CHARLY: what changed
Two fiscal 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.
CHARLY
Largest movements
- Receivables within one year +€25,401
up €25,401 (+80.2%), from €31,682 to €57,083
of which Other amounts receivable: +€20,117
- Stocks and contracts -€17,250
down €17,250 (-16.8%), from €102,710 to €85,460
- Cash +€6,345
up €6,345 (+28.7%), from €22,077 to €28,422
mainly Other debts (+€44,338) and Stocks and contracts (+€17,250)
- Tangible fixed assets +€4,069
up €4,069 (+99.0%), from €4,112 to €8,181
of which Furniture and vehicles: +€3,537
- Other debts +€44,338
up €44,338 (+187.8%), from €23,611 to €67,949
- Trade debts -€17,634
down €17,634 (-92.1%), from €19,139 to €1,505
- Reserves -€7,000
down €7,000 (-6.5%), from €107,800 to €100,800
- Gross operating margin -€39,624
down €39,624, from €36,285 to -€3,339
- Taxes -€8,647
down €8,647 (-100.0%), from €8,647 to €0
- Depreciation +€923
up €923 (+129.3%), from €714 to €1,636
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 | €160,581 | €180,918 | +€20,336 | +12.7% |
| Fixed assets | 21/28 | €4,112 | €8,181 | +€4,069 | +99.0% |
| Tangible fixed assets | 22/27 | €4,112 | €8,181 | +€4,069 | +99.0% |
| Plant, machinery and equipment | 23 | €4,112 | €4,644 | +€532 | +12.9% |
| Furniture and vehicles | 24 | €0 | €3,537 | +€3,537 | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €156,470 | €172,737 | +€16,267 | +10.4% |
| Stocks and contracts in progress | 3 | €102,710 | €85,460 | -€17,250 | -16.8% |
| Stocks | 30/36 | €102,710 | €85,460 | -€17,250 | -16.8% |
| Amounts receivable within one year | 40/41 | €31,682 | €57,083 | +€25,401 | +80.2% |
| Trade receivables | 40 | €21,648 | €26,931 | +€5,284 | +24.4% |
| Other amounts receivable | 41 | €10,035 | €30,152 | +€20,117 | +200.5% |
| Cash at bank and in hand | 54/58 | €22,077 | €28,422 | +€6,345 | +28.7% |
| Deferred charges and accrued income | 490/1 | - | €1,772 | +€1,772 | |
| Total equity and liabilities | 10/49 | €160,581 | €180,918 | +€20,336 | +12.7% |
| Equity | 10/15 | €117,831 | €111,463 | -€6,368 | -5.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €107,800 | €100,800 | -€7,000 | -6.5% |
| Distributable reserves | 133 | €107,800 | €100,800 | -€7,000 | -6.5% |
| Profit (loss) carried forward | 14 | €31 | €663 | +€632 | +2008.3% |
| Amounts payable | 17/49 | €42,750 | €69,455 | +€26,705 | +62.5% |
| Amounts payable within one year | 42/48 | €42,750 | €69,455 | +€26,705 | +62.5% |
| Trade debts | 44 | €19,139 | €1,505 | -€17,634 | -92.1% |
| Suppliers | 440/4 | €19,139 | €1,505 | -€17,634 | -92.1% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €23,611 | €67,949 | +€44,338 | +187.8% |
| Remuneration, social security and pensions | 62 | €499 | €804 | +€305 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €714 | €1,636 | +€923 | +129.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €36,285 | -€3,339 | -€39,624 | |
| Operating profit (loss) | 9901 | €34,685 | -€6,179 | -€40,864 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -73.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -73.8% |
| Financial charges | 65/66B | €247 | €190 | -€58 | -23.3% |
| Recurring financial charges | 65 | €247 | €190 | -€58 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €34,438 | -€6,368 | -€40,807 | |
| Income taxes | 67/77 | €8,647 | €0 | -€8,647 | -100.0% |
| Profit (loss) for the period | 9904 | €25,792 | -€6,368 | -€32,160 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,792 | -€6,368 | -€32,160 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.