CHARLOU Consult: 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 Consult
Largest movements
- Cash +€7,961
up €7,961 (+22.1%), from €35,989 to €43,950
mainly Tax, wage and social debts (+€5,057) and Net result for the year (+€2,750)
- Deferred charges and accrued income -€806
down €806 (-26.8%), from €3,006 to €2,200
- Tangible fixed assets +€725
up €725 (+23.5%), from €3,080 to €3,804
- Tax, wage and social debts +€5,057
up €5,057 (+34.9%), from €14,475 to €19,532
- Profit (loss) carried forward +€2,750
up €2,750 (+19.1%), from €14,411 to €17,161
- Trade debts +€2,293
up €2,293 (+65.9%), from €3,478 to €5,771
- Advances received -€1,875
no longer reported in 2025 (was €1,875)
- Gross operating margin -€14,192
down €14,192 (-65.3%), from €21,747 to €7,555
- Taxes -€3,106
down €3,106 (-51.8%), from €5,998 to €2,892
- Depreciation +€649
up €649 (+309%), from €210 to €859
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 | €42,230 | €50,590 | +€8,360 | +19.8% |
| Fixed assets | 21/28 | €3,080 | €3,804 | +€725 | +23.5% |
| Tangible fixed assets | 22/27 | €3,080 | €3,804 | +€725 | +23.5% |
| Other tangible fixed assets | 26 | €3,080 | €3,804 | +€725 | +23.5% |
| Current assets | 29/58 | €39,150 | €46,785 | +€7,635 | +19.5% |
| Amounts receivable within one year | 40/41 | €155 | €635 | +€480 | +310% |
| Trade receivables | 40 | €155 | €572 | +€417 | +269% |
| Other amounts receivable | 41 | - | €64 | +€64 | |
| Cash at bank and in hand | 54/58 | €35,989 | €43,950 | +€7,961 | +22.1% |
| Deferred charges and accrued income | 490/1 | €3,006 | €2,200 | -€806 | -26.8% |
| Total equity and liabilities | 10/49 | €42,230 | €50,590 | +€8,360 | +19.8% |
| Equity | 10/15 | €18,411 | €21,161 | +€2,750 | +14.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,411 | €17,161 | +€2,750 | +19.1% |
| Amounts payable | 17/49 | €23,818 | €29,429 | +€5,610 | +23.6% |
| Amounts payable within one year | 42/48 | €23,818 | €29,429 | +€5,610 | +23.6% |
| Trade debts | 44 | €3,478 | €5,771 | +€2,293 | +65.9% |
| Suppliers | 440/4 | €3,478 | €5,771 | +€2,293 | +65.9% |
| Advances received on contracts in progress | 46 | €1,875 | - | -€1,875 | |
| Taxes, remuneration and social security | 45 | €14,475 | €19,532 | +€5,057 | +34.9% |
| Taxes | 450/3 | €14,475 | €19,532 | +€5,057 | +34.9% |
| Other amounts payable | 47/48 | €3,990 | €4,126 | +€136 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €859 | +€649 | +309% |
| Other operating charges | 640/8 | €874 | €779 | -€95 | -10.9% |
| Gross operating margin | 9900 | €21,747 | €7,555 | -€14,192 | -65.3% |
| Operating profit (loss) | 9901 | €20,662 | €5,916 | -€14,746 | -71.4% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €253 | €283 | +€29 | +11.6% |
| Recurring financial charges | 65 | €253 | €283 | +€29 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €20,409 | €5,642 | -€14,768 | -72.4% |
| Income taxes | 67/77 | €5,998 | €2,892 | -€3,106 | -51.8% |
| Profit (loss) for the period | 9904 | €14,411 | €2,750 | -€11,662 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,411 | €2,750 | -€11,662 | -80.9% |
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 28 October 2026 via checked.be.