La Charmille: 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.
What changed
La Charmille
NACE 87.301, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€185,148
2024 · -€186,552+€1,404
Equity
€66,812
2024 · -€186,015+€252,827
Cash
€403,256
2024 · €121,177+€282,079
Balance sheet total
€3.7m
2024 · €2.1m+€1.5m
Largest movements
Assets
- Tangible fixed assets +€712,657
up €712,657 (+53.1%), from €1.3m to €2.1m
of which Land and buildings: +€505,781
- Receivables within one year +€538,204
up €538,204 (+85.4%), from €630,447 to €1.2m
of which Other amounts receivable: +€515,187
- Cash +€282,079
up €282,079 (+233%), from €121,177 to €403,256
mainly Debts within one year (+€1.3m) and Contributions, distributions and other (+€437,975)
Equity and liabilities
- Debts within one year +€1.3m
up €1.3m (+80.1%), from €1.7m to €3.0m
- Investment grants +€437,975
up €437,975 (+517%), from €84,685 to €522,660
- Profit (loss) carried forward -€185,148
down €185,148 (-38.6%), from -€480,258 to -€665,406
- Debts after one year -€44,212
down €44,212 (-8.3%), from €531,018 to €486,806
Income statement
- Other operating charges -€72,793
down €72,793 (-26.6%), from €274,000 to €201,207
- Purchases and services -€66,826
down €66,826 (-4.5%), from €1.5m to €1.4m
- Staff costs +€57,411
up €57,411 (+1.3%), from €4.4m to €4.5m
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.
Result 2024
-€186,552
Gross operating margin
-€12,333
Staff costs
-€57,411
Depreciation
-€29,040
Other operating charges
+€72,793
Other operating items
+€45,600
Financial income
-€19,488
Financial charges
+€457
Taxes
+€826
Result 2025
-€185,148
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€715,853
Investment
-€827,538
Financing
+€393,763
Cash 2024
€121,177
From operations (derived)
+€715,853
Net result for the year
-€185,148
Depreciation
+€114,881
Receivables within one year
-€538,204
Deferred charges and accrued income
-€6,323
Debts within one year
+€1.3m
Accrued charges and deferred income
-€4,697
Investment (derived)
-€827,538
Investment in fixed assets (net)
-€827,538
Financing
+€393,763
Debts after one year
-€44,212
Contributions, distributions and other
+€437,975
Cash 2025
€403,256
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,113,576 | €3,652,839 | +€1.5m | +72.8% |
| Fixed assets | 21/28 | €1,342,755 | €2,055,412 | +€712,657 | +53.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,342,255 | €2,054,912 | +€712,657 | +53.1% |
| Land and buildings | 22 | €1,048,342 | €1,554,122 | +€505,781 | +48.2% |
| Plant, machinery and equipment | 23 | €2,002 | €3,318 | +€1,315 | +65.7% |
| Furniture and vehicles | 24 | €68,460 | €214,685 | +€146,225 | +214% |
| Assets under construction and advance payments | 27 | €223,451 | €282,787 | +€59,336 | +26.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €770,821 | €1,597,427 | +€826,606 | +107% |
| Amounts receivable within one year | 40/41 | €630,447 | €1,168,651 | +€538,204 | +85.4% |
| Trade receivables | 40 | €333,742 | €356,759 | +€23,016 | +6.9% |
| Other amounts receivable | 41 | €296,705 | €811,892 | +€515,187 | +174% |
| Cash at bank and in hand | 54/58 | €121,177 | €403,256 | +€282,079 | +233% |
| Deferred charges and accrued income | 490/1 | €19,197 | €25,521 | +€6,323 | +32.9% |
| Total equity and liabilities | 10/49 | €2,113,576 | €3,652,839 | +€1.5m | +72.8% |
| Equity | 10/15 | -€186,015 | €66,812 | +€252,827 | |
| Contributions | 10/11 | €166,783 | €166,783 | = | 0.0% |
| Capital | 10 | €166,783 | €166,783 | = | 0.0% |
| Reserves | 13 | €42,775 | €42,775 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€480,258 | -€665,406 | -€185,148 | -38.6% |
| Investment grants | 15 | €84,685 | €522,660 | +€437,975 | +517% |
| Provisions and deferred taxes | 16 | €16,823 | €16,823 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,823 | €16,823 | = | 0.0% |
| Pensions and similar obligations | 160 | €16,823 | €16,823 | = | 0.0% |
| Amounts payable | 17/49 | €2,282,769 | €3,569,204 | +€1.3m | +56.4% |
| Amounts payable after more than one year | 17 | €531,018 | €486,806 | -€44,212 | -8.3% |
| Financial debts | 170/4 | €531,018 | €486,806 | -€44,212 | -8.3% |
| Amounts payable within one year | 42/48 | €1,666,414 | €3,001,758 | +€1.3m | +80.1% |
| Current portion of amounts payable after more than one year | 42 | €55,726 | €44,212 | -€11,514 | -20.7% |
| Trade debts | 44 | €196,300 | €205,058 | +€8,758 | +4.5% |
| Suppliers | 440/4 | €196,300 | €205,058 | +€8,758 | +4.5% |
| Taxes, remuneration and social security | 45 | €752,141 | €640,978 | -€111,163 | -14.8% |
| Taxes | 450/3 | €121,486 | €123,022 | +€1,537 | +1.3% |
| Remuneration and social security | 454/9 | €630,655 | €517,956 | -€112,699 | -17.9% |
| Accrued charges and deferred income | 492/3 | €85,337 | €80,640 | -€4,697 | -5.5% |
| Turnover | 70 | €4,181,158 | €4,199,544 | +€18,386 | +0.4% |
| Membership fees, donations, legacies and grants | 73 | €1,553,973 | €1,533,052 | -€20,921 | -1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,483,788 | €1,416,962 | -€66,826 | -4.5% |
| Remuneration, social security and pensions | 62 | €4,432,837 | €4,490,247 | +€57,411 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,841 | €114,881 | +€29,040 | +33.8% |
| Other operating charges | 640/8 | €274,000 | €201,207 | -€72,793 | -26.6% |
| Non-recurring operating charges | 66A | €54,722 | €18,711 | -€36,011 | -65.8% |
| Gross operating margin | 9900 | €4,640,085 | €4,627,753 | -€12,333 | -0.3% |
| Operating profit (loss) | 9901 | -€216,904 | -€197,294 | +€19,610 | +9.0% |
| Financial income | 75/76B | €41,304 | €21,816 | -€19,488 | -47.2% |
| Recurring financial income | 75 | €14,289 | €15,020 | +€731 | +5.1% |
| Non-recurring financial income | 76B | €27,015 | €6,795 | -€20,220 | -74.8% |
| Financial charges | 65/66B | €10,126 | €9,669 | -€457 | -4.5% |
| Recurring financial charges | 65 | €10,126 | €9,669 | -€457 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€185,726 | -€185,148 | +€578 | +0.3% |
| Income taxes | 67/77 | €826 | €0 | -€826 | -100% |
| Profit (loss) for the period | 9904 | -€186,552 | -€185,148 | +€1,404 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€186,552 | -€185,148 | +€1,404 | +0.8% |
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 29 October 2026 via checked.be.