CHARME IMMO: 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 IMMO
Largest movements
- Cash +€12,762
up €12,762 (+720.2%), from €1,772 to €14,534
mainly Depreciation (+€14,454) and Net result for the year (+€10,650)
- Tangible fixed assets -€6,548
down €6,548 (-12.8%), from €51,290 to €44,742
of which Furniture and vehicles: -€3,425
- Receivables within one year -€3,172
down €3,172 (-3.6%), from €88,797 to €85,625
of which Other amounts receivable: -€9,242
- Reserves +€10,600
up €10,600 (+13.0%), from €81,350 to €91,950
- Tax, wage and social debts -€3,620
down €3,620 (-17.1%), from €21,108 to €17,488
- Debts after one year -€3,318
down €3,318 (-79.9%), from €4,154 to €836
- Trade debts +€2,882
up €2,882 (+582.2%), from €495 to €3,377
- Other debts -€1,558
down €1,558 (-31.2%), from €5,000 to €3,442
- Gross operating margin -€8,808
down €8,808 (-21.7%), from €40,670 to €31,862
- Taxes -€3,409
down €3,409 (-32.9%), from €10,366 to €6,957
- Depreciation +€1,269
up €1,269 (+9.6%), from €13,185 to €14,454
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.
Cash bridge derived
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 | €144,288 | €148,436 | +€4,148 | +2.9% |
| Fixed assets | 21/28 | €51,290 | €44,742 | -€6,548 | -12.8% |
| Tangible fixed assets | 22/27 | €51,290 | €44,742 | -€6,548 | -12.8% |
| Plant, machinery and equipment | 23 | €22,726 | €19,603 | -€3,123 | -13.7% |
| Furniture and vehicles | 24 | €28,564 | €25,139 | -€3,425 | -12.0% |
| Current assets | 29/58 | €92,998 | €103,694 | +€10,696 | +11.5% |
| Amounts receivable within one year | 40/41 | €88,797 | €85,625 | -€3,172 | -3.6% |
| Trade receivables | 40 | €555 | €6,625 | +€6,070 | +1093.7% |
| Other amounts receivable | 41 | €88,242 | €79,000 | -€9,242 | -10.5% |
| Cash at bank and in hand | 54/58 | €1,772 | €14,534 | +€12,762 | +720.2% |
| Deferred charges and accrued income | 490/1 | €2,429 | €3,535 | +€1,106 | +45.5% |
| Total equity and liabilities | 10/49 | €144,288 | €148,436 | +€4,148 | +2.9% |
| Equity | 10/15 | €110,175 | €119,975 | +€9,800 | +8.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €81,350 | €91,950 | +€10,600 | +13.0% |
| Distributable reserves | 133 | €81,350 | €91,950 | +€10,600 | +13.0% |
| Profit (loss) carried forward | 14 | €10,233 | €9,433 | -€800 | -7.8% |
| Amounts payable | 17/49 | €34,113 | €28,461 | -€5,652 | -16.6% |
| Amounts payable after more than one year | 17 | €4,154 | €836 | -€3,318 | -79.9% |
| Financial debts | 170/4 | €4,154 | €836 | -€3,318 | -79.9% |
| Amounts payable within one year | 42/48 | €29,882 | €27,625 | -€2,257 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €3,279 | €3,318 | +€39 | +1.2% |
| Trade debts | 44 | €495 | €3,377 | +€2,882 | +582.2% |
| Suppliers | 440/4 | €495 | €3,377 | +€2,882 | +582.2% |
| Taxes, remuneration and social security | 45 | €21,108 | €17,488 | -€3,620 | -17.1% |
| Taxes | 450/3 | €21,108 | €17,488 | -€3,620 | -17.1% |
| Other amounts payable | 47/48 | €5,000 | €3,442 | -€1,558 | -31.2% |
| Accrued charges and deferred income | 492/3 | €77 | - | -€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,185 | €14,454 | +€1,269 | +9.6% |
| Other operating charges | 640/8 | €870 | €1,218 | +€348 | +40.0% |
| Gross operating margin | 9900 | €40,670 | €31,862 | -€8,808 | -21.7% |
| Operating profit (loss) | 9901 | €26,615 | €16,190 | -€10,425 | -39.2% |
| Financial income | 75/76B | €1,730 | €1,580 | -€150 | -8.7% |
| Recurring financial income | 75 | €1,730 | €1,580 | -€150 | -8.7% |
| Financial charges | 65/66B | €174 | €163 | -€11 | -6.3% |
| Recurring financial charges | 65 | €174 | €163 | -€11 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €28,171 | €17,607 | -€10,564 | -37.5% |
| Income taxes | 67/77 | €10,366 | €6,957 | -€3,409 | -32.9% |
| Profit (loss) for the period | 9904 | €17,805 | €10,650 | -€7,155 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,805 | €10,650 | -€7,155 | -40.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.