CHARLOTTE COLLARD: 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.
CHARLOTTE COLLARD
Largest movements
- Cash -€5,712
down €5,712 (-63.9%), from €8,941 to €3,229
mainly Trade debts (-€6,010) and Debts after one year (-€3,905)
- Tangible fixed assets -€3,199
down €3,199 (-24.7%), from €12,938 to €9,739
- Trade debts -€6,010
down €6,010 (-68.6%), from €8,761 to €2,751
- Debts after one year -€3,905
down €3,905 (-24.4%), from €16,019 to €12,114
- Profit (loss) carried forward +€1,460
up €1,460 (+5.5%), from -€26,717 to -€25,257
- Other debts -€254
down €254 (-1.1%), from €23,182 to €22,927
- Financial charges -€1,968
down €1,968 (-93.2%), from €2,112 to €144
- Gross operating margin -€1,103
down €1,103 (-15.0%), from €7,368 to €6,265
- Other operating charges -€815
down €815 (-58.3%), from €1,398 to €584
- Taxes +€602
up €602 (+215%), from €279 to €881
- Depreciation -€322
down €322 (-9.2%), from €3,521 to €3,199
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 | €24,844 | €16,168 | -€8,675 | -34.9% |
| Fixed assets | 21/28 | €12,938 | €9,739 | -€3,199 | -24.7% |
| Tangible fixed assets | 22/27 | €12,938 | €9,739 | -€3,199 | -24.7% |
| Furniture and vehicles | 24 | €12,938 | €9,739 | -€3,199 | -24.7% |
| Current assets | 29/58 | €11,906 | €6,430 | -€5,476 | -46.0% |
| Amounts receivable within one year | 40/41 | €2,965 | €3,201 | +€236 | +8.0% |
| Trade receivables | 40 | €2,402 | €1,956 | -€446 | -18.6% |
| Other amounts receivable | 41 | €563 | €1,245 | +€682 | +121% |
| Cash at bank and in hand | 54/58 | €8,941 | €3,229 | -€5,712 | -63.9% |
| Total equity and liabilities | 10/49 | €24,844 | €16,168 | -€8,675 | -34.9% |
| Equity | 10/15 | -€25,717 | -€24,257 | +€1,460 | +5.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,717 | -€25,257 | +€1,460 | +5.5% |
| Amounts payable | 17/49 | €50,560 | €40,425 | -€10,135 | -20.0% |
| Amounts payable after more than one year | 17 | €16,019 | €12,114 | -€3,905 | -24.4% |
| Financial debts | 170/4 | €16,019 | €12,114 | -€3,905 | -24.4% |
| Amounts payable within one year | 42/48 | €34,541 | €28,312 | -€6,230 | -18.0% |
| Financial debts | 43 | €424 | €424 | = | 0.0% |
| Credit institutions | 430/8 | €424 | €424 | = | 0.0% |
| Trade debts | 44 | €8,761 | €2,751 | -€6,010 | -68.6% |
| Suppliers | 440/4 | €8,761 | €2,751 | -€6,010 | -68.6% |
| Taxes, remuneration and social security | 45 | €2,175 | €2,209 | +€34 | +1.6% |
| Taxes | 450/3 | €2,175 | €2,209 | +€34 | +1.6% |
| Other amounts payable | 47/48 | €23,182 | €22,927 | -€254 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,521 | €3,199 | -€322 | -9.2% |
| Other operating charges | 640/8 | €1,398 | €584 | -€815 | -58.3% |
| Gross operating margin | 9900 | €7,368 | €6,265 | -€1,103 | -15.0% |
| Operating profit (loss) | 9901 | €2,449 | €2,482 | +€34 | +1.4% |
| Financial income | 75/76B | €151 | €1 | -€150 | -99.1% |
| Recurring financial income | 75 | €151 | €1 | -€150 | -99.1% |
| Financial charges | 65/66B | €2,112 | €144 | -€1,968 | -93.2% |
| Recurring financial charges | 65 | €2,112 | €144 | -€1,968 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €488 | €2,340 | +€1,852 | +379% |
| Income taxes | 67/77 | €279 | €881 | +€602 | +215% |
| Profit (loss) for the period | 9904 | €209 | €1,460 | +€1,251 | +598% |
| Profit (loss) for the period to be appropriated | 9905 | €209 | €1,460 | +€1,251 | +598% |
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 1 November 2026 via checked.be.