Charlou: what changed
What changed
Charlou
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€5,663
2023 · €2,974-€8,636
Equity
€697,069
2023 · €702,732-€5,663
Cash
€1,223
2023 · €2,759-€1,537
Balance sheet total
€1.1m
2023 · €1.2m-€91,282
Largest movements
Assets
- Receivables within one year -€89,737
down €89,737 (-47.7%), from €188,097 to €98,360
of which Other amounts receivable: -€48,037
Equity and liabilities
- Other debts -€71,807
down €71,807 (-17.9%), from €400,400 to €328,593
- Current portion of long-term debt -€34,904
down €34,904 (-100%), from €34,904 to €0
- Tax, wage and social debts +€26,792
up €26,792 (+37.6%), from €71,197 to €97,989
Income statement
- Gross operating margin -€19,054
down €19,054 (-56.6%), from €33,655 to €14,601
- Taxes -€6,721
down €6,721 (-76.7%), from €8,766 to €2,045
- Financial charges -€3,198
down €3,198 (-20.6%), from €15,514 to €12,316
- Other operating charges -€1,876
down €1,876 (-16.0%), from €11,760 to €9,883
- Financial income -€1,378
down €1,378 (-25.7%), from €5,358 to €3,981
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€2,974
Gross operating margin
-€19,054
Other operating charges
+€1,876
Financial income
-€1,378
Financial charges
+€3,198
Taxes
+€6,721
Result 2024
-€5,663
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€33,367
Investment
€0
Financing
-€34,904
Cash 2023
€2,759
From operations (derived)
+€33,367
Net result for the year
-€5,663
Receivables within one year
+€89,737
Smaller working-capital items
-€53
Trade debts
-€5,640
Tax, wage and social debts
+€26,792
Other debts
-€71,807
Financing
-€34,904
Current portion of long-term debt
-€34,904
Cash 2024
€1,223
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,223,085 | €1,131,803 | -€91,282 | -7.5% |
| Fixed assets | 21/28 | €1,031,750 | €1,031,750 | = | 0.0% |
| Financial fixed assets | 28 | €1,031,750 | €1,031,750 | = | 0.0% |
| Current assets | 29/58 | €191,335 | €100,053 | -€91,282 | -47.7% |
| Amounts receivable within one year | 40/41 | €188,097 | €98,360 | -€89,737 | -47.7% |
| Trade receivables | 40 | €53,800 | €12,100 | -€41,700 | -77.5% |
| Other amounts receivable | 41 | €134,297 | €86,260 | -€48,037 | -35.8% |
| Cash at bank and in hand | 54/58 | €2,759 | €1,223 | -€1,537 | -55.7% |
| Deferred charges and accrued income | 490/1 | €479 | €471 | -€8 | -1.7% |
| Total equity and liabilities | 10/49 | €1,223,085 | €1,131,803 | -€91,282 | -7.5% |
| Equity | 10/15 | €702,732 | €697,069 | -€5,663 | -0.8% |
| Contributions | 10/11 | €515,000 | €515,000 | = | 0.0% |
| Reserves | 13 | €187,732 | €182,069 | -€5,663 | -3.0% |
| Non-distributable reserves | 130/1 | €5,201 | €5,201 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,201 | €5,201 | = | 0.0% |
| Distributable reserves | 133 | €182,531 | €176,868 | -€5,663 | -3.1% |
| Amounts payable | 17/49 | €520,354 | €434,734 | -€85,620 | -16.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €518,422 | €432,863 | -€85,559 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €34,904 | €0 | -€34,904 | -100% |
| Trade debts | 44 | €11,920 | €6,280 | -€5,640 | -47.3% |
| Suppliers | 440/4 | €11,920 | €6,280 | -€5,640 | -47.3% |
| Taxes, remuneration and social security | 45 | €71,197 | €97,989 | +€26,792 | +37.6% |
| Taxes | 450/3 | €71,197 | €97,989 | +€26,792 | +37.6% |
| Other amounts payable | 47/48 | €400,400 | €328,593 | -€71,807 | -17.9% |
| Accrued charges and deferred income | 492/3 | €1,932 | €1,871 | -€61 | -3.1% |
| Other operating charges | 640/8 | €11,760 | €9,883 | -€1,876 | -16.0% |
| Gross operating margin | 9900 | €33,655 | €14,601 | -€19,054 | -56.6% |
| Operating profit (loss) | 9901 | €21,895 | €4,717 | -€17,178 | -78.5% |
| Financial income | 75/76B | €5,358 | €3,981 | -€1,378 | -25.7% |
| Recurring financial income | 75 | €5,358 | €3,981 | -€1,378 | -25.7% |
| Financial charges | 65/66B | €15,514 | €12,316 | -€3,198 | -20.6% |
| Recurring financial charges | 65 | €15,514 | €12,316 | -€3,198 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €11,740 | -€3,618 | -€15,358 | |
| Income taxes | 67/77 | €8,766 | €2,045 | -€6,721 | -76.7% |
| Profit (loss) for the period | 9904 | €2,974 | -€5,663 | -€8,636 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,974 | -€5,663 | -€8,636 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.