CHARLOM: 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.
CHARLOM
Largest movements
- Cash +€25,264
up €25,264 (+421.4%), from €5,995 to €31,259
mainly Net result for the year (+€30,501) and Tax, wage and social debts (+€5,748)
- Receivables within one year +€11,943
up €11,943 (+32.9%), from €36,300 to €48,243
- Reserves +€30,501
up €30,501 (+186.7%), from €16,341 to €46,842
- Tax, wage and social debts +€5,748
up €5,748 (+34.4%), from €16,703 to €22,451
of which Taxes: +€5,730
- Trade debts +€1,087
up €1,087 (+148.7%), from €731 to €1,818
- Gross operating margin +€12,168
up €12,168 (+40.9%), from €29,762 to €41,929
- Taxes +€3,012
up €3,012 (+52.3%), from €5,760 to €8,772
- Financial income -€618
no longer reported in 2025 (was €618)
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 | €43,795 | €81,003 | +€37,207 | +85.0% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €42,295 | €79,503 | +€37,207 | +88.0% |
| Amounts receivable within one year | 40/41 | €36,300 | €48,243 | +€11,943 | +32.9% |
| Trade receivables | 40 | €36,300 | €48,243 | +€11,943 | +32.9% |
| Cash at bank and in hand | 54/58 | €5,995 | €31,259 | +€25,264 | +421.4% |
| Total equity and liabilities | 10/49 | €43,795 | €81,003 | +€37,207 | +85.0% |
| Equity | 10/15 | €21,341 | €51,842 | +€30,501 | +142.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,341 | €46,842 | +€30,501 | +186.7% |
| Distributable reserves | 133 | €16,341 | €46,842 | +€30,501 | +186.7% |
| Amounts payable | 17/49 | €22,455 | €29,161 | +€6,706 | +29.9% |
| Amounts payable within one year | 42/48 | €22,455 | €29,161 | +€6,706 | +29.9% |
| Trade debts | 44 | €731 | €1,818 | +€1,087 | +148.7% |
| Suppliers | 440/4 | €731 | €1,818 | +€1,087 | +148.7% |
| Taxes, remuneration and social security | 45 | €16,703 | €22,451 | +€5,748 | +34.4% |
| Taxes | 450/3 | €14,613 | €20,343 | +€5,730 | +39.2% |
| Remuneration and social security | 454/9 | €2,090 | €2,108 | +€17 | +0.8% |
| Other amounts payable | 47/48 | €5,021 | €4,893 | -€128 | -2.6% |
| Other operating charges | 640/8 | €348 | €592 | +€244 | +70.0% |
| Gross operating margin | 9900 | €29,762 | €41,929 | +€12,168 | +40.9% |
| Operating profit (loss) | 9901 | €29,414 | €41,338 | +€11,924 | +40.5% |
| Financial income | 75/76B | €618 | - | -€618 | |
| Recurring financial income | 75 | €618 | - | -€618 | |
| Financial charges | 65/66B | €2,457 | €2,065 | -€392 | -16.0% |
| Recurring financial charges | 65 | €2,457 | €2,065 | -€392 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €27,575 | €39,272 | +€11,698 | +42.4% |
| Income taxes | 67/77 | €5,760 | €8,772 | +€3,012 | +52.3% |
| Profit (loss) for the period | 9904 | €21,815 | €30,501 | +€8,686 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,815 | €30,501 | +€8,686 | +39.8% |
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 12 October 2026 via checked.be.