CHARMONY: 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.
CHARMONY
Largest movements
- Tangible fixed assets +€13,423
up €13,423 (+224%), from €6,000 to €19,423
of which Plant, machinery and equipment: +€6,942
- Deferred charges and accrued income -€2,215
down €2,215 (-46.4%), from €4,780 to €2,564
- Receivables within one year -€1,311
down €1,311 (-5.3%), from €24,646 to €23,334
of which Other amounts receivable: -€1,311
- Reserves +€13,953
up €13,953 (+102%), from €13,715 to €27,668
- Trade debts -€4,370
down €4,370 (-63.9%), from €6,840 to €2,470
- Gross operating margin +€7,007
up €7,007 (+38.5%), from €18,211 to €25,218
- Other operating charges +€3,048
up €3,048 (+124%), from €2,453 to €5,501
- Financial income -€812
down €812 (-64.9%), from €1,251 to €439
- Depreciation +€769
new in 2025: €769
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 | €43,174 | €52,817 | +€9,642 | +22.3% |
| Fixed assets | 21/28 | €6,000 | €19,423 | +€13,423 | +224% |
| Tangible fixed assets | 22/27 | €6,000 | €19,423 | +€13,423 | +224% |
| Plant, machinery and equipment | 23 | - | €6,942 | +€6,942 | |
| Furniture and vehicles | 24 | - | €4,531 | +€4,531 | |
| Other tangible fixed assets | 26 | €6,000 | €7,950 | +€1,950 | +32.5% |
| Current assets | 29/58 | €37,174 | €33,394 | -€3,781 | -10.2% |
| Amounts receivable within one year | 40/41 | €24,646 | €23,334 | -€1,311 | -5.3% |
| Trade receivables | 40 | €15,125 | €15,125 | = | 0.0% |
| Other amounts receivable | 41 | €9,521 | €8,209 | -€1,311 | -13.8% |
| Cash at bank and in hand | 54/58 | €7,749 | €7,495 | -€254 | -3.3% |
| Deferred charges and accrued income | 490/1 | €4,780 | €2,564 | -€2,215 | -46.4% |
| Total equity and liabilities | 10/49 | €43,174 | €52,817 | +€9,642 | +22.3% |
| Equity | 10/15 | €18,715 | €32,668 | +€13,953 | +74.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,715 | €27,668 | +€13,953 | +102% |
| Distributable reserves | 133 | €13,715 | €27,668 | +€13,953 | +102% |
| Amounts payable | 17/49 | €24,460 | €20,149 | -€4,311 | -17.6% |
| Amounts payable within one year | 42/48 | €24,460 | €20,149 | -€4,311 | -17.6% |
| Financial debts | 43 | €980 | €565 | -€415 | -42.3% |
| Credit institutions | 430/8 | €980 | €565 | -€415 | -42.3% |
| Trade debts | 44 | €6,840 | €2,470 | -€4,370 | -63.9% |
| Suppliers | 440/4 | €6,840 | €2,470 | -€4,370 | -63.9% |
| Taxes, remuneration and social security | 45 | €16,639 | €17,114 | +€475 | +2.9% |
| Taxes | 450/3 | €16,639 | €17,114 | +€475 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €769 | +€769 | |
| Other operating charges | 640/8 | €2,453 | €5,501 | +€3,048 | +124% |
| Gross operating margin | 9900 | €18,211 | €25,218 | +€7,007 | +38.5% |
| Operating profit (loss) | 9901 | €15,758 | €18,948 | +€3,190 | +20.2% |
| Financial income | 75/76B | €1,251 | €439 | -€812 | -64.9% |
| Recurring financial income | 75 | €1,251 | €439 | -€812 | -64.9% |
| Financial charges | 65/66B | €111 | €147 | +€37 | +33.3% |
| Recurring financial charges | 65 | €111 | €147 | +€37 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €16,899 | €19,240 | +€2,341 | +13.9% |
| Income taxes | 67/77 | €5,042 | €5,287 | +€245 | +4.9% |
| Profit (loss) for the period | 9904 | €11,857 | €13,953 | +€2,096 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,857 | €13,953 | +€2,096 | +17.7% |
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 29 October 2026 via checked.be.