INFICHARLOTTE: 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.
INFICHARLOTTE
Largest movements
- Cash +€25,260
up €25,260 (+266%), from €9,486 to €34,745
mainly Tax, wage and social debts (+€29,939) and Depreciation (+€9,900)
- Intangible fixed assets -€6,000
down €6,000 (-14.1%), from €42,510 to €36,510
- Tangible fixed assets -€3,900
down €3,900 (-48.0%), from €8,131 to €4,231
- Tax, wage and social debts +€29,939
up €29,939 (+592%), from €5,054 to €34,993
of which Remuneration and social security: +€20,442
- Profit (loss) carried forward -€15,453
down €15,453 (-17.6%), from €87,689 to €72,236
- Reserves +€11,783
up €11,783 (+2,357%), from €500 to €12,283
of which Distributable reserves: +€11,783
- Debts after one year -€8,434
down €8,434 (-32.0%), from €26,324 to €17,890
- Trade debts -€2,539
down €2,539 (-87.5%), from €2,904 to €364
- Staff costs +€51,663
new in 2025: €51,663
- Taxes +€16,086
up €16,086 (+318%), from €5,054 to €21,140
- Gross operating margin +€1,871
up €1,871 (+2.3%), from €80,389 to €82,260
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 | €135,581 | €151,200 | +€15,619 | +11.5% |
| Fixed assets | 21/28 | €50,641 | €40,741 | -€9,900 | -19.5% |
| Intangible fixed assets | 21 | €42,510 | €36,510 | -€6,000 | -14.1% |
| Tangible fixed assets | 22/27 | €8,131 | €4,231 | -€3,900 | -48.0% |
| Furniture and vehicles | 24 | €8,131 | €4,231 | -€3,900 | -48.0% |
| Current assets | 29/58 | €84,940 | €110,460 | +€25,519 | +30.0% |
| Amounts receivable within one year | 40/41 | €75,264 | €75,714 | +€450 | +0.6% |
| Other amounts receivable | 41 | €75,264 | €75,714 | +€450 | +0.6% |
| Cash at bank and in hand | 54/58 | €9,486 | €34,745 | +€25,260 | +266% |
| Deferred charges and accrued income | 490/1 | €191 | - | -€191 | |
| Total equity and liabilities | 10/49 | €135,581 | €151,200 | +€15,619 | +11.5% |
| Equity | 10/15 | €93,189 | €89,519 | -€3,670 | -3.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €12,283 | +€11,783 | +2,357% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | - | €11,783 | +€11,783 | |
| Profit (loss) carried forward | 14 | €87,689 | €72,236 | -€15,453 | -17.6% |
| Amounts payable | 17/49 | €42,392 | €61,681 | +€19,289 | +45.5% |
| Amounts payable after more than one year | 17 | €26,324 | €17,890 | -€8,434 | -32.0% |
| Financial debts | 170/4 | €26,324 | €17,890 | -€8,434 | -32.0% |
| Amounts payable within one year | 42/48 | €16,068 | €43,791 | +€27,723 | +173% |
| Current portion of amounts payable after more than one year | 42 | €8,110 | €8,434 | +€324 | +4.0% |
| Trade debts | 44 | €2,904 | €364 | -€2,539 | -87.5% |
| Suppliers | 440/4 | €2,904 | €364 | -€2,539 | -87.5% |
| Taxes, remuneration and social security | 45 | €5,054 | €34,993 | +€29,939 | +592% |
| Taxes | 450/3 | €5,054 | €14,551 | +€9,497 | +188% |
| Remuneration and social security | 454/9 | - | €20,442 | +€20,442 | |
| Remuneration, social security and pensions | 62 | - | €51,663 | +€51,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,900 | €9,900 | = | 0.0% |
| Other operating charges | 640/8 | €983 | €856 | -€128 | -13.0% |
| Gross operating margin | 9900 | €80,389 | €82,260 | +€1,871 | +2.3% |
| Operating profit (loss) | 9901 | €69,505 | €19,842 | -€49,664 | -71.5% |
| Financial charges | 65/66B | €3,120 | €2,371 | -€749 | -24.0% |
| Recurring financial charges | 65 | €3,120 | €2,371 | -€749 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €66,385 | €17,471 | -€48,915 | -73.7% |
| Income taxes | 67/77 | €5,054 | €21,140 | +€16,086 | +318% |
| Profit (loss) for the period | 9904 | €61,331 | -€3,670 | -€65,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,331 | -€3,670 | -€65,001 |
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 20 October 2026 via checked.be.