JULIETTE CHARON: 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.
JULIETTE CHARON
Largest movements
- Cash +€118,286
up €118,286 (+84.1%), from €140,730 to €259,015
mainly Other debts (+€285,634) and Net result for the year (+€116,123)
- Receivables within one year -€36,928
down €36,928 (-40.7%), from €90,840 to €53,912
of which Trade receivables: -€40,320
- Other debts +€285,634
up €285,634 (+2,424%), from €11,782 to €297,416
- Profit (loss) carried forward -€175,641
no longer reported in 2025 (was €175,641)
- Tax, wage and social debts -€27,364
down €27,364 (-64.1%), from €42,722 to €15,358
of which Taxes: -€27,364
- Financial charges -€202,551
down €202,551 (-98.9%), from €204,895 to €2,344
- Financial income -€172,219
down €172,219 (-100.0%), from €172,219 to €0
- Gross operating margin +€23,545
up €23,545 (+15.6%), from €151,298 to €174,843
- Other operating charges +€11,179
up €11,179 (+130%), from €8,587 to €19,765
- Taxes +€3,305
up €3,305 (+10.7%), from €30,947 to €34,252
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 | €235,676 | €317,325 | +€81,650 | +34.6% |
| Fixed assets | 21/28 | €4,031 | €4,321 | +€291 | +7.2% |
| Tangible fixed assets | 22/27 | €4,031 | €4,321 | +€291 | +7.2% |
| Furniture and vehicles | 24 | €4,031 | €4,321 | +€291 | +7.2% |
| Current assets | 29/58 | €231,645 | €313,004 | +€81,359 | +35.1% |
| Amounts receivable within one year | 40/41 | €90,840 | €53,912 | -€36,928 | -40.7% |
| Trade receivables | 40 | €86,787 | €46,467 | -€40,320 | -46.5% |
| Other amounts receivable | 41 | €4,053 | €7,445 | +€3,392 | +83.7% |
| Cash at bank and in hand | 54/58 | €140,730 | €259,015 | +€118,286 | +84.1% |
| Deferred charges and accrued income | 490/1 | €76 | €77 | +€1 | +2.0% |
| Total equity and liabilities | 10/49 | €235,676 | €317,325 | +€81,650 | +34.6% |
| Equity | 10/15 | €178,641 | €3,000 | -€175,641 | -98.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,641 | - | -€175,641 | |
| Amounts payable | 17/49 | €57,035 | €314,325 | +€257,290 | +451% |
| Amounts payable within one year | 42/48 | €56,383 | €314,325 | +€257,943 | +457% |
| Trade debts | 44 | €1,878 | €1,551 | -€327 | -17.4% |
| Suppliers | 440/4 | €1,878 | €1,551 | -€327 | -17.4% |
| Taxes, remuneration and social security | 45 | €42,722 | €15,358 | -€27,364 | -64.1% |
| Taxes | 450/3 | €36,722 | €9,358 | -€27,364 | -74.5% |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €11,782 | €297,416 | +€285,634 | +2,424% |
| Accrued charges and deferred income | 492/3 | €652 | - | -€652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,767 | €2,358 | +€592 | +33.5% |
| Other operating charges | 640/8 | €8,587 | €19,765 | +€11,179 | +130% |
| Gross operating margin | 9900 | €151,298 | €174,843 | +€23,545 | +15.6% |
| Operating profit (loss) | 9901 | €140,945 | €152,719 | +€11,774 | +8.4% |
| Financial income | 75/76B | €172,219 | €0 | -€172,219 | -100.0% |
| Recurring financial income | 75 | €172,219 | €0 | -€172,219 | -100.0% |
| Financial charges | 65/66B | €204,895 | €2,344 | -€202,551 | -98.9% |
| Recurring financial charges | 65 | €204,895 | €2,344 | -€202,551 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €108,269 | €150,375 | +€42,106 | +38.9% |
| Income taxes | 67/77 | €30,947 | €34,252 | +€3,305 | +10.7% |
| Profit (loss) for the period | 9904 | €77,322 | €116,123 | +€38,801 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,322 | €116,123 | +€38,801 | +50.2% |
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 26 October 2026 via checked.be.