Charta Consulting: 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.
Charta Consulting
Largest movements
- Cash +€88,585
up €88,585 (+312%), from €28,348 to €116,933
mainly Net result for the year (+€84,191) and Depreciation (+€19,602)
- Tangible fixed assets -€16,720
down €16,720 (-22.4%), from €74,806 to €58,085
- Receivables within one year +€10,299
up €10,299 (+24.9%), from €41,376 to €51,675
of which Trade receivables: +€5,986
- Reserves +€83,358
up €83,358 (+74.5%), from €111,855 to €195,213
- Gross operating margin -€33,798
down €33,798 (-21.0%), from €161,048 to €127,250
- Taxes -€9,178
down €9,178 (-28.3%), from €32,472 to €23,294
- Depreciation +€4,139
up €4,139 (+26.8%), from €15,462 to €19,602
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 | €144,530 | €226,693 | +€82,163 | +56.8% |
| Fixed assets | 21/28 | €74,806 | €58,085 | -€16,720 | -22.4% |
| Tangible fixed assets | 22/27 | €74,806 | €58,085 | -€16,720 | -22.4% |
| Furniture and vehicles | 24 | €74,806 | €58,085 | -€16,720 | -22.4% |
| Current assets | 29/58 | €69,724 | €168,608 | +€98,883 | +142% |
| Amounts receivable within one year | 40/41 | €41,376 | €51,675 | +€10,299 | +24.9% |
| Trade receivables | 40 | €41,376 | €47,362 | +€5,986 | +14.5% |
| Other amounts receivable | 41 | - | €4,313 | +€4,313 | |
| Cash at bank and in hand | 54/58 | €28,348 | €116,933 | +€88,585 | +312% |
| Total equity and liabilities | 10/49 | €144,530 | €226,693 | +€82,163 | +56.8% |
| Equity | 10/15 | €124,355 | €207,713 | +€83,358 | +67.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €111,855 | €195,213 | +€83,358 | +74.5% |
| Distributable reserves | 133 | €111,855 | €195,213 | +€83,358 | +74.5% |
| Amounts payable | 17/49 | €20,175 | €18,980 | -€1,194 | -5.9% |
| Amounts payable within one year | 42/48 | €20,175 | €18,980 | -€1,194 | -5.9% |
| Trade debts | 44 | €1,058 | €1,295 | +€237 | +22.4% |
| Suppliers | 440/4 | €1,058 | €1,295 | +€237 | +22.4% |
| Taxes, remuneration and social security | 45 | €16,080 | €14,410 | -€1,671 | -10.4% |
| Taxes | 450/3 | €16,080 | €14,410 | -€1,671 | -10.4% |
| Other amounts payable | 47/48 | €3,036 | €3,276 | +€240 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,462 | €19,602 | +€4,139 | +26.8% |
| Other operating charges | 640/8 | €425 | €446 | +€21 | +5.0% |
| Gross operating margin | 9900 | €161,048 | €127,250 | -€33,798 | -21.0% |
| Operating profit (loss) | 9901 | €145,161 | €107,203 | -€37,959 | -26.1% |
| Financial income | 75/76B | €28 | €357 | +€329 | +1,181% |
| Recurring financial income | 75 | €28 | €357 | +€329 | +1,181% |
| Financial charges | 65/66B | €62 | €75 | +€13 | +21.5% |
| Recurring financial charges | 65 | €62 | €75 | +€13 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €145,127 | €107,485 | -€37,643 | -25.9% |
| Income taxes | 67/77 | €32,472 | €23,294 | -€9,178 | -28.3% |
| Profit (loss) for the period | 9904 | €112,655 | €84,191 | -€28,465 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,655 | €84,191 | -€28,465 | -25.3% |
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 21 October 2026 via checked.be.