CHARMILIE: 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.
CHARMILIE
Largest movements
- Cash +€9,078
up €9,078 (+3.6%), from €252,359 to €261,437
mainly Net result for the year (+€75,076) and Receivables within one year (+€7,588)
- Receivables within one year -€7,588
down €7,588 (-15.1%), from €50,253 to €42,665
of which Trade receivables: -€10,588
- Deferred charges and accrued income +€7,199
up €7,199 (+232.2%), from €3,100 to €10,299
- Tangible fixed assets -€6,521
down €6,521 (-14.9%), from €43,729 to €37,208
of which Furniture and vehicles: -€3,872
- Reserves +€7,643
up €7,643 (+2.2%), from €353,399 to €361,042
of which Distributable reserves: +€7,643
- Tax, wage and social debts -€5,863
down €5,863 (-21.1%), from €27,756 to €21,892
of which Taxes: -€5,863
- Gross operating margin +€29,159
up €29,159 (+35.1%), from €83,079 to €112,239
- Taxes +€8,238
up €8,238 (+38.3%), from €21,507 to €29,745
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 | €399,440 | €401,609 | +€2,168 | +0.5% |
| Fixed assets | 21/28 | €43,729 | €37,208 | -€6,521 | -14.9% |
| Tangible fixed assets | 22/27 | €43,729 | €37,208 | -€6,521 | -14.9% |
| Land and buildings | 22 | €15,527 | €14,827 | -€701 | -4.5% |
| Plant, machinery and equipment | 23 | €9,089 | €7,140 | -€1,948 | -21.4% |
| Furniture and vehicles | 24 | €19,113 | €15,241 | -€3,872 | -20.3% |
| Current assets | 29/58 | €355,711 | €364,400 | +€8,689 | +2.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €50,253 | €42,665 | -€7,588 | -15.1% |
| Trade receivables | 40 | €28,738 | €18,150 | -€10,588 | -36.8% |
| Other amounts receivable | 41 | €21,515 | €24,515 | +€3,000 | +13.9% |
| Cash at bank and in hand | 54/58 | €252,359 | €261,437 | +€9,078 | +3.6% |
| Deferred charges and accrued income | 490/1 | €3,100 | €10,299 | +€7,199 | +232.2% |
| Total equity and liabilities | 10/49 | €399,440 | €401,609 | +€2,168 | +0.5% |
| Equity | 10/15 | €359,599 | €367,242 | +€7,643 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €353,399 | €361,042 | +€7,643 | +2.2% |
| Tax-exempt reserves | 132 | €538 | €538 | = | 0.0% |
| Distributable reserves | 133 | €352,861 | €360,504 | +€7,643 | +2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,841 | €34,367 | -€5,475 | -13.7% |
| Amounts payable within one year | 42/48 | €39,121 | €34,367 | -€4,755 | -12.2% |
| Trade debts | 44 | €8,820 | €7,482 | -€1,338 | -15.2% |
| Suppliers | 440/4 | €8,820 | €7,482 | -€1,338 | -15.2% |
| Taxes, remuneration and social security | 45 | €27,756 | €21,892 | -€5,863 | -21.1% |
| Taxes | 450/3 | €25,136 | €19,272 | -€5,863 | -23.3% |
| Remuneration and social security | 454/9 | €2,620 | €2,620 | = | 0.0% |
| Other amounts payable | 47/48 | €2,546 | €4,993 | +€2,447 | +96.1% |
| Accrued charges and deferred income | 492/3 | €720 | €0 | -€720 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,198 | €7,338 | +€140 | +1.9% |
| Other operating charges | 640/8 | €725 | €536 | -€188 | -26.0% |
| Gross operating margin | 9900 | €83,079 | €112,239 | +€29,159 | +35.1% |
| Operating profit (loss) | 9901 | €75,156 | €104,364 | +€29,208 | +38.9% |
| Financial income | 75/76B | €3,000 | €3,100 | +€100 | +3.3% |
| Recurring financial income | 75 | €3,000 | €3,100 | +€100 | +3.3% |
| Financial charges | 65/66B | €1,947 | €2,643 | +€697 | +35.8% |
| Recurring financial charges | 65 | €1,947 | €2,643 | +€697 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €76,210 | €104,821 | +€28,611 | +37.5% |
| Income taxes | 67/77 | €21,507 | €29,745 | +€8,238 | +38.3% |
| Profit (loss) for the period | 9904 | €54,703 | €75,076 | +€20,373 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,703 | €75,076 | +€20,373 | +37.2% |
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 29 September 2026 via checked.be.