CHARLIUS: 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.
CHARLIUS
Largest movements
- Cash +€29,230
up €29,230 (+75.2%), from €38,863 to €68,094
mainly Net result for the year (+€28,806) and Tax, wage and social debts (+€1,042)
- Reserves +€28,806
up €28,806 (+112.8%), from €25,526 to €54,331
- Tax, wage and social debts +€1,042
up €1,042 (+8.7%), from €11,995 to €13,037
- Other debts -€996
no longer reported in 2025 (was €996)
- Gross operating margin +€7,051
up €7,051 (+21.4%), from €33,023 to €40,074
- Taxes +€1,827
up €1,827 (+25.9%), from €7,042 to €8,869
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 | €39,801 | €68,550 | +€28,750 | +72.2% |
| Fixed assets | 21/28 | €804 | €364 | -€440 | -54.7% |
| Tangible fixed assets | 22/27 | €804 | €364 | -€440 | -54.7% |
| Furniture and vehicles | 24 | €804 | €364 | -€440 | -54.7% |
| Current assets | 29/58 | €38,997 | €68,186 | +€29,189 | +74.8% |
| Amounts receivable within one year | 40/41 | €134 | €93 | -€41 | -30.7% |
| Trade receivables | 40 | €134 | - | -€134 | |
| Other amounts receivable | 41 | - | €93 | +€93 | |
| Cash at bank and in hand | 54/58 | €38,863 | €68,094 | +€29,230 | +75.2% |
| Total equity and liabilities | 10/49 | €39,801 | €68,550 | +€28,750 | +72.2% |
| Equity | 10/15 | €25,626 | €54,431 | +€28,806 | +112.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €25,526 | €54,331 | +€28,806 | +112.8% |
| Distributable reserves | 133 | €25,526 | €54,331 | +€28,806 | +112.8% |
| Amounts payable | 17/49 | €14,175 | €14,119 | -€56 | -0.4% |
| Amounts payable within one year | 42/48 | €14,175 | €14,119 | -€56 | -0.4% |
| Trade debts | 44 | €1,184 | €1,082 | -€102 | -8.6% |
| Suppliers | 440/4 | €1,184 | €1,082 | -€102 | -8.6% |
| Taxes, remuneration and social security | 45 | €11,995 | €13,037 | +€1,042 | +8.7% |
| Taxes | 450/3 | €11,995 | €13,037 | +€1,042 | +8.7% |
| Other amounts payable | 47/48 | €996 | - | -€996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €440 | = | 0.0% |
| Other operating charges | 640/8 | €101 | €384 | +€283 | +279.7% |
| Gross operating margin | 9900 | €33,023 | €40,074 | +€7,051 | +21.4% |
| Operating profit (loss) | 9901 | €32,483 | €39,251 | +€6,769 | +20.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,790 | €1,577 | -€213 | -11.9% |
| Recurring financial charges | 65 | €1,790 | €1,577 | -€213 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €30,693 | €37,675 | +€6,982 | +22.7% |
| Income taxes | 67/77 | €7,042 | €8,869 | +€1,827 | +25.9% |
| Profit (loss) for the period | 9904 | €23,650 | €28,806 | +€5,155 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,650 | €28,806 | +€5,155 | +21.8% |
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 3 October 2026 via checked.be.