounts payable | 47/48 | €2,433 | €4,233 | +€1,800 | +74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262 | €1,398 | +€137 | +10.8% |
| Other operating charges | 640/8 | €387 | €800 | +€412 | +106.5% |
| Gross operating margin | 9900 | -€4,035 | €3,818 | +€7,852 | |
| Operating profit (loss) | 9901 | -€5,684 | €1,619 | +€7,303 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €93 | €93 | -€0 | -0.3% |
| Recurring financial charges | 65 | €93 | €93 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,759 | €1,527 | +€7,286 | |
| Profit (loss) for the period | 9904 | -€5,759 | €1,527 | +€7,286 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,759 | €1,527 | +€7,286 |
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 10 October 2026 via checked.be.