CHARON PUITS POMPES: 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 PUITS POMPES
Largest movements
- Stocks and contracts +€35,333
up €35,333 (+18.9%), from €186,895 to €222,228
- Receivables within one year -€33,041
down €33,041 (-28.1%), from €117,758 to €84,717
of which Trade receivables: -€32,179
- Tangible fixed assets -€23,143
down €23,143 (-8.6%), from €269,240 to €246,097
of which Furniture and vehicles: -€18,405
- Cash +€11,877
up €11,877 (+10.9%), from €108,535 to €120,412
mainly Depreciation (+€51,494) and Receivables within one year (+€33,041)
- Debts after one year -€20,000
down €20,000 (-30.0%), from €66,667 to €46,667
- Reserves +€15,000
up €15,000 (+5.6%), from €268,000 to €283,000
- Depreciation +€7,819
up €7,819 (+17.9%), from €43,675 to €51,494
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 | €702,769 | €698,059 | -€4,710 | -0.7% |
| Fixed assets | 21/28 | €285,498 | €262,641 | -€22,857 | -8.0% |
| Tangible fixed assets | 22/27 | €269,240 | €246,097 | -€23,143 | -8.6% |
| Plant, machinery and equipment | 23 | €209,959 | €205,238 | -€4,721 | -2.2% |
| Furniture and vehicles | 24 | €59,264 | €40,859 | -€18,405 | -31.1% |
| Other tangible fixed assets | 26 | €17 | - | -€17 | |
| Financial fixed assets | 28 | €16,258 | €16,544 | +€286 | +1.8% |
| Current assets | 29/58 | €417,271 | €435,418 | +€18,147 | +4.3% |
| Stocks and contracts in progress | 3 | €186,895 | €222,228 | +€35,333 | +18.9% |
| Stocks | 30/36 | €186,895 | €222,228 | +€35,333 | +18.9% |
| Amounts receivable within one year | 40/41 | €117,758 | €84,717 | -€33,041 | -28.1% |
| Trade receivables | 40 | €109,547 | €77,368 | -€32,179 | -29.4% |
| Other amounts receivable | 41 | €8,211 | €7,349 | -€861 | -10.5% |
| Cash at bank and in hand | 54/58 | €108,535 | €120,412 | +€11,877 | +10.9% |
| Deferred charges and accrued income | 490/1 | €4,083 | €8,062 | +€3,979 | +97.4% |
| Total equity and liabilities | 10/49 | €702,769 | €698,059 | -€4,710 | -0.7% |
| Equity | 10/15 | €386,791 | €403,241 | +€16,450 | +4.3% |
| Contributions | 10/11 | €550 | €550 | = | 0.0% |
| Reserves | 13 | €268,000 | €283,000 | +€15,000 | +5.6% |
| Distributable reserves | 133 | €268,000 | €283,000 | +€15,000 | +5.6% |
| Profit (loss) carried forward | 14 | €118,241 | €119,691 | +€1,450 | +1.2% |
| Amounts payable | 17/49 | €315,978 | €294,818 | -€21,160 | -6.7% |
| Amounts payable after more than one year | 17 | €66,667 | €46,667 | -€20,000 | -30.0% |
| Financial debts | 170/4 | €66,667 | €46,667 | -€20,000 | -30.0% |
| Amounts payable within one year | 42/48 | €249,296 | €248,127 | -€1,170 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €32,992 | €31,187 | -€1,805 | -5.5% |
| Suppliers | 440/4 | €32,992 | €31,187 | -€1,805 | -5.5% |
| Taxes, remuneration and social security | 45 | €13,231 | €13,777 | +€546 | +4.1% |
| Taxes | 450/3 | €1,117 | €1,117 | = | 0.0% |
| Remuneration and social security | 454/9 | €12,114 | €12,660 | +€546 | +4.5% |
| Other amounts payable | 47/48 | €183,073 | €183,162 | +€89 | 0.0% |
| Accrued charges and deferred income | 492/3 | €15 | €25 | +€10 | +62.6% |
| Remuneration, social security and pensions | 62 | €112,395 | €111,156 | -€1,239 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,675 | €51,494 | +€7,819 | +17.9% |
| Other operating charges | 640/8 | €729 | €731 | +€2 | +0.3% |
| Non-recurring operating charges | 66A | €3,348 | - | -€3,348 | |
| Gross operating margin | 9900 | €186,964 | €186,158 | -€805 | -0.4% |
| Operating profit (loss) | 9901 | €26,817 | €22,778 | -€4,039 | -15.1% |
| Financial income | 75/76B | €3,437 | €3,984 | +€547 | +15.9% |
| Recurring financial income | 75 | €3,437 | €3,984 | +€547 | +15.9% |
| Financial charges | 65/66B | €3,296 | €3,546 | +€250 | +7.6% |
| Recurring financial charges | 65 | €3,296 | €3,546 | +€250 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €26,958 | €23,216 | -€3,743 | -13.9% |
| Income taxes | 67/77 | €5,867 | €6,765 | +€898 | +15.3% |
| Profit (loss) for the period | 9904 | €21,091 | €16,450 | -€4,641 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,091 | €16,450 | -€4,641 | -22.0% |
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 14 October 2026 via checked.be.