CHARLOU: 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.
CHARLOU
Largest movements
- Receivables within one year +€119,640
up €119,640 (+2,193%), from €5,456 to €125,096
of which Other amounts receivable: +€109,355
- Other debts +€92,120
up €92,120 (+40.2%), from €229,405 to €321,525
- Profit (loss) carried forward +€47,879
up €47,879 (+98.8%), from -€48,444 to -€565
- Provisions -€43,166
down €43,166 (-2.1%), from €2.0m to €2.0m
- Financial income +€112,600
new in 2025: €112,600
of which Non-recurring financial income: +€112,600
- Gross operating margin -€21,293
down €21,293 (-21.5%), from €98,920 to €77,626
- Provisions -€1,542
down €1,542 (-3.7%), from -€41,624 to -€43,166
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 | €2,483,115 | €2,579,728 | +€96,613 | +3.9% |
| Fixed assets | 21/28 | €2,435,480 | €2,423,080 | -€12,400 | -0.5% |
| Financial fixed assets | 28 | €2,435,480 | €2,423,080 | -€12,400 | -0.5% |
| Current assets | 29/58 | €47,635 | €156,648 | +€109,013 | +229% |
| Amounts receivable within one year | 40/41 | €5,456 | €125,096 | +€119,640 | +2,193% |
| Trade receivables | 40 | - | €10,285 | +€10,285 | |
| Other amounts receivable | 41 | €5,456 | €114,811 | +€109,355 | +2,004% |
| Cash at bank and in hand | 54/58 | €42,179 | €31,551 | -€10,628 | -25.2% |
| Total equity and liabilities | 10/49 | €2,483,115 | €2,579,728 | +€96,613 | +3.9% |
| Equity | 10/15 | €211,209 | €259,087 | +€47,879 | +22.7% |
| Contributions | 10/11 | €37,184 | €40,902 | +€3,718 | +10.0% |
| Reserves | 13 | €222,468 | €218,750 | -€3,718 | -1.7% |
| Non-distributable reserves | 130/1 | €3,718 | - | -€3,718 | |
| Reserves not available under the articles | 1311 | €3,718 | - | -€3,718 | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,444 | -€565 | +€47,879 | +98.8% |
| Provisions and deferred taxes | 16 | €2,036,353 | €1,993,187 | -€43,166 | -2.1% |
| Provisions for liabilities and charges | 160/5 | €2,036,353 | €1,993,187 | -€43,166 | -2.1% |
| Other liabilities and charges | 164/5 | €2,036,353 | €1,993,187 | -€43,166 | -2.1% |
| Amounts payable | 17/49 | €235,554 | €327,453 | +€91,900 | +39.0% |
| Amounts payable within one year | 42/48 | €235,073 | €326,970 | +€91,896 | +39.1% |
| Trade debts | 44 | €431 | €295 | -€136 | -31.6% |
| Suppliers | 440/4 | €431 | €295 | -€136 | -31.6% |
| Taxes, remuneration and social security | 45 | €5,237 | €5,149 | -€88 | -1.7% |
| Taxes | 450/3 | €5,237 | €5,149 | -€88 | -1.7% |
| Other amounts payable | 47/48 | €229,405 | €321,525 | +€92,120 | +40.2% |
| Accrued charges and deferred income | 492/3 | €480 | €484 | +€4 | +0.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€41,624 | -€43,166 | -€1,542 | -3.7% |
| Other operating charges | 640/8 | €1,006 | €971 | -€35 | -3.5% |
| Gross operating margin | 9900 | €98,920 | €77,626 | -€21,293 | -21.5% |
| Operating profit (loss) | 9901 | €139,538 | €119,821 | -€19,717 | -14.1% |
| Financial income | 75/76B | - | €112,600 | +€112,600 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €112,600 | +€112,600 | |
| Financial charges | 65/66B | €184,386 | €184,542 | +€157 | +0.1% |
| Recurring financial charges | 65 | €184,386 | €184,542 | +€157 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€44,848 | €47,879 | +€92,727 | |
| Profit (loss) for the period | 9904 | -€44,848 | €47,879 | +€92,727 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,848 | €47,879 | +€92,727 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.