CHARNECA: 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.
CHARNECA
Largest movements
- Cash -€8,582
down €8,582 (-19.5%), from €44,021 to €35,439
mainly Contributions, distributions and other (-€42,000) and Other debts (-€16,000)
- Tangible fixed assets +€8,266
up €8,266 (+556.7%), from €1,485 to €9,750
- Receivables within one year -€4,876
down €4,876 (-10.6%), from €46,036 to €41,160
of which Trade receivables: -€11,206
- Profit (loss) carried forward +€36,314
up €36,314 (+570.9%), from €6,361 to €42,675
- Reserves -€22,000
down €22,000 (-100.0%), from €22,000 to €0
- Other debts -€16,000
down €16,000 (-44.4%), from €36,000 to €20,000
- Tax, wage and social debts -€2,195
down €2,195 (-40.5%), from €5,419 to €3,224
- Trade debts -€1,312
down €1,312 (-76.6%), from €1,711 to €400
- Gross operating margin -€10,038
down €10,038 (-12.3%), from €81,654 to €71,617
- Taxes +€2,886
up €2,886 (+28.4%), from €10,169 to €13,055
- Financial income -€1,972
down €1,972 (-60.9%), from €3,241 to €1,269
- Depreciation +€1,193
up €1,193 (+60.3%), from €1,977 to €3,171
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 | €91,542 | €86,349 | -€5,192 | -5.7% |
| Fixed assets | 21/28 | €1,485 | €9,750 | +€8,266 | +556.7% |
| Tangible fixed assets | 22/27 | €1,485 | €9,750 | +€8,266 | +556.7% |
| Furniture and vehicles | 24 | €1,485 | €9,750 | +€8,266 | +556.7% |
| Current assets | 29/58 | €90,057 | €76,599 | -€13,458 | -14.9% |
| Amounts receivable within one year | 40/41 | €46,036 | €41,160 | -€4,876 | -10.6% |
| Trade receivables | 40 | €11,206 | €0 | -€11,206 | -100.0% |
| Other amounts receivable | 41 | €34,830 | €41,160 | +€6,330 | +18.2% |
| Cash at bank and in hand | 54/58 | €44,021 | €35,439 | -€8,582 | -19.5% |
| Total equity and liabilities | 10/49 | €91,542 | €86,349 | -€5,192 | -5.7% |
| Equity | 10/15 | €48,411 | €62,725 | +€14,314 | +29.6% |
| Contributions | 10/11 | €20,050 | €20,050 | = | 0.0% |
| Reserves | 13 | €22,000 | €0 | -€22,000 | -100.0% |
| Distributable reserves | 133 | €22,000 | €0 | -€22,000 | -100.0% |
| Profit (loss) carried forward | 14 | €6,361 | €42,675 | +€36,314 | +570.9% |
| Amounts payable | 17/49 | €43,131 | €23,624 | -€19,507 | -45.2% |
| Amounts payable within one year | 42/48 | €43,131 | €23,624 | -€19,507 | -45.2% |
| Trade debts | 44 | €1,711 | €400 | -€1,312 | -76.6% |
| Suppliers | 440/4 | €1,711 | €400 | -€1,312 | -76.6% |
| Taxes, remuneration and social security | 45 | €5,419 | €3,224 | -€2,195 | -40.5% |
| Taxes | 450/3 | €5,419 | €3,224 | -€2,195 | -40.5% |
| Other amounts payable | 47/48 | €36,000 | €20,000 | -€16,000 | -44.4% |
| Remuneration, social security and pensions | 62 | -€252 | -€252 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,977 | €3,171 | +€1,193 | +60.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €81,654 | €71,617 | -€10,038 | -12.3% |
| Operating profit (loss) | 9901 | €79,542 | €68,298 | -€11,244 | -14.1% |
| Financial income | 75/76B | €3,241 | €1,269 | -€1,972 | -60.9% |
| Recurring financial income | 75 | €3,241 | €1,269 | -€1,972 | -60.9% |
| Financial charges | 65/66B | €145 | €197 | +€52 | +36.0% |
| Recurring financial charges | 65 | €145 | €197 | +€52 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €82,637 | €69,369 | -€13,268 | -16.1% |
| Income taxes | 67/77 | €10,169 | €13,055 | +€2,886 | +28.4% |
| Profit (loss) for the period | 9904 | €72,468 | €56,314 | -€16,153 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,468 | €56,314 | -€16,153 | -22.3% |
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 4 October 2026 via checked.be.