CHARPENTIER ELODIE: 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.
CHARPENTIER ELODIE
Largest movements
- Tangible fixed assets +€24,750
up €24,750 (+2,415%), from €1,025 to €25,775
- Receivables within one year +€12,377
new in 2025: €12,377
- Deferred charges and accrued income -€8,999
down €8,999 (-40.7%), from €22,111 to €13,112
- Cash +€5,045
up €5,045 (+336%), from €1,500 to €6,545
mainly Debts after one year (+€12,117) and Current portion of long-term debt (+€10,237)
- Formation expenses -€644
down €644 (-43.8%), from €1,470 to €826
- Debts after one year +€12,117
new in 2025: €12,117
- Current portion of long-term debt +€10,237
new in 2025: €10,237
- Reserves +€8,500
up €8,500 (+51.8%), from €16,402 to €24,902
- Tax, wage and social debts +€4,187
up €4,187 (+99.9%), from €4,192 to €8,380
- Trade debts -€1,790
no longer reported in 2025 (was €1,790)
- Staff costs +€41,039
new in 2025: €41,039
- Gross operating margin +€38,077
up €38,077 (+184%), from €20,707 to €58,784
- Depreciation +€4,147
up €4,147 (+3,693%), from €112 to €4,259
- Other operating charges +€1,145
new in 2025: €1,145
- Taxes -€1,066
down €1,066 (-25.4%), from €4,192 to €3,126
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 | €26,106 | €58,635 | +€32,530 | +125% |
| Formation expenses | 20 | €1,470 | €826 | -€644 | -43.8% |
| Fixed assets | 21/28 | €1,025 | €25,775 | +€24,750 | +2,415% |
| Tangible fixed assets | 22/27 | €1,025 | €25,775 | +€24,750 | +2,415% |
| Furniture and vehicles | 24 | €1,025 | €25,775 | +€24,750 | +2,415% |
| Current assets | 29/58 | €23,611 | €32,034 | +€8,423 | +35.7% |
| Amounts receivable within one year | 40/41 | - | €12,377 | +€12,377 | |
| Other amounts receivable | 41 | - | €12,377 | +€12,377 | |
| Cash at bank and in hand | 54/58 | €1,500 | €6,545 | +€5,045 | +336% |
| Deferred charges and accrued income | 490/1 | €22,111 | €13,112 | -€8,999 | -40.7% |
| Total equity and liabilities | 10/49 | €26,106 | €58,635 | +€32,530 | +125% |
| Equity | 10/15 | €19,402 | €27,902 | +€8,500 | +43.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,402 | €24,902 | +€8,500 | +51.8% |
| Distributable reserves | 133 | €16,402 | €24,902 | +€8,500 | +51.8% |
| Amounts payable | 17/49 | €6,703 | €30,733 | +€24,030 | +358% |
| Amounts payable after more than one year | 17 | - | €12,117 | +€12,117 | |
| Financial debts | 170/4 | - | €12,117 | +€12,117 | |
| Amounts payable within one year | 42/48 | €6,703 | €18,616 | +€11,913 | +178% |
| Current portion of amounts payable after more than one year | 42 | - | €10,237 | +€10,237 | |
| Trade debts | 44 | €1,790 | - | -€1,790 | |
| Suppliers | 440/4 | €1,790 | - | -€1,790 | |
| Taxes, remuneration and social security | 45 | €4,192 | €8,380 | +€4,187 | +99.9% |
| Taxes | 450/3 | €4,192 | €8,380 | +€4,187 | +99.9% |
| Other amounts payable | 47/48 | €721 | - | -€721 | |
| Remuneration, social security and pensions | 62 | - | €41,039 | +€41,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112 | €4,259 | +€4,147 | +3,693% |
| Other operating charges | 640/8 | - | €1,145 | +€1,145 | |
| Gross operating margin | 9900 | €20,707 | €58,784 | +€38,077 | +184% |
| Operating profit (loss) | 9901 | €20,595 | €12,340 | -€8,254 | -40.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | - | €717 | +€717 | |
| Recurring financial charges | 65 | - | €717 | +€717 | |
| Profit (loss) for the period before taxes | 9903 | €20,595 | €11,626 | -€8,968 | -43.5% |
| Income taxes | 67/77 | €4,192 | €3,126 | -€1,066 | -25.4% |
| Profit (loss) for the period | 9904 | €16,402 | €8,500 | -€7,902 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,402 | €8,500 | -€7,902 | -48.2% |
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 31 October 2026 via checked.be.