DE CHARLOU: 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.
DE CHARLOU
Largest movements
- Cash -€15,075
down €15,075 (-15.0%), from €100,726 to €85,652
mainly Investment in fixed assets (net) (-€50,327) and Net result for the year (-€16,022)
- Tangible fixed assets +€6,985
up €6,985 (+3.4%), from €205,292 to €212,277
of which Land and buildings: +€83,782
- Receivables within one year +€4,132
up €4,132 (+5.4%), from €77,200 to €81,332
of which Other amounts receivable: +€4,032
- Profit (loss) carried forward -€16,022
down €16,022 (-4.6%), from €346,074 to €330,052
- Tax, wage and social debts +€5,625
up €5,625 (+653%), from €861 to €6,486
of which Taxes: +€4,199
- Trade debts +€5,499
up €5,499 (+293%), from €1,878 to €7,377
- Gross operating margin +€22,399
up €22,399 (+216%), from €10,393 to €32,792
- Depreciation +€1,398
up €1,398 (+3.3%), from €41,945 to €43,343
- Financial charges +€1,104
up €1,104 (+123%), from €899 to €2,003
of which Financial charges: +€804
- Financial income -€622
down €622 (-33.6%), from €1,850 to €1,228
- Other operating charges +€395
up €395 (+9.7%), from €4,054 to €4,449
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 | €385,605 | €380,707 | -€4,898 | -1.3% |
| Fixed assets | 21/28 | €205,292 | €212,277 | +€6,985 | +3.4% |
| Tangible fixed assets | 22/27 | €205,292 | €212,277 | +€6,985 | +3.4% |
| Land and buildings | 22 | €113,910 | €197,693 | +€83,782 | +73.6% |
| Plant, machinery and equipment | 23 | €90,760 | €12,450 | -€78,310 | -86.3% |
| Furniture and vehicles | 24 | €622 | €2,134 | +€1,512 | +243% |
| Current assets | 29/58 | €180,313 | €168,430 | -€11,883 | -6.6% |
| Amounts receivable within one year | 40/41 | €77,200 | €81,332 | +€4,132 | +5.4% |
| Trade receivables | 40 | €125 | €225 | +€100 | +80.0% |
| Other amounts receivable | 41 | €77,075 | €81,107 | +€4,032 | +5.2% |
| Cash at bank and in hand | 54/58 | €100,726 | €85,652 | -€15,075 | -15.0% |
| Deferred charges and accrued income | 490/1 | €2,386 | €1,446 | -€940 | -39.4% |
| Total equity and liabilities | 10/49 | €385,605 | €380,707 | -€4,898 | -1.3% |
| Equity | 10/15 | €382,866 | €366,843 | -€16,022 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,192 | €18,192 | = | 0.0% |
| Distributable reserves | 133 | €18,192 | €18,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346,074 | €330,052 | -€16,022 | -4.6% |
| Amounts payable | 17/49 | €2,739 | €13,863 | +€11,124 | +406% |
| Amounts payable within one year | 42/48 | €2,739 | €13,863 | +€11,124 | +406% |
| Trade debts | 44 | €1,878 | €7,377 | +€5,499 | +293% |
| Suppliers | 440/4 | €1,878 | €7,377 | +€5,499 | +293% |
| Taxes, remuneration and social security | 45 | €861 | €6,486 | +€5,625 | +653% |
| Taxes | 450/3 | €561 | €4,761 | +€4,199 | +748% |
| Remuneration and social security | 454/9 | €300 | €1,725 | +€1,425 | +475% |
| Remuneration, social security and pensions | 62 | €39 | - | -€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,945 | €43,343 | +€1,398 | +3.3% |
| Other operating charges | 640/8 | €4,054 | €4,449 | +€395 | +9.7% |
| Gross operating margin | 9900 | €10,393 | €32,792 | +€22,399 | +216% |
| Operating profit (loss) | 9901 | -€35,645 | -€15,000 | +€20,645 | +57.9% |
| Financial income | 75/76B | €1,850 | €1,228 | -€622 | -33.6% |
| Recurring financial income | 75 | €1,850 | €1,228 | -€622 | -33.6% |
| Financial charges | 65/66B | €899 | €2,003 | +€1,104 | +123% |
| Recurring financial charges | 65 | €899 | €1,703 | +€804 | +89.5% |
| Non-recurring financial charges | 66B | - | €300 | +€300 | |
| Profit (loss) for the period before taxes | 9903 | -€34,694 | -€15,775 | +€18,919 | +54.5% |
| Income taxes | 67/77 | €260 | €247 | -€12 | -4.8% |
| Profit (loss) for the period | 9904 | -€34,954 | -€16,022 | +€18,931 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,954 | -€16,022 | +€18,931 | +54.2% |
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 22 October 2026 via checked.be.