CHARLOTT'B: 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.
CHARLOTT'B
Largest movements
- Cash -€225,020
down €225,020 (-51.0%), from €440,787 to €215,767
mainly Other debts (-€150,000) and Contributions, distributions and other (-€150,000)
- Receivables within one year -€105,534
down €105,534 (-63.1%), from €167,236 to €61,701
of which Other amounts receivable: -€106,025
- Other debts -€150,000
down €150,000 (-50.0%), from €300,000 to €150,000
- Profit (loss) carried forward -€129,177
down €129,177 (-69.2%), from €186,643 to €57,466
- Tax, wage and social debts -€49,316
down €49,316 (-53.2%), from €92,704 to €43,388
of which Taxes: -€47,094
- Gross operating margin -€109,935
down €109,935 (-45.1%), from €243,632 to €133,697
- Taxes -€23,149
down €23,149 (-71.3%), from €32,485 to €9,337
- Other operating charges -€22,952
down €22,952 (-43.6%), from €52,640 to €29,688
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 | €608,022 | €277,468 | -€330,554 | -54.4% |
| Current assets | 29/58 | €608,022 | €277,468 | -€330,554 | -54.4% |
| Amounts receivable within one year | 40/41 | €167,236 | €61,701 | -€105,534 | -63.1% |
| Trade receivables | 40 | €930 | €1,421 | +€491 | +52.8% |
| Other amounts receivable | 41 | €166,305 | €60,280 | -€106,025 | -63.8% |
| Cash at bank and in hand | 54/58 | €440,787 | €215,767 | -€225,020 | -51.0% |
| Total equity and liabilities | 10/49 | €608,022 | €277,468 | -€330,554 | -54.4% |
| Equity | 10/15 | €207,103 | €77,926 | -€129,177 | -62.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €186,643 | €57,466 | -€129,177 | -69.2% |
| Amounts payable | 17/49 | €400,919 | €199,542 | -€201,377 | -50.2% |
| Amounts payable within one year | 42/48 | €400,919 | €199,542 | -€201,377 | -50.2% |
| Trade debts | 44 | €8,215 | €6,154 | -€2,061 | -25.1% |
| Suppliers | 440/4 | €8,215 | €6,154 | -€2,061 | -25.1% |
| Taxes, remuneration and social security | 45 | €92,704 | €43,388 | -€49,316 | -53.2% |
| Taxes | 450/3 | €80,878 | €33,784 | -€47,094 | -58.2% |
| Remuneration and social security | 454/9 | €11,826 | €9,604 | -€2,222 | -18.8% |
| Other amounts payable | 47/48 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Non-recurring operating income | 76A | €152 | €794 | +€642 | +423.3% |
| Remuneration, social security and pensions | 62 | €73,078 | €73,781 | +€703 | +1.0% |
| Other operating charges | 640/8 | €52,640 | €29,688 | -€22,952 | -43.6% |
| Gross operating margin | 9900 | €243,632 | €133,697 | -€109,935 | -45.1% |
| Operating profit (loss) | 9901 | €117,915 | €30,229 | -€87,686 | -74.4% |
| Financial charges | 65/66B | €66 | €69 | +€3 | +4.5% |
| Recurring financial charges | 65 | €66 | €69 | +€3 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €117,849 | €30,160 | -€87,689 | -74.4% |
| Income taxes | 67/77 | €32,485 | €9,337 | -€23,149 | -71.3% |
| Profit (loss) for the period | 9904 | €85,363 | €20,823 | -€64,540 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,363 | €20,823 | -€64,540 | -75.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.