Charme Avelgem: 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.
Charme Avelgem
Largest movements
- Stocks and contracts -€2,341
down €2,341 (-1.8%), from €127,079 to €124,738
- Reserves +€8,505
up €8,505 (+5.3%), from €161,302 to €169,807
of which Distributable reserves: +€8,505
- Trade debts -€6,574
down €6,574 (-65.7%), from €10,005 to €3,431
- Gross operating margin -€12,594
down €12,594 (-42.2%), from €29,824 to €17,230
- Taxes -€4,171
down €4,171 (-51.6%), from €8,079 to €3,908
- Depreciation +€773
up €773 (+59.0%), from €1,311 to €2,084
- Financial income -€391
down €391 (-8.4%), from €4,635 to €4,244
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 | €216,059 | €217,559 | +€1,500 | +0.7% |
| Fixed assets | 21/28 | €7,112 | €8,355 | +€1,243 | +17.5% |
| Tangible fixed assets | 22/27 | €7,112 | €8,355 | +€1,243 | +17.5% |
| Plant, machinery and equipment | 23 | €2,487 | €3,870 | +€1,383 | +55.6% |
| Furniture and vehicles | 24 | €4,625 | €4,485 | -€140 | -3.0% |
| Current assets | 29/58 | €208,947 | €209,204 | +€257 | +0.1% |
| Stocks and contracts in progress | 3 | €127,079 | €124,738 | -€2,341 | -1.8% |
| Stocks | 30/36 | €127,079 | €124,738 | -€2,341 | -1.8% |
| Amounts receivable within one year | 40/41 | €43,026 | €44,675 | +€1,649 | +3.8% |
| Trade receivables | 40 | - | €840 | +€840 | |
| Other amounts receivable | 41 | €43,026 | €43,835 | +€810 | +1.9% |
| Cash at bank and in hand | 54/58 | €38,422 | €39,791 | +€1,369 | +3.6% |
| Deferred charges and accrued income | 490/1 | €421 | - | -€421 | |
| Total equity and liabilities | 10/49 | €216,059 | €217,559 | +€1,500 | +0.7% |
| Equity | 10/15 | €191,302 | €199,807 | +€8,505 | +4.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €161,302 | €169,807 | +€8,505 | +5.3% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €158,302 | €166,807 | +€8,505 | +5.4% |
| Amounts payable | 17/49 | €24,757 | €17,752 | -€7,005 | -28.3% |
| Amounts payable within one year | 42/48 | €23,626 | €16,667 | -€6,959 | -29.5% |
| Trade debts | 44 | €10,005 | €3,431 | -€6,574 | -65.7% |
| Suppliers | 440/4 | €10,005 | €3,431 | -€6,574 | -65.7% |
| Taxes, remuneration and social security | 45 | €13,621 | €13,235 | -€385 | -2.8% |
| Taxes | 450/3 | €13,182 | €13,051 | -€131 | -1.0% |
| Remuneration and social security | 454/9 | €439 | €184 | -€254 | -58.0% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €1,131 | €1,086 | -€46 | -4.0% |
| Remuneration, social security and pensions | 62 | €6,513 | €6,499 | -€14 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,311 | €2,084 | +€773 | +59.0% |
| Other operating charges | 640/8 | €371 | €378 | +€7 | +1.9% |
| Gross operating margin | 9900 | €29,824 | €17,230 | -€12,594 | -42.2% |
| Operating profit (loss) | 9901 | €21,629 | €8,269 | -€13,360 | -61.8% |
| Financial income | 75/76B | €4,635 | €4,244 | -€391 | -8.4% |
| Recurring financial income | 75 | €4,635 | €4,244 | -€391 | -8.4% |
| Financial charges | 65/66B | €120 | €100 | -€20 | -16.8% |
| Recurring financial charges | 65 | €120 | €100 | -€20 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €26,144 | €12,413 | -€13,731 | -52.5% |
| Income taxes | 67/77 | €8,079 | €3,908 | -€4,171 | -51.6% |
| Profit (loss) for the period | 9904 | €18,065 | €8,505 | -€9,560 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,065 | €8,505 | -€9,560 | -52.9% |
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.