CHARPAU: 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.
CHARPAU
Largest movements
- Receivables within one year +€12,225
up €12,225 (+29.2%), from €41,882 to €54,107
of which Other amounts receivable: +€7,551
- Deferred charges and accrued income -€4,489
down €4,489 (-98.7%), from €4,546 to €57
- Cash -€3,903
down €3,903 (-34.7%), from €11,232 to €7,329
mainly Receivables within one year (-€12,225) and Net result for the year (-€154)
- Trade debts +€3,692
up €3,692 (+77.4%), from €4,769 to €8,461
- Gross operating margin -€7,554
down €7,554, from €7,400 to -€154
- Taxes -€2,998
no longer reported in 2025 (was €2,998)
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 | €57,660 | €61,493 | +€3,833 | +6.6% |
| Current assets | 29/58 | €57,660 | €61,493 | +€3,833 | +6.6% |
| Amounts receivable within one year | 40/41 | €41,882 | €54,107 | +€12,225 | +29.2% |
| Trade receivables | 40 | - | €4,674 | +€4,674 | |
| Other amounts receivable | 41 | €41,882 | €49,433 | +€7,551 | +18.0% |
| Cash at bank and in hand | 54/58 | €11,232 | €7,329 | -€3,903 | -34.7% |
| Deferred charges and accrued income | 490/1 | €4,546 | €57 | -€4,489 | -98.7% |
| Total equity and liabilities | 10/49 | €57,660 | €61,493 | +€3,833 | +6.6% |
| Equity | 10/15 | €52,619 | €52,465 | -€154 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,159 | €32,005 | -€154 | -0.5% |
| Amounts payable | 17/49 | €5,041 | €9,028 | +€3,987 | +79.1% |
| Amounts payable within one year | 42/48 | €5,041 | €9,028 | +€3,987 | +79.1% |
| Trade debts | 44 | €4,769 | €8,461 | +€3,692 | +77.4% |
| Suppliers | 440/4 | €4,769 | €8,461 | +€3,692 | +77.4% |
| Taxes, remuneration and social security | 45 | €272 | €567 | +€295 | +108.5% |
| Taxes | 450/3 | €272 | €567 | +€295 | +108.5% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Gross operating margin | 9900 | €7,400 | -€154 | -€7,554 | |
| Operating profit (loss) | 9901 | €7,400 | -€154 | -€7,554 | |
| Profit (loss) for the period before taxes | 9903 | €7,400 | -€154 | -€7,554 | |
| Income taxes | 67/77 | €2,998 | - | -€2,998 | |
| Profit (loss) for the period | 9904 | €4,402 | -€154 | -€4,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,402 | -€154 | -€4,556 |
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 5 October 2026 via checked.be.