CHARU: 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.
CHARU
Largest movements
- Receivables within one year +€51,313
up €51,313 (+2.1%), from €2.5m to €2.5m
- Other debts -€50,000
down €50,000 (-4.6%), from €1.1m to €1.0m
- Financial income -€17,490
down €17,490 (-18.8%), from €92,834 to €75,344
- Gross operating margin +€1,510
up €1,510 (+4.1%), from -€36,793 to -€35,283
- Financial charges +€491
up €491 (+30.0%), from €1,635 to €2,126
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 | €4,985,046 | €4,972,657 | -€12,389 | -0.2% |
| Fixed assets | 21/28 | €1,229,500 | €1,229,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,229,500 | €1,229,500 | = | 0.0% |
| Current assets | 29/58 | €3,755,546 | €3,743,157 | -€12,389 | -0.3% |
| Amounts receivable after more than one year | 29 | €36,952 | €30,458 | -€6,494 | -17.6% |
| Other amounts receivable | 291 | €36,952 | €30,458 | -€6,494 | -17.6% |
| Amounts receivable within one year | 40/41 | €2,472,752 | €2,524,065 | +€51,313 | +2.1% |
| Other amounts receivable | 41 | €2,472,752 | €2,524,065 | +€51,313 | +2.1% |
| Current investments | 50/53 | €1,169,162 | €1,135,032 | -€34,129 | -2.9% |
| Cash at bank and in hand | 54/58 | €76,035 | €52,935 | -€23,099 | -30.4% |
| Deferred charges and accrued income | 490/1 | €646 | €666 | +€20 | +3.2% |
| Total equity and liabilities | 10/49 | €4,985,046 | €4,972,657 | -€12,389 | -0.2% |
| Equity | 10/15 | €3,886,438 | €3,923,289 | +€36,851 | +0.9% |
| Contributions | 10/11 | €302,000 | €302,000 | = | 0.0% |
| Capital | 10 | €302,000 | €302,000 | = | 0.0% |
| Issued capital | 100 | €302,000 | €302,000 | = | 0.0% |
| Reserves | 13 | €3,584,438 | €3,621,289 | +€36,851 | +1.0% |
| Non-distributable reserves | 130/1 | €30,200 | €30,200 | = | 0.0% |
| Legal reserve | 130 | €30,200 | €30,200 | = | 0.0% |
| Distributable reserves | 133 | €3,554,238 | €3,591,089 | +€36,851 | +1.0% |
| Amounts payable | 17/49 | €1,098,608 | €1,049,368 | -€49,240 | -4.5% |
| Amounts payable within one year | 42/48 | €1,098,608 | €1,048,544 | -€50,063 | -4.6% |
| Trade debts | 44 | €1,044 | €981 | -€63 | -6.1% |
| Suppliers | 440/4 | €1,044 | €981 | -€63 | -6.1% |
| Other amounts payable | 47/48 | €1,097,564 | €1,047,564 | -€50,000 | -4.6% |
| Accrued charges and deferred income | 492/3 | - | €823 | +€823 | |
| Other operating charges | 640/8 | €1,024 | €1,084 | +€60 | +5.8% |
| Gross operating margin | 9900 | -€36,793 | -€35,283 | +€1,510 | +4.1% |
| Operating profit (loss) | 9901 | -€37,817 | -€36,367 | +€1,450 | +3.8% |
| Financial income | 75/76B | €92,834 | €75,344 | -€17,490 | -18.8% |
| Recurring financial income | 75 | €92,834 | €75,344 | -€17,490 | -18.8% |
| Financial charges | 65/66B | €1,635 | €2,126 | +€491 | +30.0% |
| Recurring financial charges | 65 | €1,635 | €2,126 | +€491 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €53,381 | €36,851 | -€16,530 | -31.0% |
| Profit (loss) for the period | 9904 | €53,381 | €36,851 | -€16,530 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,381 | €36,851 | -€16,530 | -31.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.