Les Constructeurs de Charme: 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.
Les Constructeurs de Charme
Largest movements
- Cash -€122,740
down €122,740 (-90.6%), from €135,496 to €12,755
mainly Net result for the year (-€124,532) and Accrued charges and deferred income (-€65,856)
- Tangible fixed assets -€33,716
down €33,716 (-28.6%), from €117,837 to €84,121
of which Furniture and vehicles: -€22,149
- Receivables within one year +€5,689
up €5,689 (+16.4%), from €34,788 to €40,476
of which Trade receivables: +€3,635
- Profit (loss) carried forward -€120,685
new in 2025: -€120,685
- Accrued charges and deferred income -€65,856
no longer reported in 2025 (was €65,856)
- Advances received +€21,200
new in 2025: €21,200
- Other debts +€16,918
up €16,918 (+438%), from €3,859 to €20,777
- Tax, wage and social debts -€12,917
down €12,917 (-20.8%), from €62,009 to €49,092
of which Taxes: -€13,102
- Gross operating margin -€253,082
down €253,082 (-76.5%), from €330,780 to €77,698
- Staff costs -€46,333
down €46,333 (-23.2%), from €199,761 to €153,428
- Taxes -€14,656
down €14,656 (-75.0%), from €19,541 to €4,885
- Depreciation +€4,300
up €4,300 (+11.5%), from €37,406 to €41,706
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 | €297,440 | €143,983 | -€153,457 | -51.6% |
| Fixed assets | 21/28 | €118,561 | €84,844 | -€33,716 | -28.4% |
| Tangible fixed assets | 22/27 | €117,837 | €84,121 | -€33,716 | -28.6% |
| Plant, machinery and equipment | 23 | €41,990 | €30,423 | -€11,567 | -27.5% |
| Furniture and vehicles | 24 | €75,847 | €53,697 | -€22,149 | -29.2% |
| Financial fixed assets | 28 | €724 | €724 | = | 0.0% |
| Current assets | 29/58 | €178,879 | €59,138 | -€119,741 | -66.9% |
| Amounts receivable within one year | 40/41 | €34,788 | €40,476 | +€5,689 | +16.4% |
| Trade receivables | 40 | €28,973 | €32,608 | +€3,635 | +12.5% |
| Other amounts receivable | 41 | €5,815 | €7,869 | +€2,053 | +35.3% |
| Cash at bank and in hand | 54/58 | €135,496 | €12,755 | -€122,740 | -90.6% |
| Deferred charges and accrued income | 490/1 | €8,596 | €5,907 | -€2,689 | -31.3% |
| Total equity and liabilities | 10/49 | €297,440 | €143,983 | -€153,457 | -51.6% |
| Equity | 10/15 | €134,458 | €13,773 | -€120,685 | -89.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €129,458 | €129,458 | = | 0.0% |
| Distributable reserves | 133 | €129,458 | €129,458 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€120,685 | -€120,685 | |
| Amounts payable | 17/49 | €162,982 | €130,210 | -€32,772 | -20.1% |
| Amounts payable within one year | 42/48 | €97,126 | €130,210 | +€33,084 | +34.1% |
| Trade debts | 44 | €31,258 | €39,141 | +€7,883 | +25.2% |
| Suppliers | 440/4 | €31,258 | €39,141 | +€7,883 | +25.2% |
| Advances received on contracts in progress | 46 | - | €21,200 | +€21,200 | |
| Taxes, remuneration and social security | 45 | €62,009 | €49,092 | -€12,917 | -20.8% |
| Taxes | 450/3 | €39,450 | €26,348 | -€13,102 | -33.2% |
| Remuneration and social security | 454/9 | €22,558 | €22,744 | +€185 | +0.8% |
| Other amounts payable | 47/48 | €3,859 | €20,777 | +€16,918 | +438% |
| Accrued charges and deferred income | 492/3 | €65,856 | - | -€65,856 | |
| Remuneration, social security and pensions | 62 | €199,761 | €153,428 | -€46,333 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,406 | €41,706 | +€4,300 | +11.5% |
| Other operating charges | 640/8 | €2,654 | €2,775 | +€121 | +4.6% |
| Gross operating margin | 9900 | €330,780 | €77,698 | -€253,082 | -76.5% |
| Operating profit (loss) | 9901 | €90,959 | -€120,211 | -€211,170 | |
| Financial income | 75/76B | €613 | €650 | +€36 | +5.9% |
| Recurring financial income | 75 | €613 | €650 | +€36 | +5.9% |
| Financial charges | 65/66B | €1,133 | €85 | -€1,047 | -92.5% |
| Recurring financial charges | 65 | €1,133 | €85 | -€1,047 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | €90,440 | -€119,647 | -€210,087 | |
| Income taxes | 67/77 | €19,541 | €4,885 | -€14,656 | -75.0% |
| Profit (loss) for the period | 9904 | €70,899 | -€124,532 | -€195,432 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,899 | -€124,532 | -€195,432 |
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 18 October 2026 via checked.be.