CharlÿKam: 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.
CharlÿKam
Largest movements
- Tangible fixed assets +€79,688
up €79,688 (+61.5%), from €129,676 to €209,365
of which Furniture and vehicles: +€80,052
- Cash +€26,429
up €26,429 (+143%), from €18,438 to €44,866
mainly Debts after one year (+€52,416) and Depreciation (+€33,687)
- Receivables within one year -€6,280
down €6,280 (-7.3%), from €86,242 to €79,962
of which Trade receivables: -€15,188
- Debts after one year +€52,416
up €52,416 (+56.2%), from €93,217 to €145,633
- Other debts +€26,930
up €26,930 (+64.1%), from €42,001 to €68,931
- Current portion of long-term debt +€19,466
up €19,466 (+98.3%), from €19,805 to €39,271
- Tax, wage and social debts -€13,766
down €13,766 (-54.2%), from €25,391 to €11,625
of which Taxes: -€15,572
- Reserves +€10,632
up €10,632 (+18.0%), from €59,185 to €69,818
- Gross operating margin +€70,479
up €70,479 (+58.9%), from €119,570 to €190,049
- Staff costs +€58,339
up €58,339 (+88.5%), from €65,939 to €124,278
- Other operating charges -€14,860
down €14,860 (-78.6%), from €18,895 to €4,035
- Financial charges +€4,957
up €4,957 (+134%), from €3,691 to €8,648
- Depreciation +€4,100
up €4,100 (+13.9%), from €29,587 to €33,687
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 | €254,718 | €354,467 | +€99,749 | +39.2% |
| Fixed assets | 21/28 | €129,676 | €209,365 | +€79,688 | +61.5% |
| Tangible fixed assets | 22/27 | €129,676 | €209,365 | +€79,688 | +61.5% |
| Plant, machinery and equipment | 23 | €363 | €0 | -€363 | -100% |
| Furniture and vehicles | 24 | €129,313 | €209,365 | +€80,052 | +61.9% |
| Current assets | 29/58 | €125,042 | €145,103 | +€20,061 | +16.0% |
| Amounts receivable after more than one year | 29 | €19,000 | €19,000 | = | 0.0% |
| Other amounts receivable | 291 | €19,000 | €19,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,242 | €79,962 | -€6,280 | -7.3% |
| Trade receivables | 40 | €85,723 | €70,535 | -€15,188 | -17.7% |
| Other amounts receivable | 41 | €519 | €9,427 | +€8,908 | +1,716% |
| Cash at bank and in hand | 54/58 | €18,438 | €44,866 | +€26,429 | +143% |
| Deferred charges and accrued income | 490/1 | €1,362 | €1,274 | -€88 | -6.4% |
| Total equity and liabilities | 10/49 | €254,718 | €354,467 | +€99,749 | +39.2% |
| Equity | 10/15 | €62,185 | €72,818 | +€10,632 | +17.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €59,185 | €69,818 | +€10,632 | +18.0% |
| Distributable reserves | 133 | €59,185 | €69,818 | +€10,632 | +18.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €192,532 | €281,650 | +€89,117 | +46.3% |
| Amounts payable after more than one year | 17 | €93,217 | €145,633 | +€52,416 | +56.2% |
| Financial debts | 170/4 | €93,217 | €145,633 | +€52,416 | +56.2% |
| Amounts payable within one year | 42/48 | €99,315 | €132,390 | +€33,075 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €19,805 | €39,271 | +€19,466 | +98.3% |
| Trade debts | 44 | €12,118 | €12,563 | +€444 | +3.7% |
| Suppliers | 440/4 | €12,118 | €12,563 | +€444 | +3.7% |
| Taxes, remuneration and social security | 45 | €25,391 | €11,625 | -€13,766 | -54.2% |
| Taxes | 450/3 | €21,694 | €6,122 | -€15,572 | -71.8% |
| Remuneration and social security | 454/9 | €3,698 | €5,504 | +€1,806 | +48.9% |
| Other amounts payable | 47/48 | €42,001 | €68,931 | +€26,930 | +64.1% |
| Accrued charges and deferred income | 492/3 | €0 | €3,627 | +€3,627 | |
| Remuneration, social security and pensions | 62 | €65,939 | €124,278 | +€58,339 | +88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,587 | €33,687 | +€4,100 | +13.9% |
| Other operating charges | 640/8 | €18,895 | €4,035 | -€14,860 | -78.6% |
| Gross operating margin | 9900 | €119,570 | €190,049 | +€70,479 | +58.9% |
| Operating profit (loss) | 9901 | €5,149 | €28,049 | +€22,900 | +445% |
| Financial income | 75/76B | €30 | €69 | +€39 | +127% |
| Recurring financial income | 75 | €30 | €69 | +€39 | +127% |
| Financial charges | 65/66B | €3,691 | €8,648 | +€4,957 | +134% |
| Recurring financial charges | 65 | €3,691 | €8,648 | +€4,957 | +134% |
| Profit (loss) for the period before taxes | 9903 | €1,488 | €19,470 | +€17,981 | +1,208% |
| Income taxes | 67/77 | €993 | €4,171 | +€3,178 | +320% |
| Profit (loss) for the period | 9904 | €495 | €15,298 | +€14,804 | +2,993% |
| Profit (loss) for the period to be appropriated | 9905 | €495 | €15,298 | +€14,804 | +2,993% |
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 25 October 2026 via checked.be.