CHARPET: 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.
CHARPET
Largest movements
- Stocks and contracts +€196,064
new in 2025: €196,064
- Cash -€11,834
down €11,834 (-54.0%), from €21,928 to €10,094
mainly Stocks and contracts (-€196,064) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€11,399
down €11,399 (-37.3%), from €30,601 to €19,202
- Receivables within one year -€9,452
down €9,452 (-34.7%), from €27,260 to €17,808
of which Other amounts receivable: -€9,452
- Other debts +€188,884
new in 2025: €188,884
- Reserves -€21,870
down €21,870 (-50.0%), from €43,761 to €21,891
- Trade debts +€10,490
up €10,490 (+7,013%), from €150 to €10,639
- Debts after one year -€6,949
no longer reported in 2025 (was €6,949)
- Tax, wage and social debts -€4,218
down €4,218 (-40.8%), from €10,327 to €6,109
- Gross operating margin -€1,562
down €1,562 (-5.9%), from €26,631 to €25,069
- Other operating charges +€1,206
up €1,206 (+254%), from €474 to €1,680
- Taxes -€696
down €696 (-22.1%), from €3,148 to €2,452
- Financial charges +€529
up €529 (+60.1%), from €879 to €1,408
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 | €81,167 | €245,472 | +€164,305 | +202% |
| Fixed assets | 21/28 | €30,601 | €19,202 | -€11,399 | -37.3% |
| Tangible fixed assets | 22/27 | €30,601 | €19,202 | -€11,399 | -37.3% |
| Furniture and vehicles | 24 | €30,601 | €19,202 | -€11,399 | -37.3% |
| Current assets | 29/58 | €50,565 | €226,270 | +€175,705 | +347% |
| Stocks and contracts in progress | 3 | - | €196,064 | +€196,064 | |
| Stocks | 30/36 | - | €196,064 | +€196,064 | |
| Amounts receivable within one year | 40/41 | €27,260 | €17,808 | -€9,452 | -34.7% |
| Trade receivables | 40 | €7,260 | €7,260 | = | 0.0% |
| Other amounts receivable | 41 | €20,000 | €10,548 | -€9,452 | -47.3% |
| Cash at bank and in hand | 54/58 | €21,928 | €10,094 | -€11,834 | -54.0% |
| Deferred charges and accrued income | 490/1 | €1,378 | €2,305 | +€927 | +67.3% |
| Total equity and liabilities | 10/49 | €81,167 | €245,472 | +€164,305 | +202% |
| Equity | 10/15 | €53,761 | €31,891 | -€21,870 | -40.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,761 | €21,891 | -€21,870 | -50.0% |
| Distributable reserves | 133 | €43,761 | €21,891 | -€21,870 | -50.0% |
| Amounts payable | 17/49 | €27,406 | €213,581 | +€186,175 | +679% |
| Amounts payable after more than one year | 17 | €6,949 | - | -€6,949 | |
| Financial debts | 170/4 | €6,949 | - | -€6,949 | |
| Amounts payable within one year | 42/48 | €19,457 | €212,581 | +€193,124 | +993% |
| Current portion of amounts payable after more than one year | 42 | €8,981 | €6,949 | -€2,032 | -22.6% |
| Trade debts | 44 | €150 | €10,639 | +€10,490 | +7,013% |
| Suppliers | 440/4 | €150 | €10,639 | +€10,490 | +7,013% |
| Taxes, remuneration and social security | 45 | €10,327 | €6,109 | -€4,218 | -40.8% |
| Taxes | 450/3 | €10,327 | €6,109 | -€4,218 | -40.8% |
| Other amounts payable | 47/48 | - | €188,884 | +€188,884 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,384 | €11,399 | +€16 | +0.1% |
| Other operating charges | 640/8 | €474 | €1,680 | +€1,206 | +254% |
| Gross operating margin | 9900 | €26,631 | €25,069 | -€1,562 | -5.9% |
| Operating profit (loss) | 9901 | €14,774 | €11,990 | -€2,784 | -18.8% |
| Financial charges | 65/66B | €879 | €1,408 | +€529 | +60.1% |
| Recurring financial charges | 65 | €879 | €1,408 | +€529 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €13,895 | €10,582 | -€3,313 | -23.8% |
| Income taxes | 67/77 | €3,148 | €2,452 | -€696 | -22.1% |
| Profit (loss) for the period | 9904 | €10,747 | €8,130 | -€2,616 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,747 | €8,130 | -€2,616 | -24.3% |
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.