CHARMETTE: 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.
What changed
CHARMETTE
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€138,577
2024 · -€185,083+€46,506
Equity
-€1.0m
2024 · -€887,351-€138,577
Cash
-
2024 · €584-€584
Balance sheet total
€3.1m
2024 · €3.3m-€226,381
Largest movements
Assets
- Receivables within one year -€200,204
down €200,204 (-40.1%), from €498,999 to €298,795
of which Other amounts receivable: -€186,369
Equity and liabilities
- Other debts -€153,866
down €153,866 (-8.8%), from €1.8m to €1.6m
- Profit (loss) carried forward -€138,577
down €138,577 (-14.5%), from -€955,521 to -€1.1m
- Short-term financial debts +€51,996
up €51,996 (+3.0%), from €1.8m to €1.8m
Income statement
- Financial charges -€30,829
down €30,829 (-25.2%), from €122,299 to €91,470
- Other operating charges -€13,807
down €13,807 (-68.6%), from €20,130 to €6,323
- Gross operating margin +€2,638
up €2,638 (+30.7%), from -€8,595 to -€5,958
- Financial income -€2,455
down €2,455 (-42.9%), from €5,719 to €3,264
- Depreciation -€1,648
down €1,648 (-4.1%), from €39,740 to €38,091
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.
Result 2024
-€185,083
Gross operating margin
+€2,638
Depreciation
+€1,648
Other operating charges
+€13,807
Financial income
-€2,455
Financial charges
+€30,829
Taxes
+€39
Result 2025
-€138,577
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.
From operations
-€39,589
Investment
-€12,990
Financing
+€51,996
Cash 2024
€584
From operations (derived)
-€39,589
Net result for the year
-€138,577
Depreciation
+€38,091
Stocks and contracts
+€1,164
Receivables within one year
+€200,204
Deferred charges and accrued income
-€671
Trade debts
+€13,760
Tax, wage and social debts
-€357
Advances received
-€1,610
Other debts
-€153,866
Accrued charges and deferred income
+€2,273
Investment (derived)
-€12,990
Investment in fixed assets (net)
-€13,041
Current investments
+€50
Financing
+€51,996
Short-term financial debts
+€51,996
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,277,042 | €3,050,661 | -€226,381 | -6.9% |
| Fixed assets | 21/28 | €2,700,954 | €2,675,904 | -€25,051 | -0.9% |
| Tangible fixed assets | 22/27 | €312,384 | €287,334 | -€25,051 | -8.0% |
| Land and buildings | 22 | €302,087 | €280,869 | -€21,217 | -7.0% |
| Plant, machinery and equipment | 23 | €10,298 | €6,464 | -€3,834 | -37.2% |
| Financial fixed assets | 28 | €2,388,570 | €2,388,570 | = | 0.0% |
| Current assets | 29/58 | €576,088 | €374,757 | -€201,331 | -34.9% |
| Stocks and contracts in progress | 3 | €76,455 | €75,291 | -€1,164 | -1.5% |
| Stocks | 30/36 | €76,455 | €75,291 | -€1,164 | -1.5% |
| Amounts receivable within one year | 40/41 | €498,999 | €298,795 | -€200,204 | -40.1% |
| Trade receivables | 40 | €25,316 | €11,480 | -€13,836 | -54.7% |
| Other amounts receivable | 41 | €473,683 | €287,314 | -€186,369 | -39.3% |
| Current investments | 50/53 | €50 | - | -€50 | |
| Cash at bank and in hand | 54/58 | €584 | - | -€584 | |
| Deferred charges and accrued income | 490/1 | - | €671 | +€671 | |
| Total equity and liabilities | 10/49 | €3,277,042 | €3,050,661 | -€226,381 | -6.9% |
| Equity | 10/15 | -€887,351 | -€1,025,928 | -€138,577 | -15.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€955,521 | -€1,094,098 | -€138,577 | -14.5% |
| Amounts payable | 17/49 | €4,164,393 | €4,076,589 | -€87,804 | -2.1% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Financial debts | 170/4 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,563,158 | €3,473,081 | -€90,077 | -2.5% |
| Financial debts | 43 | €1,757,673 | €1,809,669 | +€51,996 | +3.0% |
| Credit institutions | 430/8 | €1,757,673 | €1,809,669 | +€51,996 | +3.0% |
| Trade debts | 44 | €38,818 | €52,578 | +€13,760 | +35.4% |
| Suppliers | 440/4 | €38,818 | €52,578 | +€13,760 | +35.4% |
| Advances received on contracts in progress | 46 | €1,610 | - | -€1,610 | |
| Taxes, remuneration and social security | 45 | €7,937 | €7,579 | -€357 | -4.5% |
| Taxes | 450/3 | €7,937 | €7,579 | -€357 | -4.5% |
| Other amounts payable | 47/48 | €1,757,121 | €1,603,255 | -€153,866 | -8.8% |
| Accrued charges and deferred income | 492/3 | €1,235 | €3,508 | +€2,273 | +184.0% |
| Non-recurring operating income | 76A | €1,267 | - | -€1,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,740 | €38,091 | -€1,648 | -4.1% |
| Other operating charges | 640/8 | €20,130 | €6,323 | -€13,807 | -68.6% |
| Gross operating margin | 9900 | -€8,595 | -€5,958 | +€2,638 | +30.7% |
| Operating profit (loss) | 9901 | -€68,465 | -€50,372 | +€18,093 | +26.4% |
| Financial income | 75/76B | €5,719 | €3,264 | -€2,455 | -42.9% |
| Recurring financial income | 75 | €5,719 | €3,264 | -€2,455 | -42.9% |
| Financial charges | 65/66B | €122,299 | €91,470 | -€30,829 | -25.2% |
| Recurring financial charges | 65 | €122,299 | €91,470 | -€30,829 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€185,045 | -€138,577 | +€46,467 | +25.1% |
| Income taxes | 67/77 | €39 | €0 | -€39 | -100.0% |
| Profit (loss) for the period | 9904 | -€185,083 | -€138,577 | +€46,506 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€185,083 | -€138,577 | +€46,506 | +25.1% |
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 8 October 2026 via checked.be.