CHARME: 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.
CHARME
Largest movements
- Tangible fixed assets -€37,221
down €37,221 (-11.8%), from €314,187 to €276,966
of which Land and buildings: -€24,311
- Receivables within one year -€20,936
down €20,936 (-55.2%), from €37,908 to €16,972
of which Trade receivables: -€23,796
- Cash +€18,891
up €18,891 (+99.2%), from €19,041 to €37,933
mainly Depreciation (+€44,696) and Net result for the year (+€38,094)
- Stocks and contracts -€7,629
down €7,629 (-3.3%), from €232,208 to €224,579
- Intangible fixed assets -€7,475
down €7,475 (-20.0%), from €37,376 to €29,901
- Trade debts -€40,331
down €40,331 (-52.5%), from €76,893 to €36,562
- Profit (loss) carried forward +€38,094
up €38,094 (+79.0%), from -€48,250 to -€10,156
- Debts after one year -€35,450
down €35,450 (-11.8%), from €300,306 to €264,856
- Other debts -€23,060
down €23,060 (-13.6%), from €169,554 to €146,494
- Tax, wage and social debts +€22,880
up €22,880 (+57.1%), from €40,090 to €62,970
of which Taxes: +€53,577
- Staff costs +€20,989
up €20,989 (+10.6%), from €197,987 to €218,977
- Taxes +€18,331
new in 2024: €18,331
- Gross operating margin +€15,998
up €15,998 (+5.0%), from €318,255 to €334,253
- Depreciation -€8,677
down €8,677 (-16.3%), from €53,373 to €44,696
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €647,571 | €595,104 | -€52,467 | -8.1% |
| Fixed assets | 21/28 | €358,125 | €313,429 | -€44,696 | -12.5% |
| Intangible fixed assets | 21 | €37,376 | €29,901 | -€7,475 | -20.0% |
| Tangible fixed assets | 22/27 | €314,187 | €276,966 | -€37,221 | -11.8% |
| Land and buildings | 22 | €258,260 | €233,949 | -€24,311 | -9.4% |
| Plant, machinery and equipment | 23 | €51,377 | €41,041 | -€10,336 | -20.1% |
| Furniture and vehicles | 24 | €4,550 | €1,976 | -€2,574 | -56.6% |
| Financial fixed assets | 28 | €6,562 | €6,562 | = | 0.0% |
| Current assets | 29/58 | €289,446 | €281,674 | -€7,772 | -2.7% |
| Stocks and contracts in progress | 3 | €232,208 | €224,579 | -€7,629 | -3.3% |
| Stocks | 30/36 | €232,208 | €224,579 | -€7,629 | -3.3% |
| Amounts receivable within one year | 40/41 | €37,908 | €16,972 | -€20,936 | -55.2% |
| Trade receivables | 40 | €29,221 | €5,426 | -€23,796 | -81.4% |
| Other amounts receivable | 41 | €8,687 | €11,546 | +€2,860 | +32.9% |
| Cash at bank and in hand | 54/58 | €19,041 | €37,933 | +€18,891 | +99.2% |
| Deferred charges and accrued income | 490/1 | €289 | €2,191 | +€1,901 | +657.4% |
| Total equity and liabilities | 10/49 | €647,571 | €595,104 | -€52,467 | -8.1% |
| Equity | 10/15 | €10,678 | €48,772 | +€38,094 | +356.8% |
| Contributions | 10/11 | €55,777 | €55,777 | = | 0.0% |
| Reserves | 13 | €3,151 | €3,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €669 | €669 | = | 0.0% |
| Distributable reserves | 133 | €623 | €623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,250 | -€10,156 | +€38,094 | +79.0% |
| Amounts payable | 17/49 | €636,893 | €546,332 | -€90,562 | -14.2% |
| Amounts payable after more than one year | 17 | €300,306 | €264,856 | -€35,450 | -11.8% |
| Financial debts | 170/4 | €300,306 | €264,856 | -€35,450 | -11.8% |
| Amounts payable within one year | 42/48 | €336,587 | €281,476 | -€55,112 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €50,050 | €35,450 | -€14,600 | -29.2% |
| Trade debts | 44 | €76,893 | €36,562 | -€40,331 | -52.5% |
| Suppliers | 440/4 | €76,893 | €36,562 | -€40,331 | -52.5% |
| Taxes, remuneration and social security | 45 | €40,090 | €62,970 | +€22,880 | +57.1% |
| Taxes | 450/3 | €9,392 | €62,970 | +€53,577 | +570.4% |
| Remuneration and social security | 454/9 | €30,697 | - | -€30,697 | |
| Other amounts payable | 47/48 | €169,554 | €146,494 | -€23,060 | -13.6% |
| Non-recurring operating income | 76A | €1,921 | - | -€1,921 | |
| Remuneration, social security and pensions | 62 | €197,987 | €218,977 | +€20,989 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,373 | €44,696 | -€8,677 | -16.3% |
| Other operating charges | 640/8 | €5,678 | €5,930 | +€252 | +4.4% |
| Non-recurring operating charges | 66A | €996 | €1,070 | +€74 | +7.4% |
| Gross operating margin | 9900 | €318,255 | €334,253 | +€15,998 | +5.0% |
| Operating profit (loss) | 9901 | €60,220 | €63,580 | +€3,361 | +5.6% |
| Financial income | 75/76B | €205 | €198 | -€7 | -3.2% |
| Recurring financial income | 75 | €205 | €198 | -€7 | -3.2% |
| Financial charges | 65/66B | €8,715 | €7,354 | -€1,361 | -15.6% |
| Recurring financial charges | 65 | €8,715 | €7,354 | -€1,361 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €51,710 | €56,425 | +€4,715 | +9.1% |
| Income taxes | 67/77 | - | €18,331 | +€18,331 | |
| Profit (loss) for the period | 9904 | €51,710 | €38,094 | -€13,616 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,710 | €38,094 | -€13,616 | -26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.