COLLECTIONS DE CHARME: 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.
COLLECTIONS DE CHARME
Largest movements
- Tangible fixed assets -€30,403
down €30,403 (-14.0%), from €217,653 to €187,250
of which Plant, machinery and equipment: -€17,689
- Receivables within one year +€23,811
up €23,811 (+413.7%), from €5,755 to €29,566
of which Trade receivables: +€23,811
- Cash -€19,992
down €19,992 (-68.0%), from €29,401 to €9,409
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€24,910)
- Stocks and contracts -€4,021
down €4,021 (-4.5%), from €89,459 to €85,438
- Reserves -€50,000
down €50,000 (-31.8%), from €157,367 to €107,367
of which Distributable reserves: -€50,000
- Other debts +€47,524
up €47,524 (+96.1%), from €49,439 to €96,963
- Debts after one year -€24,910
down €24,910 (-49.1%), from €50,768 to €25,857
- Trade debts +€15,680
up €15,680 (+155.9%), from €10,055 to €25,735
- Profit (loss) carried forward -€15,169
down €15,169 (-140.4%), from -€10,802 to -€25,971
- Staff costs -€4,964
down €4,964 (-9.1%), from €54,378 to €49,414
- Other operating charges -€3,801
down €3,801 (-48.8%), from €7,789 to €3,988
- Depreciation +€3,702
up €3,702 (+13.9%), from €26,701 to €30,403
- Gross operating margin -€3,405
down €3,405 (-4.3%), from €79,851 to €76,446
- Taxes +€1,950
up €1,950 (+350.6%), from €556 to €2,507
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 | €346,355 | €318,408 | -€27,948 | -8.1% |
| Fixed assets | 21/28 | €221,741 | €191,573 | -€30,168 | -13.6% |
| Tangible fixed assets | 22/27 | €217,653 | €187,250 | -€30,403 | -14.0% |
| Plant, machinery and equipment | 23 | €167,337 | €149,648 | -€17,689 | -10.6% |
| Furniture and vehicles | 24 | €50,317 | €37,603 | -€12,714 | -25.3% |
| Financial fixed assets | 28 | €4,088 | €4,323 | +€235 | +5.7% |
| Current assets | 29/58 | €124,614 | €126,835 | +€2,220 | +1.8% |
| Stocks and contracts in progress | 3 | €89,459 | €85,438 | -€4,021 | -4.5% |
| Stocks | 30/36 | €89,459 | €85,438 | -€4,021 | -4.5% |
| Amounts receivable within one year | 40/41 | €5,755 | €29,566 | +€23,811 | +413.7% |
| Trade receivables | 40 | €5,755 | €29,566 | +€23,811 | +413.7% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €29,401 | €9,409 | -€19,992 | -68.0% |
| Deferred charges and accrued income | 490/1 | - | €2,422 | +€2,422 | |
| Total equity and liabilities | 10/49 | €346,355 | €318,408 | -€27,948 | -8.1% |
| Equity | 10/15 | €165,165 | €99,996 | -€65,169 | -39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,367 | €107,367 | -€50,000 | -31.8% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €141,367 | €91,367 | -€50,000 | -35.4% |
| Profit (loss) carried forward | 14 | -€10,802 | -€25,971 | -€15,169 | -140.4% |
| Amounts payable | 17/49 | €181,191 | €218,412 | +€37,221 | +20.5% |
| Amounts payable after more than one year | 17 | €50,768 | €25,857 | -€24,910 | -49.1% |
| Financial debts | 170/4 | €50,768 | €25,857 | -€24,910 | -49.1% |
| Amounts payable within one year | 42/48 | €130,423 | €192,554 | +€62,131 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €24,233 | €24,910 | +€677 | +2.8% |
| Trade debts | 44 | €10,055 | €25,735 | +€15,680 | +155.9% |
| Suppliers | 440/4 | €10,055 | €25,735 | +€15,680 | +155.9% |
| Taxes, remuneration and social security | 45 | €46,696 | €44,945 | -€1,751 | -3.7% |
| Taxes | 450/3 | €34,214 | €33,434 | -€780 | -2.3% |
| Remuneration and social security | 454/9 | €12,482 | €11,511 | -€971 | -7.8% |
| Other amounts payable | 47/48 | €49,439 | €96,963 | +€47,524 | +96.1% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €54,378 | €49,414 | -€4,964 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,701 | €30,403 | +€3,702 | +13.9% |
| Other operating charges | 640/8 | €7,789 | €3,988 | -€3,801 | -48.8% |
| Gross operating margin | 9900 | €79,851 | €76,446 | -€3,405 | -4.3% |
| Operating profit (loss) | 9901 | -€9,016 | -€7,359 | +€1,658 | +18.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €5,403 | €5,303 | -€100 | -1.8% |
| Recurring financial charges | 65 | €5,403 | €5,303 | -€100 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,417 | -€12,662 | +€1,755 | +12.2% |
| Income taxes | 67/77 | €556 | €2,507 | +€1,950 | +350.6% |
| Profit (loss) for the period | 9904 | -€14,973 | -€15,169 | -€195 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,973 | -€15,169 | -€195 | -1.3% |
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 10 October 2026 via checked.be.