FONCIERE CHARLIER: 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.
FONCIERE CHARLIER
Largest movements
- Cash -€68,073
down €68,073 (-41.7%), from €163,294 to €95,221
mainly Investment in fixed assets (net) (-€59,460) and Net result for the year (-€23,794)
- Tangible fixed assets +€37,345
up €37,345 (+21.4%), from €174,612 to €211,956
of which Land and buildings: +€43,688
- Profit (loss) carried forward -€23,794
down €23,794 (-126%), from -€18,899 to -€42,693
- Taxes +€4,147
new in 2025: €4,147
- Financial income +€4,000
new in 2025: €4,000
- Depreciation +€2,936
up €2,936 (+15.3%), from €19,180 to €22,116
- Financial charges -€1,608
down €1,608 (-73.2%), from €2,198 to €590
- Gross operating margin +€269
up €269 (+22.2%), from -€1,210 to -€941
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 | €636,812 | €607,843 | -€28,969 | -4.5% |
| Fixed assets | 21/28 | €174,612 | €211,956 | +€37,345 | +21.4% |
| Tangible fixed assets | 22/27 | €174,612 | €211,956 | +€37,345 | +21.4% |
| Land and buildings | 22 | €108,641 | €152,329 | +€43,688 | +40.2% |
| Plant, machinery and equipment | 23 | €1,126 | €809 | -€317 | -28.1% |
| Furniture and vehicles | 24 | €754 | €554 | -€200 | -26.5% |
| Leasing and similar rights | 25 | €64,091 | €58,265 | -€5,826 | -9.1% |
| Current assets | 29/58 | €462,200 | €395,886 | -€66,314 | -14.3% |
| Amounts receivable within one year | 40/41 | €28,124 | €30,406 | +€2,282 | +8.1% |
| Trade receivables | 40 | - | €164 | +€164 | |
| Other amounts receivable | 41 | €28,124 | €30,242 | +€2,118 | +7.5% |
| Current investments | 50/53 | €270,000 | €270,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €163,294 | €95,221 | -€68,073 | -41.7% |
| Deferred charges and accrued income | 490/1 | €782 | €259 | -€522 | -66.8% |
| Total equity and liabilities | 10/49 | €636,812 | €607,843 | -€28,969 | -4.5% |
| Equity | 10/15 | €225,361 | €201,567 | -€23,794 | -10.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €230,000 | €230,000 | = | 0.0% |
| Distributable reserves | 133 | €230,000 | €230,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,899 | -€42,693 | -€23,794 | -126% |
| Provisions and deferred taxes | 16 | €378,402 | €378,402 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €378,402 | €378,402 | = | 0.0% |
| Pensions and similar obligations | 160 | €378,402 | €378,402 | = | 0.0% |
| Amounts payable | 17/49 | €33,049 | €27,874 | -€5,175 | -15.7% |
| Amounts payable within one year | 42/48 | €32,449 | €27,274 | -€5,175 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €5,148 | - | -€5,148 | |
| Trade debts | 44 | €6 | €78 | +€72 | +1,189% |
| Suppliers | 440/4 | €6 | €78 | +€72 | +1,189% |
| Other amounts payable | 47/48 | €27,295 | €27,196 | -€99 | -0.4% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,180 | €22,116 | +€2,936 | +15.3% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€1,210 | -€941 | +€269 | +22.2% |
| Operating profit (loss) | 9901 | -€20,440 | -€23,057 | -€2,617 | -12.8% |
| Financial income | 75/76B | - | €4,000 | +€4,000 | |
| Recurring financial income | 75 | - | €4,000 | +€4,000 | |
| Financial charges | 65/66B | €2,198 | €590 | -€1,608 | -73.2% |
| Recurring financial charges | 65 | €2,198 | €590 | -€1,608 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,637 | -€19,647 | +€2,991 | +13.2% |
| Income taxes | 67/77 | - | €4,147 | +€4,147 | |
| Profit (loss) for the period | 9904 | -€22,637 | -€23,794 | -€1,157 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,637 | -€23,794 | -€1,157 | -5.1% |
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 23 October 2026 via checked.be.