CHARON CONSULTING: 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.
CHARON CONSULTING
Largest movements
- Tangible fixed assets -€22,019
down €22,019 (-17.9%), from €123,149 to €101,130
of which Land and buildings: -€11,622
- Cash +€9,506
up €9,506 (+93.2%), from €10,205 to €19,711
mainly Depreciation (+€22,019) and Net result for the year (+€12,374)
- Receivables within one year +€8,375
up €8,375 (+43.5%), from €19,231 to €27,606
of which Other amounts receivable: +€6,463
- Reserves +€12,828
up €12,828 (+675.2%), from €1,900 to €14,728
- Debts after one year -€10,093
down €10,093 (-34.0%), from €29,665 to €19,572
- Current portion of long-term debt -€8,686
down €8,686 (-46.3%), from €18,779 to €10,093
- Tax, wage and social debts +€2,712
up €2,712 (+189.0%), from €1,435 to €4,147
- Gross operating margin +€19,215
up €19,215 (+80.0%), from €24,004 to €43,219
- Depreciation +€2,267
up €2,267 (+11.5%), from €19,752 to €22,019
- Financial charges -€651
down €651 (-25.2%), from €2,580 to €1,929
- Other operating charges -€549
down €549 (-9.6%), from €5,738 to €5,189
- Taxes +€541
up €541 (+46.4%), from €1,167 to €1,708
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 | €157,240 | €153,261 | -€3,979 | -2.5% |
| Fixed assets | 21/28 | €123,149 | €101,130 | -€22,019 | -17.9% |
| Tangible fixed assets | 22/27 | €123,149 | €101,130 | -€22,019 | -17.9% |
| Land and buildings | 22 | €81,195 | €69,573 | -€11,622 | -14.3% |
| Plant, machinery and equipment | 23 | €1,227 | €838 | -€389 | -31.7% |
| Furniture and vehicles | 24 | €40,727 | €30,719 | -€10,008 | -24.6% |
| Current assets | 29/58 | €34,091 | €52,131 | +€18,040 | +52.9% |
| Amounts receivable within one year | 40/41 | €19,231 | €27,606 | +€8,375 | +43.5% |
| Trade receivables | 40 | €11,398 | €13,310 | +€1,912 | +16.8% |
| Other amounts receivable | 41 | €7,833 | €14,296 | +€6,463 | +82.5% |
| Cash at bank and in hand | 54/58 | €10,205 | €19,711 | +€9,506 | +93.2% |
| Deferred charges and accrued income | 490/1 | €4,655 | €4,814 | +€159 | +3.4% |
| Total equity and liabilities | 10/49 | €157,240 | €153,261 | -€3,979 | -2.5% |
| Equity | 10/15 | €21,354 | €33,728 | +€12,374 | +57.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €14,728 | +€12,828 | +675.2% |
| Distributable reserves | 133 | €1,900 | €14,728 | +€12,828 | +675.2% |
| Profit (loss) carried forward | 14 | €454 | - | -€454 | |
| Amounts payable | 17/49 | €135,886 | €119,533 | -€16,353 | -12.0% |
| Amounts payable after more than one year | 17 | €29,665 | €19,572 | -€10,093 | -34.0% |
| Financial debts | 170/4 | €29,665 | €19,572 | -€10,093 | -34.0% |
| Amounts payable within one year | 42/48 | €106,221 | €99,961 | -€6,260 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €18,779 | €10,093 | -€8,686 | -46.3% |
| Trade debts | 44 | €1,095 | €1,488 | +€393 | +35.9% |
| Suppliers | 440/4 | €1,095 | €1,488 | +€393 | +35.9% |
| Taxes, remuneration and social security | 45 | €1,435 | €4,147 | +€2,712 | +189.0% |
| Taxes | 450/3 | €1,435 | €4,147 | +€2,712 | +189.0% |
| Other amounts payable | 47/48 | €84,912 | €84,233 | -€679 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,752 | €22,019 | +€2,267 | +11.5% |
| Other operating charges | 640/8 | €5,738 | €5,189 | -€549 | -9.6% |
| Gross operating margin | 9900 | €24,004 | €43,219 | +€19,215 | +80.0% |
| Operating profit (loss) | 9901 | -€1,486 | €16,011 | +€17,497 | |
| Financial charges | 65/66B | €2,580 | €1,929 | -€651 | -25.2% |
| Recurring financial charges | 65 | €2,580 | €1,929 | -€651 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,066 | €14,082 | +€18,148 | |
| Income taxes | 67/77 | €1,167 | €1,708 | +€541 | +46.4% |
| Profit (loss) for the period | 9904 | -€5,233 | €12,374 | +€17,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,233 | €12,374 | +€17,607 |
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 11 October 2026 via checked.be.