LA CHARBONNIERE: 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.
LA CHARBONNIERE
Largest movements
- Tangible fixed assets -€13,097
down €13,097 (-4.7%), from €277,814 to €264,717
of which Land and buildings: -€7,276
- Current investments +€10,055
up €10,055 (+709%), from €1,418 to €11,473
- Receivables within one year -€5,025
down €5,025 (-11.6%), from €43,400 to €38,375
of which Other amounts receivable: -€8,837
- Cash +€4,157
up €4,157 (+21.7%), from €19,112 to €23,268
mainly Depreciation (+€16,096) and Receivables within one year (+€5,025)
- Debts after one year -€14,771
down €14,771 (-9.1%), from €162,965 to €148,195
- Reserves +€4,119
up €4,119 (+5.0%), from €82,083 to €86,203
of which Distributable reserves: +€4,119
- Other debts +€3,785
up €3,785 (+12.2%), from €31,147 to €34,932
- Gross operating margin +€15,335
up €15,335 (+42.7%), from €35,891 to €51,226
- Financial charges +€8,470
up €8,470 (+187%), from €4,533 to €13,003
of which Financial charges: +€7,870
- Depreciation +€7,237
up €7,237 (+81.7%), from €8,859 to €16,096
- Other operating charges +€1,616
up €1,616 (+11.2%), from €14,428 to €16,045
- Taxes -€765
down €765 (-27.5%), from €2,784 to €2,019
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 | €343,186 | €339,302 | -€3,884 | -1.1% |
| Fixed assets | 21/28 | €277,814 | €264,717 | -€13,097 | -4.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €277,814 | €264,717 | -€13,097 | -4.7% |
| Land and buildings | 22 | €244,017 | €236,741 | -€7,276 | -3.0% |
| Plant, machinery and equipment | 23 | €7,299 | €7,338 | +€39 | +0.5% |
| Furniture and vehicles | 24 | €26,498 | €20,638 | -€5,860 | -22.1% |
| Current assets | 29/58 | €65,372 | €74,586 | +€9,214 | +14.1% |
| Amounts receivable within one year | 40/41 | €43,400 | €38,375 | -€5,025 | -11.6% |
| Trade receivables | 40 | €29,653 | €33,465 | +€3,812 | +12.9% |
| Other amounts receivable | 41 | €13,747 | €4,911 | -€8,837 | -64.3% |
| Current investments | 50/53 | €1,418 | €11,473 | +€10,055 | +709% |
| Cash at bank and in hand | 54/58 | €19,112 | €23,268 | +€4,157 | +21.7% |
| Deferred charges and accrued income | 490/1 | €1,442 | €1,470 | +€27 | +1.9% |
| Total equity and liabilities | 10/49 | €343,186 | €339,302 | -€3,884 | -1.1% |
| Equity | 10/15 | €114,812 | €118,931 | +€4,119 | +3.6% |
| Contributions | 10/11 | €6,941 | €6,941 | = | 0.0% |
| Reserves | 13 | €82,083 | €86,203 | +€4,119 | +5.0% |
| Non-distributable reserves | 130/1 | €2,082 | €2,082 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,082 | €2,082 | = | 0.0% |
| Distributable reserves | 133 | €80,001 | €84,120 | +€4,119 | +5.1% |
| Profit (loss) carried forward | 14 | €25,787 | €25,787 | = | 0.0% |
| Amounts payable | 17/49 | €228,374 | €220,371 | -€8,003 | -3.5% |
| Amounts payable after more than one year | 17 | €162,965 | €148,195 | -€14,771 | -9.1% |
| Financial debts | 170/4 | €162,965 | €148,195 | -€14,771 | -9.1% |
| Amounts payable within one year | 42/48 | €65,409 | €72,177 | +€6,768 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €14,128 | €14,771 | +€643 | +4.6% |
| Trade debts | 44 | €17,229 | €18,863 | +€1,634 | +9.5% |
| Suppliers | 440/4 | €17,229 | €18,863 | +€1,634 | +9.5% |
| Advances received on contracts in progress | 46 | - | €450 | +€450 | |
| Taxes, remuneration and social security | 45 | €2,905 | €3,162 | +€256 | +8.8% |
| Taxes | 450/3 | €2,905 | €3,162 | +€256 | +8.8% |
| Other amounts payable | 47/48 | €31,147 | €34,932 | +€3,785 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,859 | €16,096 | +€7,237 | +81.7% |
| Other operating charges | 640/8 | €14,428 | €16,045 | +€1,616 | +11.2% |
| Gross operating margin | 9900 | €35,891 | €51,226 | +€15,335 | +42.7% |
| Operating profit (loss) | 9901 | €12,603 | €19,085 | +€6,482 | +51.4% |
| Financial income | 75/76B | €76 | €56 | -€20 | -26.1% |
| Recurring financial income | 75 | €76 | €56 | -€20 | -26.1% |
| Financial charges | 65/66B | €4,533 | €13,003 | +€8,470 | +187% |
| Recurring financial charges | 65 | €4,533 | €12,403 | +€7,870 | +174% |
| Non-recurring financial charges | 66B | - | €600 | +€600 | |
| Profit (loss) for the period before taxes | 9903 | €8,147 | €6,138 | -€2,008 | -24.7% |
| Income taxes | 67/77 | €2,784 | €2,019 | -€765 | -27.5% |
| Profit (loss) for the period | 9904 | €5,363 | €4,119 | -€1,244 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,363 | €4,119 | -€1,244 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.