Charlunettes: 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.
Charlunettes
Largest movements
- Tangible fixed assets +€558,120
up €558,120 (+791.6%), from €70,503 to €628,623
of which Land and buildings: +€591,186
- Cash -€94,859
down €94,859 (-46.3%), from €204,843 to €109,984
mainly Investment in fixed assets (net) (-€599,250) and Contributions, distributions and other (-€271,934)
- Debts after one year +€328,847
new in 2025: €328,847
of which Financial debts: +€228,847
- Other debts +€225,798
up €225,798 (+74124.6%), from €305 to €226,103
- Reserves -€131,202
down €131,202 (-46.2%), from €283,794 to €152,591
- Tax, wage and social debts +€43,143
up €43,143 (+191.6%), from €22,516 to €65,659
of which Taxes: +€42,590
- Current portion of long-term debt +€21,153
new in 2025: €21,153
- Gross operating margin +€33,731
up €33,731 (+14.5%), from €232,478 to €266,209
- Depreciation +€19,269
up €19,269 (+79.9%), from €24,111 to €43,380
- Staff costs +€3,663
up €3,663 (+9.7%), from €37,879 to €41,542
- Financial charges +€2,968
up €2,968 (+218.3%), from €1,360 to €4,328
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 | €374,943 | €840,138 | +€465,194 | +124.1% |
| Fixed assets | 21/28 | €72,753 | €628,623 | +€555,870 | +764.1% |
| Tangible fixed assets | 22/27 | €70,503 | €628,623 | +€558,120 | +791.6% |
| Land and buildings | 22 | - | €591,186 | +€591,186 | |
| Plant, machinery and equipment | 23 | €39,856 | €30,879 | -€8,977 | -22.5% |
| Furniture and vehicles | 24 | €15,104 | €6,557 | -€8,547 | -56.6% |
| Other tangible fixed assets | 26 | €15,543 | €0 | -€15,543 | -100.0% |
| Financial fixed assets | 28 | €2,250 | €0 | -€2,250 | -100.0% |
| Current assets | 29/58 | €302,191 | €211,515 | -€90,676 | -30.0% |
| Stocks and contracts in progress | 3 | €80,992 | €83,317 | +€2,326 | +2.9% |
| Stocks | 30/36 | €80,992 | €83,317 | +€2,326 | +2.9% |
| Amounts receivable within one year | 40/41 | €12,243 | €15,679 | +€3,436 | +28.1% |
| Trade receivables | 40 | €2,639 | €1,160 | -€1,479 | -56.0% |
| Other amounts receivable | 41 | €9,604 | €14,519 | +€4,915 | +51.2% |
| Current investments | 50/53 | - | €1,458 | +€1,458 | |
| Cash at bank and in hand | 54/58 | €204,843 | €109,984 | -€94,859 | -46.3% |
| Deferred charges and accrued income | 490/1 | €4,113 | €1,077 | -€3,036 | -73.8% |
| Total equity and liabilities | 10/49 | €374,943 | €840,138 | +€465,194 | +124.1% |
| Equity | 10/15 | €302,394 | €171,191 | -€131,202 | -43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €283,794 | €152,591 | -€131,202 | -46.2% |
| Distributable reserves | 133 | €283,794 | €152,591 | -€131,202 | -46.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,550 | €668,946 | +€596,397 | +822.1% |
| Amounts payable after more than one year | 17 | - | €328,847 | +€328,847 | |
| Financial debts | 170/4 | - | €228,847 | +€228,847 | |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €72,550 | €339,775 | +€267,226 | +368.3% |
| Current portion of amounts payable after more than one year | 42 | - | €21,153 | +€21,153 | |
| Financial debts | 43 | €395 | €258 | -€137 | -34.6% |
| Credit institutions | 430/8 | €395 | €258 | -€137 | -34.6% |
| Trade debts | 44 | €45,063 | €26,602 | -€18,461 | -41.0% |
| Suppliers | 440/4 | €45,063 | €26,602 | -€18,461 | -41.0% |
| Advances received on contracts in progress | 46 | €4,271 | €0 | -€4,271 | -100.0% |
| Taxes, remuneration and social security | 45 | €22,516 | €65,659 | +€43,143 | +191.6% |
| Taxes | 450/3 | €17,139 | €59,729 | +€42,590 | +248.5% |
| Remuneration and social security | 454/9 | €5,377 | €5,930 | +€553 | +10.3% |
| Other amounts payable | 47/48 | €305 | €226,103 | +€225,798 | +74124.6% |
| Accrued charges and deferred income | 492/3 | - | €324 | +€324 | |
| Remuneration, social security and pensions | 62 | €37,879 | €41,542 | +€3,663 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,111 | €43,380 | +€19,269 | +79.9% |
| Other operating charges | 640/8 | €739 | €796 | +€57 | +7.7% |
| Gross operating margin | 9900 | €232,478 | €266,209 | +€33,731 | +14.5% |
| Operating profit (loss) | 9901 | €169,748 | €180,492 | +€10,743 | +6.3% |
| Financial income | 75/76B | €5,914 | €6,747 | +€833 | +14.1% |
| Recurring financial income | 75 | €5,914 | €6,747 | +€833 | +14.1% |
| Financial charges | 65/66B | €1,360 | €4,328 | +€2,968 | +218.3% |
| Recurring financial charges | 65 | €1,360 | €4,328 | +€2,968 | +218.3% |
| Profit (loss) for the period before taxes | 9903 | €174,303 | €182,911 | +€8,608 | +4.9% |
| Income taxes | 67/77 | €39,571 | €42,179 | +€2,608 | +6.6% |
| Profit (loss) for the period | 9904 | €134,732 | €140,731 | +€6,000 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134,732 | €140,731 | +€6,000 | +4.5% |
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 11 October 2026 via checked.be.