Chartedien: 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.
Chartedien
Largest movements
- Cash +€9,932
up €9,932 (+42.2%), from €23,528 to €33,461
mainly Other debts (+€16,214) and Depreciation (+€13,504)
- Intangible fixed assets -€7,000
down €7,000 (-68.6%), from €10,203 to €3,203
- Deferred charges and accrued income -€4,322
down €4,322 (-25.1%), from €17,206 to €12,884
- Tangible fixed assets -€3,364
down €3,364 (-32.4%), from €10,388 to €7,024
of which Plant, machinery and equipment: -€6,245
- Stocks and contracts -€1,345
down €1,345 (-5.3%), from €25,382 to €24,037
- Other debts +€16,214
up €16,214 (+403%), from €4,023 to €20,237
- Reserves -€9,817
down €9,817 (-34.3%), from €28,591 to €18,775
- Tax, wage and social debts -€5,858
down €5,858 (-21.5%), from €27,251 to €21,393
of which Taxes: -€7,023
- Accrued charges and deferred income -€3,337
down €3,337 (-67.4%), from €4,953 to €1,616
- Trade debts -€2,495
down €2,495 (-11.1%), from €22,408 to €19,912
- Gross operating margin +€37,692
up €37,692 (+43.7%), from €86,200 to €123,892
- Staff costs +€8,443
up €8,443 (+10.9%), from €77,690 to €86,133
- Taxes +€5,278
up €5,278, from €0 to €5,278
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 | €97,225 | €91,932 | -€5,293 | -5.4% |
| Fixed assets | 21/28 | €20,590 | €10,227 | -€10,364 | -50.3% |
| Intangible fixed assets | 21 | €10,203 | €3,203 | -€7,000 | -68.6% |
| Tangible fixed assets | 22/27 | €10,388 | €7,024 | -€3,364 | -32.4% |
| Plant, machinery and equipment | 23 | €9,296 | €3,051 | -€6,245 | -67.2% |
| Furniture and vehicles | 24 | - | €3,037 | +€3,037 | |
| Other tangible fixed assets | 26 | €1,092 | €936 | -€156 | -14.3% |
| Current assets | 29/58 | €76,635 | €81,705 | +€5,071 | +6.6% |
| Stocks and contracts in progress | 3 | €25,382 | €24,037 | -€1,345 | -5.3% |
| Stocks | 30/36 | €25,382 | €24,037 | -€1,345 | -5.3% |
| Amounts receivable within one year | 40/41 | €10,518 | €11,324 | +€806 | +7.7% |
| Trade receivables | 40 | €6,399 | €8,916 | +€2,517 | +39.3% |
| Other amounts receivable | 41 | €4,120 | €2,409 | -€1,711 | -41.5% |
| Cash at bank and in hand | 54/58 | €23,528 | €33,461 | +€9,932 | +42.2% |
| Deferred charges and accrued income | 490/1 | €17,206 | €12,884 | -€4,322 | -25.1% |
| Total equity and liabilities | 10/49 | €97,225 | €91,932 | -€5,293 | -5.4% |
| Equity | 10/15 | €38,591 | €28,775 | -€9,817 | -25.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €28,591 | €18,775 | -€9,817 | -34.3% |
| Distributable reserves | 133 | €28,591 | €18,775 | -€9,817 | -34.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,634 | €63,158 | +€4,524 | +7.7% |
| Amounts payable within one year | 42/48 | €53,681 | €61,542 | +€7,861 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €22,408 | €19,912 | -€2,495 | -11.1% |
| Suppliers | 440/4 | €22,408 | €19,912 | -€2,495 | -11.1% |
| Taxes, remuneration and social security | 45 | €27,251 | €21,393 | -€5,858 | -21.5% |
| Taxes | 450/3 | €22,388 | €15,365 | -€7,023 | -31.4% |
| Remuneration and social security | 454/9 | €4,862 | €6,028 | +€1,165 | +24.0% |
| Other amounts payable | 47/48 | €4,023 | €20,237 | +€16,214 | +403% |
| Accrued charges and deferred income | 492/3 | €4,953 | €1,616 | -€3,337 | -67.4% |
| Remuneration, social security and pensions | 62 | €77,690 | €86,133 | +€8,443 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,008 | €13,504 | -€504 | -3.6% |
| Other operating charges | 640/8 | €1,968 | €2,367 | +€399 | +20.2% |
| Non-recurring operating charges | 66A | €1,294 | €2,621 | +€1,327 | +103% |
| Gross operating margin | 9900 | €86,200 | €123,892 | +€37,692 | +43.7% |
| Operating profit (loss) | 9901 | -€8,760 | €19,267 | +€28,027 | |
| Financial income | 75/76B | €687 | €238 | -€449 | -65.4% |
| Recurring financial income | 75 | €687 | €238 | -€449 | -65.4% |
| Financial charges | 65/66B | €4,374 | €4,044 | -€330 | -7.5% |
| Recurring financial charges | 65 | €4,374 | €4,044 | -€330 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,448 | €15,461 | +€27,908 | |
| Income taxes | 67/77 | €0 | €5,278 | +€5,278 | |
| Profit (loss) for the period | 9904 | -€12,448 | €10,183 | +€22,631 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,448 | €10,183 | +€22,631 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.