CHARPENTOIT: 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.
CHARPENTOIT
Largest movements
- Intangible fixed assets -€7,000
down €7,000 (-12.5%), from €55,981 to €48,981
- Receivables within one year +€5,994
up €5,994 (+22.1%), from €27,122 to €33,116
of which Trade receivables: +€6,999
- Tangible fixed assets -€2,992
no longer reported in 2025 (was €2,992)
of which Plant, machinery and equipment: -€2,660
- Cash -€1,482
no longer reported in 2025 (was €1,482)
mainly Debts after one year (-€8,602) and Tax, wage and social debts (-€6,818)
- Debts after one year -€8,602
down €8,602 (-38.4%), from €22,388 to €13,786
- Tax, wage and social debts -€6,818
down €6,818 (-90.7%), from €7,517 to €699
of which Taxes: -€3,751
- Short-term financial debts +€5,159
up €5,159 (+63.3%), from €8,148 to €13,307
- Profit (loss) carried forward +€3,517
up €3,517 (+21.7%), from -€16,234 to -€12,717
- Trade debts +€2,397
up €2,397 (+5.0%), from €47,580 to €49,977
- Gross operating margin +€16,509
up €16,509 (+137.9%), from €11,973 to €28,482
- Staff costs -€2,013
down €2,013 (-15.3%), from €13,131 to €11,118
- Financial charges -€1,187
down €1,187 (-26.1%), from €4,554 to €3,367
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 | €99,847 | €93,698 | -€6,149 | -6.2% |
| Fixed assets | 21/28 | €58,973 | €48,981 | -€9,992 | -16.9% |
| Intangible fixed assets | 21 | €55,981 | €48,981 | -€7,000 | -12.5% |
| Tangible fixed assets | 22/27 | €2,992 | - | -€2,992 | |
| Plant, machinery and equipment | 23 | €2,660 | - | -€2,660 | |
| Furniture and vehicles | 24 | €332 | - | -€332 | |
| Current assets | 29/58 | €40,874 | €44,717 | +€3,843 | +9.4% |
| Stocks and contracts in progress | 3 | €12,270 | €11,601 | -€669 | -5.5% |
| Stocks | 30/36 | €12,270 | €11,601 | -€669 | -5.5% |
| Amounts receivable within one year | 40/41 | €27,122 | €33,116 | +€5,994 | +22.1% |
| Trade receivables | 40 | €23,102 | €30,101 | +€6,999 | +30.3% |
| Other amounts receivable | 41 | €4,020 | €3,015 | -€1,005 | -25.0% |
| Cash at bank and in hand | 54/58 | €1,482 | - | -€1,482 | |
| Total equity and liabilities | 10/49 | €99,847 | €93,698 | -€6,149 | -6.2% |
| Equity | 10/15 | -€12,234 | -€8,717 | +€3,517 | +28.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,234 | -€12,717 | +€3,517 | +21.7% |
| Amounts payable | 17/49 | €112,082 | €102,415 | -€9,667 | -8.6% |
| Amounts payable after more than one year | 17 | €22,388 | €13,786 | -€8,602 | -38.4% |
| Financial debts | 170/4 | €22,388 | €13,786 | -€8,602 | -38.4% |
| Amounts payable within one year | 42/48 | €89,694 | €88,628 | -€1,066 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €9,099 | €9,461 | +€362 | +4.0% |
| Financial debts | 43 | €8,148 | €13,307 | +€5,159 | +63.3% |
| Credit institutions | 430/8 | €8,148 | €13,307 | +€5,159 | +63.3% |
| Trade debts | 44 | €47,580 | €49,977 | +€2,397 | +5.0% |
| Suppliers | 440/4 | €47,580 | €49,977 | +€2,397 | +5.0% |
| Taxes, remuneration and social security | 45 | €7,517 | €699 | -€6,818 | -90.7% |
| Taxes | 450/3 | €4,450 | €699 | -€3,751 | -84.3% |
| Remuneration and social security | 454/9 | €3,067 | - | -€3,067 | |
| Other amounts payable | 47/48 | €17,350 | €15,184 | -€2,166 | -12.5% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Remuneration, social security and pensions | 62 | €13,131 | €11,118 | -€2,013 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €9,992 | -€8 | -0.1% |
| Other operating charges | 640/8 | €456 | €295 | -€161 | -35.3% |
| Gross operating margin | 9900 | €11,973 | €28,482 | +€16,509 | +137.9% |
| Operating profit (loss) | 9901 | -€11,614 | €7,077 | +€18,691 | |
| Financial income | 75/76B | €3 | €157 | +€154 | +4932.1% |
| Recurring financial income | 75 | €3 | €157 | +€154 | +4932.1% |
| Financial charges | 65/66B | €4,554 | €3,367 | -€1,187 | -26.1% |
| Recurring financial charges | 65 | €4,554 | €3,367 | -€1,187 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,164 | €3,867 | +€20,031 | |
| Income taxes | 67/77 | €349 | €350 | +€1 | +0.3% |
| Profit (loss) for the period | 9904 | -€16,513 | €3,517 | +€20,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,513 | €3,517 | +€20,030 |
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 8 October 2026 via checked.be.