CHARLYGHISLAIN: 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.
CHARLYGHISLAIN
Largest movements
- Cash +€31,337
up €31,337 (+29.6%), from €106,038 to €137,374
mainly Other debts (+€39,597) and Net result for the year (+€28,439)
- Receivables within one year -€4,059
down €4,059 (-22.5%), from €18,074 to €14,015
of which Trade receivables: -€2,595
- Tangible fixed assets -€3,946
down €3,946 (-70.0%), from €5,640 to €1,694
of which Furniture and vehicles: -€3,056
- Other debts +€39,597
up €39,597 (+41.8%), from €94,732 to €134,329
- Profit (loss) carried forward -€14,254
down €14,254 (-100%), from €14,254 to €0
- Tax, wage and social debts -€4,741
down €4,741 (-25.4%), from €18,667 to €13,926
of which Taxes: -€4,741
- Trade debts +€2,645
up €2,645 (+3,126%), from €85 to €2,730
- Gross operating margin +€10,756
up €10,756 (+35.3%), from €30,444 to €41,200
- Taxes +€2,320
up €2,320 (+42.5%), from €5,462 to €7,782
- Depreciation -€1,140
down €1,140 (-22.4%), from €5,086 to €3,946
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 | €130,238 | €153,484 | +€23,247 | +17.8% |
| Fixed assets | 21/28 | €5,640 | €1,694 | -€3,946 | -70.0% |
| Tangible fixed assets | 22/27 | €5,640 | €1,694 | -€3,946 | -70.0% |
| Plant, machinery and equipment | 23 | €2,585 | €1,694 | -€891 | -34.5% |
| Furniture and vehicles | 24 | €3,056 | €0 | -€3,056 | -100% |
| Current assets | 29/58 | €124,597 | €151,790 | +€27,193 | +21.8% |
| Amounts receivable within one year | 40/41 | €18,074 | €14,015 | -€4,059 | -22.5% |
| Trade receivables | 40 | €10,854 | €8,258 | -€2,595 | -23.9% |
| Other amounts receivable | 41 | €7,220 | €5,757 | -€1,463 | -20.3% |
| Cash at bank and in hand | 54/58 | €106,038 | €137,374 | +€31,337 | +29.6% |
| Deferred charges and accrued income | 490/1 | €486 | €401 | -€85 | -17.4% |
| Total equity and liabilities | 10/49 | €130,238 | €153,484 | +€23,247 | +17.8% |
| Equity | 10/15 | €16,754 | €2,500 | -€14,254 | -85.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,254 | €0 | -€14,254 | -100% |
| Amounts payable | 17/49 | €113,483 | €150,984 | +€37,501 | +33.0% |
| Amounts payable within one year | 42/48 | €113,483 | €150,984 | +€37,501 | +33.0% |
| Trade debts | 44 | €85 | €2,730 | +€2,645 | +3,126% |
| Suppliers | 440/4 | €85 | €2,730 | +€2,645 | +3,126% |
| Taxes, remuneration and social security | 45 | €18,667 | €13,926 | -€4,741 | -25.4% |
| Taxes | 450/3 | €16,567 | €11,826 | -€4,741 | -28.6% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €94,732 | €134,329 | +€39,597 | +41.8% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,086 | €3,946 | -€1,140 | -22.4% |
| Other operating charges | 640/8 | €693 | €671 | -€22 | -3.2% |
| Gross operating margin | 9900 | €30,444 | €41,200 | +€10,756 | +35.3% |
| Operating profit (loss) | 9901 | €24,415 | €36,333 | +€11,918 | +48.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €115 | €113 | -€2 | -1.9% |
| Recurring financial charges | 65 | €115 | €113 | -€2 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €24,300 | €36,220 | +€11,921 | +49.1% |
| Income taxes | 67/77 | €5,462 | €7,782 | +€2,320 | +42.5% |
| Profit (loss) for the period | 9904 | €18,838 | €28,439 | +€9,601 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,838 | €28,439 | +€9,601 | +51.0% |
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 22 October 2026 via checked.be.