CHARLOTJE: 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.
CHARLOTJE
Largest movements
- Cash +€48,576
up €48,576 (+87.7%), from €55,404 to €103,981
mainly Other debts (+€79,078) and Net result for the year (+€38,040)
- Deferred charges and accrued income -€29,919
down €29,919 (-86.3%), from €34,684 to €4,766
- Tangible fixed assets -€11,717
down €11,717 (-8.7%), from €135,001 to €123,284
of which Land and buildings: -€12,267
- Receivables within one year +€3,160
up €3,160 (+8.7%), from €36,192 to €39,351
of which Other amounts receivable: +€5,103
- Other debts +€79,078
up €79,078 (+508%), from €15,555 to €94,634
- Reserves -€54,960
down €54,960 (-58.9%), from €93,284 to €38,324
- Debts after one year -€17,107
down €17,107 (-17.0%), from €100,807 to €83,700
- Trade debts +€6,019
up €6,019 (+141%), from €4,258 to €10,278
- Tax, wage and social debts -€3,000
down €3,000 (-58.0%), from €5,177 to €2,177
of which Remuneration and social security: -€2,910
- Staff costs +€29,340
up €29,340 (+48.8%), from €60,110 to €89,450
- Taxes +€10,630
new in 2025: €10,630
- Gross operating margin -€4,460
down €4,460 (-2.8%), from €161,007 to €156,547
- Other operating charges -€2,765
down €2,765 (-53.6%), from €5,162 to €2,398
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.
Derived cash bridge
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 | €261,282 | €271,382 | +€10,100 | +3.9% |
| Fixed assets | 21/28 | €135,001 | €123,284 | -€11,717 | -8.7% |
| Tangible fixed assets | 22/27 | €135,001 | €123,284 | -€11,717 | -8.7% |
| Land and buildings | 22 | €134,933 | €122,667 | -€12,267 | -9.1% |
| Furniture and vehicles | 24 | - | €617 | +€617 | |
| Other tangible fixed assets | 26 | €68 | - | -€68 | |
| Current assets | 29/58 | €126,280 | €148,098 | +€21,817 | +17.3% |
| Amounts receivable within one year | 40/41 | €36,192 | €39,351 | +€3,160 | +8.7% |
| Trade receivables | 40 | €11,044 | €9,101 | -€1,943 | -17.6% |
| Other amounts receivable | 41 | €25,148 | €30,250 | +€5,103 | +20.3% |
| Cash at bank and in hand | 54/58 | €55,404 | €103,981 | +€48,576 | +87.7% |
| Deferred charges and accrued income | 490/1 | €34,684 | €4,766 | -€29,919 | -86.3% |
| Total equity and liabilities | 10/49 | €261,282 | €271,382 | +€10,100 | +3.9% |
| Equity | 10/15 | €111,884 | €56,924 | -€54,960 | -49.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,284 | €38,324 | -€54,960 | -58.9% |
| Distributable reserves | 133 | €93,284 | €38,324 | -€54,960 | -58.9% |
| Amounts payable | 17/49 | €149,397 | €214,458 | +€65,060 | +43.5% |
| Amounts payable after more than one year | 17 | €100,807 | €83,700 | -€17,107 | -17.0% |
| Financial debts | 170/4 | €100,807 | €83,700 | -€17,107 | -17.0% |
| Amounts payable within one year | 42/48 | €41,590 | €124,196 | +€82,606 | +199% |
| Current portion of amounts payable after more than one year | 42 | €16,599 | €17,107 | +€508 | +3.1% |
| Trade debts | 44 | €4,258 | €10,278 | +€6,019 | +141% |
| Suppliers | 440/4 | €4,258 | €10,278 | +€6,019 | +141% |
| Taxes, remuneration and social security | 45 | €5,177 | €2,177 | -€3,000 | -58.0% |
| Taxes | 450/3 | €90 | - | -€90 | |
| Remuneration and social security | 454/9 | €5,087 | €2,177 | -€2,910 | -57.2% |
| Other amounts payable | 47/48 | €15,555 | €94,634 | +€79,078 | +508% |
| Accrued charges and deferred income | 492/3 | €7,000 | €6,562 | -€438 | -6.3% |
| Remuneration, social security and pensions | 62 | €60,110 | €89,450 | +€29,340 | +48.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,382 | €12,416 | +€35 | +0.3% |
| Other operating charges | 640/8 | €5,162 | €2,398 | -€2,765 | -53.6% |
| Gross operating margin | 9900 | €161,007 | €156,547 | -€4,460 | -2.8% |
| Operating profit (loss) | 9901 | €83,353 | €52,283 | -€31,070 | -37.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,338 | €3,613 | -€724 | -16.7% |
| Recurring financial charges | 65 | €4,338 | €3,613 | -€724 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €79,016 | €48,669 | -€30,346 | -38.4% |
| Income taxes | 67/77 | - | €10,630 | +€10,630 | |
| Profit (loss) for the period | 9904 | €79,016 | €38,040 | -€40,976 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,016 | €38,040 | -€40,976 | -51.9% |
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 29 October 2026 via checked.be.