Come on people, this is quite clearly satirizing Europe's indifference to children dying at our doorstep, not mocking the dying children. Here's a quote from the very article in the OP
"Maajid Nawaz, founder of the think-tank Quilliam defended the magazine's cartoon: "Taste is always in the eye of the beholder. But these cartoons are a damning indictment on our anti-refugee sentiment," he wrote on Facebook. "The McDonald's image is a searing critique of heartless European consumerism in the face of one of the worst human tragedies of our times.
The image about Christians walking on water while Muslims drown is (so obviously) critiquing hypocritical European Christian "love".
Fellow Muslims, not everything and everyone are against us, every time. But if we keep assuming they are by reacting like this, they will surely become so."
Charlie Hebdo is incredibly left-wing. I can't even imagine them suddenly mocking drowning refugees.