CHARNEUSAGRI: 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.
CHARNEUSAGRI
Largest movements
- Tangible fixed assets +€10,833
up €10,833 (+4.1%), from €263,007 to €273,840
of which Furniture and vehicles: +€12,962
- Deferred charges and accrued income +€4,174
up €4,174 (+124%), from €3,361 to €7,535
- Cash -€4,107
down €4,107 (-38.4%), from €10,708 to €6,602
mainly Net result for the year (-€27,991) and Investment in fixed assets (net) (-€19,807)
- Other debts +€41,344
up €41,344 (+9.9%), from €417,225 to €458,569
- Profit (loss) carried forward -€27,991
down €27,991 (-10.3%), from -€270,912 to -€298,903
- Trade debts -€4,383
down €4,383 (-68.6%), from €6,385 to €2,002
- Gross operating margin +€8,803
up €8,803 (+185%), from €4,747 to €13,550
- Staff costs +€2,602
up €2,602 (+8.9%), from €29,397 to €31,999
- Depreciation +€1,464
up €1,464 (+19.5%), from €7,510 to €8,974
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 | €290,840 | €302,066 | +€11,226 | +3.9% |
| Fixed assets | 21/28 | €263,157 | €273,990 | +€10,833 | +4.1% |
| Tangible fixed assets | 22/27 | €263,007 | €273,840 | +€10,833 | +4.1% |
| Land and buildings | 22 | €202,302 | €202,302 | = | 0.0% |
| Plant, machinery and equipment | 23 | €30,578 | €28,449 | -€2,129 | -7.0% |
| Furniture and vehicles | 24 | €30,128 | €43,090 | +€12,962 | +43.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €27,682 | €28,076 | +€394 | +1.4% |
| Amounts receivable within one year | 40/41 | €13,613 | €13,939 | +€327 | +2.4% |
| Trade receivables | 40 | €12,438 | €11,847 | -€591 | -4.8% |
| Other amounts receivable | 41 | €1,174 | €2,092 | +€918 | +78.1% |
| Cash at bank and in hand | 54/58 | €10,708 | €6,602 | -€4,107 | -38.4% |
| Deferred charges and accrued income | 490/1 | €3,361 | €7,535 | +€4,174 | +124% |
| Total equity and liabilities | 10/49 | €290,840 | €302,066 | +€11,226 | +3.9% |
| Equity | 10/15 | -€140,324 | -€168,315 | -€27,991 | -19.9% |
| Contributions | 10/11 | €130,588 | €130,588 | = | 0.0% |
| Capital | 10 | €130,588 | €130,588 | = | 0.0% |
| Issued capital | 100 | €130,588 | €130,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€270,912 | -€298,903 | -€27,991 | -10.3% |
| Amounts payable | 17/49 | €431,163 | €470,381 | +€39,217 | +9.1% |
| Amounts payable after more than one year | 17 | €3,121 | €3,121 | = | 0.0% |
| Other amounts payable | 178/9 | €3,121 | €3,121 | = | 0.0% |
| Amounts payable within one year | 42/48 | €428,042 | €467,259 | +€39,217 | +9.2% |
| Trade debts | 44 | €6,385 | €2,002 | -€4,383 | -68.6% |
| Suppliers | 440/4 | €6,385 | €2,002 | -€4,383 | -68.6% |
| Taxes, remuneration and social security | 45 | €4,432 | €6,689 | +€2,257 | +50.9% |
| Taxes | 450/3 | - | €160 | +€160 | |
| Remuneration and social security | 454/9 | €4,432 | €6,528 | +€2,096 | +47.3% |
| Other amounts payable | 47/48 | €417,225 | €458,569 | +€41,344 | +9.9% |
| Remuneration, social security and pensions | 62 | €29,397 | €31,999 | +€2,602 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,510 | €8,974 | +€1,464 | +19.5% |
| Other operating charges | 640/8 | €534 | €481 | -€53 | -9.9% |
| Gross operating margin | 9900 | €4,747 | €13,550 | +€8,803 | +185% |
| Operating profit (loss) | 9901 | -€32,694 | -€27,904 | +€4,789 | +14.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €91 | €95 | +€4 | +4.4% |
| Recurring financial charges | 65 | €91 | €95 | +€4 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,784 | -€27,999 | +€4,785 | +14.6% |
| Income taxes | 67/77 | - | -€8 | -€8 | |
| Profit (loss) for the period | 9904 | -€32,784 | -€27,991 | +€4,793 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,784 | -€27,991 | +€4,793 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.