CharThé: 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.
CharThé
Largest movements
- Tangible fixed assets -€15,001
down €15,001 (-34.1%), from €43,955 to €28,954
- Cash -€12,104
down €12,104 (-50.9%), from €23,797 to €11,692
mainly Net result for the year (-€18,021) and Trade debts (-€13,931)
- Receivables within one year -€8,248
down €8,248 (-64.5%), from €12,789 to €4,541
of which Other amounts receivable: -€8,231
- Profit (loss) carried forward -€18,021
new in 2025: -€18,021
- Trade debts -€13,931
down €13,931 (-87.8%), from €15,868 to €1,938
- Tax, wage and social debts -€7,061
down €7,061 (-46.2%), from €15,283 to €8,222
of which Taxes: -€6,673
- Other debts +€3,660
up €3,660 (+17.0%), from €21,485 to €25,144
- Gross operating margin -€34,202
down €34,202 (-56.1%), from €60,971 to €26,769
- Depreciation +€1,560
up €1,560 (+11.6%), from €13,441 to €15,001
- Other operating charges -€1,398
down €1,398 (-45.9%), from €3,042 to €1,644
- Staff costs +€903
up €903 (+3.5%), from €25,976 to €26,879
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 | €80,541 | €45,188 | -€35,353 | -43.9% |
| Fixed assets | 21/28 | €43,955 | €28,954 | -€15,001 | -34.1% |
| Tangible fixed assets | 22/27 | €43,955 | €28,954 | -€15,001 | -34.1% |
| Land and buildings | 22 | €1,216 | €1,216 | = | 0.0% |
| Plant, machinery and equipment | 23 | €22,353 | €15,190 | -€7,163 | -32.0% |
| Furniture and vehicles | 24 | €19,318 | €12,548 | -€6,770 | -35.0% |
| Other tangible fixed assets | 26 | €1,067 | - | -€1,067 | |
| Current assets | 29/58 | €36,586 | €16,234 | -€20,352 | -55.6% |
| Amounts receivable within one year | 40/41 | €12,789 | €4,541 | -€8,248 | -64.5% |
| Trade receivables | 40 | €4,550 | €4,533 | -€17 | -0.4% |
| Other amounts receivable | 41 | €8,240 | €9 | -€8,231 | -99.9% |
| Cash at bank and in hand | 54/58 | €23,797 | €11,692 | -€12,104 | -50.9% |
| Total equity and liabilities | 10/49 | €80,541 | €45,188 | -€35,353 | -43.9% |
| Equity | 10/15 | €27,906 | €9,884 | -€18,021 | -64.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,306 | €9,306 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,446 | €7,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,021 | -€18,021 | |
| Amounts payable | 17/49 | €52,635 | €35,304 | -€17,332 | -32.9% |
| Amounts payable within one year | 42/48 | €52,635 | €35,304 | -€17,332 | -32.9% |
| Trade debts | 44 | €15,868 | €1,938 | -€13,931 | -87.8% |
| Suppliers | 440/4 | €15,868 | €1,938 | -€13,931 | -87.8% |
| Taxes, remuneration and social security | 45 | €15,283 | €8,222 | -€7,061 | -46.2% |
| Taxes | 450/3 | €9,768 | €3,095 | -€6,673 | -68.3% |
| Remuneration and social security | 454/9 | €5,515 | €5,127 | -€388 | -7.0% |
| Other amounts payable | 47/48 | €21,485 | €25,144 | +€3,660 | +17.0% |
| Non-recurring operating income | 76A | €11,553 | - | -€11,553 | |
| Remuneration, social security and pensions | 62 | €25,976 | €26,879 | +€903 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,441 | €15,001 | +€1,560 | +11.6% |
| Other operating charges | 640/8 | €3,042 | €1,644 | -€1,398 | -45.9% |
| Gross operating margin | 9900 | €60,971 | €26,769 | -€34,202 | -56.1% |
| Operating profit (loss) | 9901 | €18,512 | -€16,756 | -€35,268 | |
| Financial income | 75/76B | €59 | €32 | -€26 | -45.2% |
| Recurring financial income | 75 | €59 | €32 | -€26 | -45.2% |
| Financial charges | 65/66B | €469 | €236 | -€232 | -49.6% |
| Recurring financial charges | 65 | €469 | €236 | -€232 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €18,102 | -€16,960 | -€35,062 | |
| Income taxes | 67/77 | €868 | €1,062 | +€194 | +22.3% |
| Profit (loss) for the period | 9904 | €17,234 | -€18,021 | -€35,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,234 | -€18,021 | -€35,255 |
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.