CHARLY'S: 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'S
Largest movements
- Receivables within one year +€153,747
up €153,747 (+4212.4%), from €3,650 to €157,397
of which Other amounts receivable: +€150,590
- Intangible fixed assets -€31,300
down €31,300 (-33.3%), from €93,901 to €62,601
- Cash -€14,049
down €14,049 (-5.5%), from €255,279 to €241,230
mainly Receivables within one year (-€153,747) and Debts after one year (-€39,727)
- Deferred charges and accrued income +€6,656
up €6,656 (+222.2%), from €2,995 to €9,651
- Reserves +€81,548
up €81,548 (+46.7%), from €174,599 to €256,148
of which Distributable reserves: +€81,548
- Debts after one year -€39,727
down €39,727 (-66.1%), from €60,063 to €20,336
- Trade debts +€36,227
up €36,227 (+100.5%), from €36,034 to €72,261
- Tax, wage and social debts +€25,713
up €25,713 (+75.9%), from €33,874 to €59,587
of which Taxes: +€18,548
- Current portion of long-term debt +€16,955
up €16,955 (+21.7%), from €78,220 to €95,175
- Staff costs +€56,485
up €56,485 (+34.2%), from €165,086 to €221,571
- Gross operating margin +€16,709
up €16,709 (+4.4%), from €379,165 to €395,874
- Taxes -€12,551
down €12,551 (-28.1%), from €44,606 to €32,055
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 | €406,353 | €522,909 | +€116,555 | +28.7% |
| Fixed assets | 21/28 | €129,136 | €95,983 | -€33,153 | -25.7% |
| Intangible fixed assets | 21 | €93,901 | €62,601 | -€31,300 | -33.3% |
| Tangible fixed assets | 22/27 | €35,236 | €33,382 | -€1,853 | -5.3% |
| Plant, machinery and equipment | 23 | €7,897 | €13,453 | +€5,557 | +70.4% |
| Furniture and vehicles | 24 | €10,208 | €5,457 | -€4,751 | -46.5% |
| Other tangible fixed assets | 26 | €17,131 | €14,472 | -€2,659 | -15.5% |
| Current assets | 29/58 | €277,217 | €426,926 | +€149,709 | +54.0% |
| Stocks and contracts in progress | 3 | €15,292 | €18,647 | +€3,355 | +21.9% |
| Stocks | 30/36 | €15,292 | €18,647 | +€3,355 | +21.9% |
| Amounts receivable within one year | 40/41 | €3,650 | €157,397 | +€153,747 | +4212.4% |
| Trade receivables | 40 | €0 | €3,157 | +€3,157 | |
| Other amounts receivable | 41 | €3,650 | €154,240 | +€150,590 | +4125.9% |
| Cash at bank and in hand | 54/58 | €255,279 | €241,230 | -€14,049 | -5.5% |
| Deferred charges and accrued income | 490/1 | €2,995 | €9,651 | +€6,656 | +222.2% |
| Total equity and liabilities | 10/49 | €406,353 | €522,909 | +€116,555 | +28.7% |
| Equity | 10/15 | €193,191 | €274,740 | +€81,548 | +42.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €174,599 | €256,148 | +€81,548 | +46.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €172,740 | €254,289 | +€81,548 | +47.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €213,162 | €248,169 | +€35,007 | +16.4% |
| Amounts payable after more than one year | 17 | €60,063 | €20,336 | -€39,727 | -66.1% |
| Financial debts | 170/4 | €60,063 | €20,336 | -€39,727 | -66.1% |
| Amounts payable within one year | 42/48 | €153,099 | €227,023 | +€73,924 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €78,220 | €95,175 | +€16,955 | +21.7% |
| Trade debts | 44 | €36,034 | €72,261 | +€36,227 | +100.5% |
| Suppliers | 440/4 | €36,034 | €72,261 | +€36,227 | +100.5% |
| Taxes, remuneration and social security | 45 | €33,874 | €59,587 | +€25,713 | +75.9% |
| Taxes | 450/3 | €15,014 | €33,562 | +€18,548 | +123.5% |
| Remuneration and social security | 454/9 | €18,860 | €26,025 | +€7,165 | +38.0% |
| Other amounts payable | 47/48 | €4,971 | €0 | -€4,971 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €810 | +€810 | |
| Remuneration, social security and pensions | 62 | €165,086 | €221,571 | +€56,485 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,797 | €42,802 | +€2,005 | +4.9% |
| Other operating charges | 640/8 | €2,879 | €3,221 | +€342 | +11.9% |
| Non-recurring operating charges | 66A | - | €2,116 | +€2,116 | |
| Gross operating margin | 9900 | €379,165 | €395,874 | +€16,709 | +4.4% |
| Operating profit (loss) | 9901 | €170,403 | €126,164 | -€44,239 | -26.0% |
| Financial income | 75/76B | €888 | €1,962 | +€1,074 | +121.0% |
| Recurring financial income | 75 | €888 | €1,962 | +€1,074 | +121.0% |
| Financial charges | 65/66B | €12,289 | €14,523 | +€2,234 | +18.2% |
| Recurring financial charges | 65 | €12,289 | €14,523 | +€2,234 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €159,002 | €113,603 | -€45,399 | -28.6% |
| Income taxes | 67/77 | €44,606 | €32,055 | -€12,551 | -28.1% |
| Profit (loss) for the period | 9904 | €114,396 | €81,548 | -€32,847 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,396 | €81,548 | -€32,847 | -28.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.