CHAROY: 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.
CHAROY
Largest movements
- Receivables within one year -€250
down €250 (-3.4%), from €7,304 to €7,054
- Profit (loss) carried forward -€403
down €403 (-1.5%), from -€26,978 to -€27,381
- Trade debts +€153
up €153 (+9.3%), from €1,642 to €1,795
- Gross operating margin +€266
up €266 (+39.7%), from -€669 to -€403
- Financial charges -€23
no longer reported in 2025 (was €23)
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 | €9,047 | €8,797 | -€250 | -2.8% |
| Current assets | 29/58 | €9,047 | €8,797 | -€250 | -2.8% |
| Amounts receivable within one year | 40/41 | €7,304 | €7,054 | -€250 | -3.4% |
| Other amounts receivable | 41 | €7,304 | €7,054 | -€250 | -3.4% |
| Cash at bank and in hand | 54/58 | €1,743 | €1,743 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,047 | €8,797 | -€250 | -2.8% |
| Equity | 10/15 | €7,405 | €7,002 | -€403 | -5.4% |
| Contributions | 10/11 | €31,235 | €31,235 | = | 0.0% |
| Reserves | 13 | €3,148 | €3,148 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,148 | €3,148 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,148 | €3,148 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,978 | -€27,381 | -€403 | -1.5% |
| Amounts payable | 17/49 | €1,642 | €1,795 | +€153 | +9.3% |
| Amounts payable within one year | 42/48 | €1,642 | €1,795 | +€153 | +9.3% |
| Trade debts | 44 | €1,642 | €1,795 | +€153 | +9.3% |
| Suppliers | 440/4 | €1,642 | €1,795 | +€153 | +9.3% |
| Gross operating margin | 9900 | -€669 | -€403 | +€266 | +39.7% |
| Operating profit (loss) | 9901 | -€669 | -€403 | +€266 | +39.7% |
| Financial charges | 65/66B | €23 | - | -€23 | |
| Recurring financial charges | 65 | €23 | - | -€23 | |
| Profit (loss) for the period before taxes | 9903 | -€691 | -€403 | +€288 | +41.7% |
| Profit (loss) for the period | 9904 | -€691 | -€403 | +€288 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€691 | -€403 | +€288 | +41.7% |
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.