Charlise: 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.
Charlise
Largest movements
- Cash +€128,190
up €128,190 (+221.0%), from €57,997 to €186,187
mainly Other debts (+€98,542) and Net result for the year (+€97,777)
- Receivables after one year -€29,500
down €29,500 (-7.9%), from €373,500 to €344,000
- Receivables within one year -€26,255
down €26,255 (-57.5%), from €45,635 to €19,380
of which Trade receivables: -€24,098
- Tangible fixed assets -€13,053
no longer reported in 2025 (was €13,053)
- Other debts +€98,542
new in 2025: €98,542
- Reserves -€32,943
down €32,943 (-8.0%), from €409,471 to €376,527
- Gross operating margin -€44,939
down €44,939 (-25.5%), from €176,419 to €131,480
- Taxes -€11,075
down €11,075 (-28.2%), from €39,304 to €28,229
- Depreciation -€7,122
no longer reported in 2025 (was €7,122)
- Financial charges +€3,134
up €3,134 (+1405.4%), from €223 to €3,357
- Financial income +€2,621
up €2,621 (+163.2%), from €1,606 to €4,227
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 | €502,414 | €565,567 | +€63,153 | +12.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €24,054 | €16,000 | -€8,054 | -33.5% |
| Tangible fixed assets | 22/27 | €13,053 | - | -€13,053 | |
| Furniture and vehicles | 24 | €13,053 | - | -€13,053 | |
| Financial fixed assets | 28 | €11,001 | €16,000 | +€4,999 | +45.4% |
| Current assets | 29/58 | €478,360 | €549,567 | +€71,207 | +14.9% |
| Amounts receivable after more than one year | 29 | €373,500 | €344,000 | -€29,500 | -7.9% |
| Other amounts receivable | 291 | €373,500 | €344,000 | -€29,500 | -7.9% |
| Amounts receivable within one year | 40/41 | €45,635 | €19,380 | -€26,255 | -57.5% |
| Trade receivables | 40 | €40,000 | €15,902 | -€24,098 | -60.2% |
| Other amounts receivable | 41 | €5,635 | €3,478 | -€2,157 | -38.3% |
| Cash at bank and in hand | 54/58 | €57,997 | €186,187 | +€128,190 | +221.0% |
| Deferred charges and accrued income | 490/1 | €1,227 | - | -€1,227 | |
| Total equity and liabilities | 10/49 | €502,414 | €565,567 | +€63,153 | +12.6% |
| Equity | 10/15 | €411,471 | €378,527 | -€32,943 | -8.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €409,471 | €376,527 | -€32,943 | -8.0% |
| Distributable reserves | 133 | €409,471 | €376,527 | -€32,943 | -8.0% |
| Amounts payable | 17/49 | €90,944 | €187,040 | +€96,097 | +105.7% |
| Amounts payable after more than one year | 17 | €83,000 | €83,000 | = | 0.0% |
| Financial debts | 170/4 | €83,000 | €83,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,822 | €101,200 | +€93,378 | +1193.7% |
| Trade debts | 44 | €694 | €633 | -€61 | -8.8% |
| Suppliers | 440/4 | €694 | €633 | -€61 | -8.8% |
| Taxes, remuneration and social security | 45 | €7,128 | €2,026 | -€5,102 | -71.6% |
| Taxes | 450/3 | €7,128 | €2,026 | -€5,102 | -71.6% |
| Other amounts payable | 47/48 | - | €98,542 | +€98,542 | |
| Accrued charges and deferred income | 492/3 | €121 | €2,840 | +€2,719 | +2246.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,122 | - | -€7,122 | |
| Other operating charges | 640/8 | €657 | €531 | -€125 | -19.1% |
| Non-recurring operating charges | 66A | - | €5,813 | +€5,813 | |
| Gross operating margin | 9900 | €176,419 | €131,480 | -€44,939 | -25.5% |
| Operating profit (loss) | 9901 | €168,640 | €125,135 | -€43,506 | -25.8% |
| Financial income | 75/76B | €1,606 | €4,227 | +€2,621 | +163.2% |
| Recurring financial income | 75 | €1,606 | €4,227 | +€2,621 | +163.2% |
| Financial charges | 65/66B | €223 | €3,357 | +€3,134 | +1405.4% |
| Recurring financial charges | 65 | €223 | €3,357 | +€3,134 | +1405.4% |
| Profit (loss) for the period before taxes | 9903 | €170,024 | €126,005 | -€44,018 | -25.9% |
| Income taxes | 67/77 | €39,304 | €28,229 | -€11,075 | -28.2% |
| Profit (loss) for the period | 9904 | €130,720 | €97,777 | -€32,944 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €130,720 | €97,777 | -€32,944 | -25.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.