CHARY WINNER: 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.
CHARY WINNER
Largest movements
- Stocks and contracts +€55,051
up €55,051 (+590%), from €9,329 to €64,380
- Cash -€28,290
down €28,290 (-80.3%), from €35,221 to €6,931
mainly Stocks and contracts (-€55,051) and Receivables within one year (-€3,416)
- Receivables within one year +€3,416
up €3,416 (+396%), from €863 to €4,279
of which Trade receivables: +€4,279
- Tax, wage and social debts +€13,947
up €13,947 (+122%), from €11,447 to €25,394
of which Remuneration and social security: +€10,338
- Other debts +€11,212
new in 2025: €11,212
- Profit (loss) carried forward +€4,544
up €4,544 (+18.0%), from €25,298 to €29,842
- Turnover +€70,560
up €70,560 (+25.7%), from €274,931 to €345,491
- Gross operating margin +€68,417
up €68,417 (+486%), from €14,065 to €82,482
- Staff costs +€66,495
up €66,495 (+798%), from €8,330 to €74,825
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 | €45,413 | €75,590 | +€30,177 | +66.5% |
| Current assets | 29/58 | €45,413 | €75,590 | +€30,177 | +66.5% |
| Stocks and contracts in progress | 3 | €9,329 | €64,380 | +€55,051 | +590% |
| Stocks | 30/36 | €9,329 | €64,380 | +€55,051 | +590% |
| Amounts receivable within one year | 40/41 | €863 | €4,279 | +€3,416 | +396% |
| Trade receivables | 40 | - | €4,279 | +€4,279 | |
| Other amounts receivable | 41 | €863 | - | -€863 | |
| Cash at bank and in hand | 54/58 | €35,221 | €6,931 | -€28,290 | -80.3% |
| Total equity and liabilities | 10/49 | €45,413 | €75,590 | +€30,177 | +66.5% |
| Equity | 10/15 | €33,056 | €37,600 | +€4,544 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,558 | €1,558 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,558 | €1,558 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,558 | €1,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,298 | €29,842 | +€4,544 | +18.0% |
| Amounts payable | 17/49 | €12,357 | €37,990 | +€25,633 | +207% |
| Amounts payable within one year | 42/48 | €12,357 | €37,990 | +€25,633 | +207% |
| Trade debts | 44 | €910 | €1,384 | +€474 | +52.1% |
| Suppliers | 440/4 | €910 | €1,384 | +€474 | +52.1% |
| Taxes, remuneration and social security | 45 | €11,447 | €25,394 | +€13,947 | +122% |
| Taxes | 450/3 | €3,895 | €7,504 | +€3,609 | +92.7% |
| Remuneration and social security | 454/9 | €7,552 | €17,890 | +€10,338 | +137% |
| Other amounts payable | 47/48 | - | €11,212 | +€11,212 | |
| Turnover | 70 | €274,931 | €345,491 | +€70,560 | +25.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €260,866 | €263,009 | +€2,143 | +0.8% |
| Remuneration, social security and pensions | 62 | €8,330 | €74,825 | +€66,495 | +798% |
| Other operating charges | 640/8 | €1,625 | €1,490 | -€135 | -8.3% |
| Gross operating margin | 9900 | €14,065 | €82,482 | +€68,417 | +486% |
| Operating profit (loss) | 9901 | €4,110 | €6,167 | +€2,057 | +50.0% |
| Financial charges | 65/66B | €132 | €108 | -€24 | -18.2% |
| Recurring financial charges | 65 | €132 | €108 | -€24 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €3,978 | €6,059 | +€2,081 | +52.3% |
| Income taxes | 67/77 | - | €1,515 | +€1,515 | |
| Profit (loss) for the period | 9904 | €3,978 | €4,544 | +€566 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,978 | €4,544 | +€566 | +14.2% |
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 15 October 2026 via checked.be.