CHARLY A.: 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 A.
Largest movements
- Cash +€19,934
up €19,934 (+46.8%), from €42,566 to €62,500
mainly Net result for the year (+€24,668) and Stocks and contracts (+€12,502)
- Stocks and contracts -€12,502
down €12,502 (-18.1%), from €69,066 to €56,564
- Receivables within one year -€7,311
down €7,311 (-55.9%), from €13,080 to €5,769
of which Trade receivables: -€7,101
- Tangible fixed assets -€6,025
down €6,025 (-34.2%), from €17,604 to €11,579
of which Furniture and vehicles: -€8,004
- Deferred charges and accrued income -€1,673
down €1,673 (-94.4%), from €1,772 to €99
- Other debts -€12,500
down €12,500 (-33.8%), from €37,000 to €24,500
- Trade debts +€7,762
up €7,762 (+153.8%), from €5,047 to €12,809
- Debts after one year -€4,095
down €4,095 (-29.7%), from €13,791 to €9,696
- Write-downs +€11,334
up €11,334 (+494.4%), from €2,293 to €13,627
- Gross operating margin -€10,031
down €10,031 (-16.2%), from €61,919 to €51,888
- Taxes -€2,643
down €2,643 (-36.2%), from €7,304 to €4,661
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 | €144,087 | €136,510 | -€7,577 | -5.3% |
| Fixed assets | 21/28 | €17,604 | €11,579 | -€6,025 | -34.2% |
| Tangible fixed assets | 22/27 | €17,604 | €11,579 | -€6,025 | -34.2% |
| Plant, machinery and equipment | 23 | €1,947 | €1,522 | -€425 | -21.8% |
| Furniture and vehicles | 24 | €15,657 | €7,653 | -€8,004 | -51.1% |
| Leasing and similar rights | 25 | - | €360 | +€360 | |
| Other tangible fixed assets | 26 | - | €2,044 | +€2,044 | |
| Current assets | 29/58 | €126,483 | €124,931 | -€1,552 | -1.2% |
| Stocks and contracts in progress | 3 | €69,066 | €56,564 | -€12,502 | -18.1% |
| Stocks | 30/36 | €69,066 | €56,564 | -€12,502 | -18.1% |
| Amounts receivable within one year | 40/41 | €13,080 | €5,769 | -€7,311 | -55.9% |
| Trade receivables | 40 | €7,101 | - | -€7,101 | |
| Other amounts receivable | 41 | €5,979 | €5,769 | -€211 | -3.5% |
| Cash at bank and in hand | 54/58 | €42,566 | €62,500 | +€19,934 | +46.8% |
| Deferred charges and accrued income | 490/1 | €1,772 | €99 | -€1,673 | -94.4% |
| Total equity and liabilities | 10/49 | €144,087 | €136,510 | -€7,577 | -5.3% |
| Equity | 10/15 | €59,162 | €59,330 | +€168 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,186 | €29,186 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26 | €26 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26 | €26 | = | 0.0% |
| Distributable reserves | 133 | €29,160 | €29,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,576 | €17,744 | +€168 | +1.0% |
| Amounts payable | 17/49 | €84,925 | €77,181 | -€7,744 | -9.1% |
| Amounts payable after more than one year | 17 | €13,791 | €9,696 | -€4,095 | -29.7% |
| Financial debts | 170/4 | €13,791 | €9,696 | -€4,095 | -29.7% |
| Amounts payable within one year | 42/48 | €71,134 | €67,484 | -€3,649 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €12,326 | €13,128 | +€802 | +6.5% |
| Financial debts | 43 | €268 | - | -€268 | |
| Credit institutions | 430/8 | €268 | - | -€268 | |
| Trade debts | 44 | €5,047 | €12,809 | +€7,762 | +153.8% |
| Suppliers | 440/4 | €5,047 | €12,809 | +€7,762 | +153.8% |
| Taxes, remuneration and social security | 45 | €16,493 | €17,048 | +€555 | +3.4% |
| Taxes | 450/3 | €16,493 | €17,048 | +€555 | +3.4% |
| Other amounts payable | 47/48 | €37,000 | €24,500 | -€12,500 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,028 | €7,500 | +€472 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,293 | €13,627 | +€11,334 | +494.4% |
| Other operating charges | 640/8 | €482 | €922 | +€439 | +91.1% |
| Gross operating margin | 9900 | €61,919 | €51,888 | -€10,031 | -16.2% |
| Operating profit (loss) | 9901 | €52,116 | €29,840 | -€22,276 | -42.7% |
| Financial income | 75/76B | €88 | €15 | -€73 | -83.0% |
| Recurring financial income | 75 | €88 | €15 | -€73 | -83.0% |
| Financial charges | 65/66B | €580 | €526 | -€54 | -9.3% |
| Recurring financial charges | 65 | €580 | €526 | -€54 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €51,624 | €29,329 | -€22,295 | -43.2% |
| Income taxes | 67/77 | €7,304 | €4,661 | -€2,643 | -36.2% |
| Profit (loss) for the period | 9904 | €44,320 | €24,668 | -€19,653 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,320 | €24,668 | -€19,653 | -44.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.