CHARME D’OCCIDENT: 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 D’OCCIDENT
Largest movements
- Receivables within one year -€90,144
down €90,144 (-100.0%), from €90,167 to €23
- Stocks and contracts +€79,800
up €79,800, from €0 to €79,800
- Financial fixed assets +€75,000
new in 2024: €75,000
- Tangible fixed assets +€42,256
up €42,256 (+441%), from €9,582 to €51,838
of which Furniture and vehicles: +€23,056
- Cash -€34,458
down €34,458 (-74.8%), from €46,044 to €11,586
mainly Investment in fixed assets (net) (-€155,600) and Stocks and contracts (-€79,800)
- Profit (loss) carried forward +€110,129
up €110,129, from -€15,285 to €94,844
- Trade debts -€61,355
down €61,355 (-40.6%), from €151,178 to €89,823
- Tax, wage and social debts +€38,680
up €38,680 (+561%), from €6,900 to €45,580
of which Taxes: +€32,796
- Gross operating margin +€263,030
up €263,030, from -€14,298 to €248,732
- Staff costs +€97,660
up €97,660 (+882%), from €11,071 to €108,731
- Depreciation +€20,150
up €20,150 (+631%), from €3,194 to €23,344
- Financial income -€4,350
no longer reported in 2024 (was €4,350)
- Other operating charges +€2,528
up €2,528 (+983%), from €257 to €2,785
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.
Derived cash bridge
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 | €145,793 | €233,248 | +€87,454 | +60.0% |
| Fixed assets | 21/28 | €9,582 | €141,838 | +€132,256 | +1,380% |
| Intangible fixed assets | 21 | - | €15,000 | +€15,000 | |
| Tangible fixed assets | 22/27 | €9,582 | €51,838 | +€42,256 | +441% |
| Plant, machinery and equipment | 23 | - | €19,200 | +€19,200 | |
| Furniture and vehicles | 24 | €9,582 | €32,638 | +€23,056 | +241% |
| Financial fixed assets | 28 | - | €75,000 | +€75,000 | |
| Current assets | 29/58 | €136,211 | €91,410 | -€44,801 | -32.9% |
| Stocks and contracts in progress | 3 | €0 | €79,800 | +€79,800 | |
| Stocks | 30/36 | €0 | €79,800 | +€79,800 | |
| Amounts receivable within one year | 40/41 | €90,167 | €23 | -€90,144 | -100.0% |
| Other amounts receivable | 41 | €90,167 | €23 | -€90,144 | -100.0% |
| Cash at bank and in hand | 54/58 | €46,044 | €11,586 | -€34,458 | -74.8% |
| Total equity and liabilities | 10/49 | €145,793 | €233,248 | +€87,454 | +60.0% |
| Equity | 10/15 | -€12,285 | €97,844 | +€110,129 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,285 | €94,844 | +€110,129 | |
| Amounts payable | 17/49 | €158,078 | €135,403 | -€22,675 | -14.3% |
| Amounts payable within one year | 42/48 | €158,078 | €135,403 | -€22,675 | -14.3% |
| Trade debts | 44 | €151,178 | €89,823 | -€61,355 | -40.6% |
| Suppliers | 440/4 | €151,178 | €89,823 | -€61,355 | -40.6% |
| Taxes, remuneration and social security | 45 | €6,900 | €45,580 | +€38,680 | +561% |
| Taxes | 450/3 | €4,901 | €37,697 | +€32,796 | +669% |
| Remuneration and social security | 454/9 | €1,999 | €7,883 | +€5,884 | +294% |
| Remuneration, social security and pensions | 62 | €11,071 | €108,731 | +€97,660 | +882% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,194 | €23,344 | +€20,150 | +631% |
| Other operating charges | 640/8 | €257 | €2,785 | +€2,528 | +983% |
| Gross operating margin | 9900 | -€14,298 | €248,732 | +€263,030 | |
| Operating profit (loss) | 9901 | -€28,820 | €113,872 | +€142,692 | |
| Financial income | 75/76B | €4,350 | - | -€4,350 | |
| Recurring financial income | 75 | €4,350 | - | -€4,350 | |
| Financial charges | 65/66B | €1,882 | €3,743 | +€1,861 | +98.9% |
| Recurring financial charges | 65 | €1,882 | €3,743 | +€1,861 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,352 | €110,129 | +€136,481 | |
| Profit (loss) for the period | 9904 | -€26,352 | €110,129 | +€136,481 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,352 | €110,129 | +€136,481 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.