CABINET CORBISIER PASCAL: 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.
CABINET CORBISIER PASCAL
Largest movements
- Current assets +€204,325
up €204,325 (+133%), from €153,884 to €358,208
of which Receivables after one year: +€124,642
- Tangible fixed assets +€17,116
up €17,116 (+3,652%), from €469 to €17,585
of which Other tangible fixed assets: +€8,754
- Reserves +€235,477
up €235,477 (+225%), from €104,504 to €339,981
of which Distributable reserves: +€339,881
- Debts within one year -€14,035
down €14,035 (-28.7%), from €48,848 to €34,813
- Gross operating margin -€27,333
down €27,333 (-49.2%), from €55,503 to €28,170
- Financial income +€21,915
new in 2025: €21,915
- Depreciation +€3,496
up €3,496 (+746%), from €469 to €3,964
- Taxes -€1,210
down €1,210 (-7.4%), from €16,328 to €15,118
- Other operating charges +€661
new in 2025: €661
From the 2019 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2019 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,352 | €375,794 | +€221,441 | +143% |
| Fixed assets | 21/28 | €469 | €17,585 | +€17,116 | +3,652% |
| Tangible fixed assets | 22/27 | €469 | €17,585 | +€17,116 | +3,652% |
| Plant, machinery and equipment | 23 | - | €3,350 | +€3,350 | |
| Furniture and vehicles | 24 | - | €5,480 | +€5,480 | |
| Other tangible fixed assets | 26 | - | €8,754 | +€8,754 | |
| Current assets | 29/58 | €153,884 | €358,208 | +€204,325 | +133% |
| Amounts receivable after more than one year | 29 | - | €124,642 | +€124,642 | |
| Other amounts receivable | 291 | - | €124,642 | +€124,642 | |
| Amounts receivable within one year | 40/41 | €153,467 | €230,971 | +€77,504 | +50.5% |
| Trade receivables | 40 | - | €1,364 | +€1,364 | |
| Other amounts receivable | 41 | - | €229,608 | +€229,608 | |
| Cash at bank and in hand | 54/58 | €88 | €2,471 | +€2,382 | +2,693% |
| Deferred charges and accrued income | 490/1 | - | €124 | +€124 | |
| Total equity and liabilities | 10/49 | €154,352 | €375,794 | +€221,441 | +143% |
| Equity | 10/15 | €105,504 | €340,981 | +€235,477 | +223% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €104,504 | €339,981 | +€235,477 | +225% |
| Non-distributable reserves | 130/1 | - | €100 | +€100 | |
| Reserves not available under the articles | 1311 | - | €100 | +€100 | |
| Distributable reserves | 133 | - | €339,881 | +€339,881 | |
| Amounts payable | 17/49 | €48,848 | €34,813 | -€14,035 | -28.7% |
| Amounts payable within one year | 42/48 | €48,848 | €34,813 | -€14,035 | -28.7% |
| Trade debts | 44 | €5,369 | €2,004 | -€3,365 | -62.7% |
| Suppliers | 440/4 | - | €2,004 | +€2,004 | |
| Taxes, remuneration and social security | 45 | - | €32,808 | +€32,808 | |
| Taxes | 450/3 | - | €32,808 | +€32,808 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €3,964 | +€3,496 | +746% |
| Other operating charges | 640/8 | - | €661 | +€661 | |
| Gross operating margin | 9900 | €55,503 | €28,170 | -€27,333 | -49.2% |
| Operating profit (loss) | 9901 | €53,387 | €23,545 | -€29,842 | -55.9% |
| Financial income | 75/76B | - | €21,915 | +€21,915 | |
| Recurring financial income | 75 | €431 | €21,915 | +€21,484 | +4,987% |
| Financial charges | 65/66B | - | €141 | +€141 | |
| Recurring financial charges | 65 | €1,028 | €141 | -€887 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €52,789 | €45,319 | -€7,470 | -14.2% |
| Income taxes | 67/77 | €16,328 | €15,118 | -€1,210 | -7.4% |
| Profit (loss) for the period | 9904 | €36,462 | €30,202 | -€6,260 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,462 | €30,202 | -€6,260 | -17.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.