CHARLINE PSY: 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.
CHARLINE PSY
Largest movements
- Cash -€17,037
down €17,037 (-79.1%), from €21,535 to €4,499
mainly Other debts (-€12,333) and Net result for the year (-€3,503)
- Receivables within one year -€651
down €651 (-73.0%), from €891 to €240
- Tangible fixed assets -€389
down €389 (-45.5%), from €855 to €466
- Other debts -€12,333
down €12,333 (-74.9%), from €16,471 to €4,138
- Profit (loss) carried forward -€3,503
down €3,503, from €3,052 to -€452
- Tax, wage and social debts -€2,100
down €2,100 (-65.0%), from €3,232 to €1,132
- Gross operating margin -€4,517
down €4,517, from €1,869 to -€2,648
- Taxes -€1,132
no longer reported in 2025 (was €1,132)
- Financial charges +€545
up €545 (+953.9%), from €57 to €602
- Financial income +€136
new in 2025: €136
- Depreciation +€77
up €77 (+24.5%), from €313 to €389
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 | €23,308 | €5,318 | -€17,990 | -77.2% |
| Fixed assets | 21/28 | €855 | €466 | -€389 | -45.5% |
| Tangible fixed assets | 22/27 | €855 | €466 | -€389 | -45.5% |
| Furniture and vehicles | 24 | €855 | €466 | -€389 | -45.5% |
| Current assets | 29/58 | €22,454 | €4,852 | -€17,601 | -78.4% |
| Amounts receivable within one year | 40/41 | €891 | €240 | -€651 | -73.0% |
| Trade receivables | 40 | €891 | €240 | -€651 | -73.0% |
| Cash at bank and in hand | 54/58 | €21,535 | €4,499 | -€17,037 | -79.1% |
| Deferred charges and accrued income | 490/1 | €28 | €114 | +€86 | +308.0% |
| Total equity and liabilities | 10/49 | €23,308 | €5,318 | -€17,990 | -77.2% |
| Equity | 10/15 | €3,552 | €48 | -€3,503 | -98.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,052 | -€452 | -€3,503 | |
| Amounts payable | 17/49 | €19,757 | €5,270 | -€14,487 | -73.3% |
| Amounts payable within one year | 42/48 | €19,757 | €5,270 | -€14,487 | -73.3% |
| Trade debts | 44 | €54 | - | -€54 | |
| Suppliers | 440/4 | €54 | - | -€54 | |
| Taxes, remuneration and social security | 45 | €3,232 | €1,132 | -€2,100 | -65.0% |
| Taxes | 450/3 | €3,232 | €1,132 | -€2,100 | -65.0% |
| Other amounts payable | 47/48 | €16,471 | €4,138 | -€12,333 | -74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €313 | €389 | +€77 | +24.5% |
| Gross operating margin | 9900 | €1,869 | -€2,648 | -€4,517 | |
| Operating profit (loss) | 9901 | €1,556 | -€3,037 | -€4,593 | |
| Financial income | 75/76B | - | €136 | +€136 | |
| Recurring financial income | 75 | - | €136 | +€136 | |
| Financial charges | 65/66B | €57 | €602 | +€545 | +953.9% |
| Recurring financial charges | 65 | €57 | €602 | +€545 | +953.9% |
| Profit (loss) for the period before taxes | 9903 | €1,499 | -€3,503 | -€5,002 | |
| Income taxes | 67/77 | €1,132 | - | -€1,132 | |
| Profit (loss) for the period | 9904 | €367 | -€3,503 | -€3,870 | |
| Profit (loss) for the period to be appropriated | 9905 | €367 | -€3,503 | -€3,870 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.