CHEVRERIE DU CORNET: 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.
CHEVRERIE DU CORNET
Largest movements
- Tangible fixed assets -€22,923
down €22,923 (-11.0%), from €208,650 to €185,726
of which Plant, machinery and equipment: -€19,934
- Intangible fixed assets -€7,757
down €7,757 (-18.5%), from €42,032 to €34,274
- Receivables within one year -€4,839
down €4,839 (-19.9%), from €24,368 to €19,529
of which Other amounts receivable: -€7,284
- Deferred charges and accrued income -€3,630
no longer reported in 2025 (was €3,630)
- Stocks and contracts +€2,811
up €2,811 (+126%), from €2,235 to €5,046
- Profit (loss) carried forward -€66,311
down €66,311 (-107%), from -€62,081 to -€128,391
- Other debts +€37,695
new in 2025: €37,695
- Debts after one year -€34,609
down €34,609 (-15.3%), from €226,064 to €191,455
- Trade debts +€25,296
up €25,296 (+55.8%), from €45,372 to €70,667
- Gross operating margin +€9,355
up €9,355 (+34.1%), from -€27,442 to -€18,088
- Depreciation +€6,980
up €6,980 (+24.9%), from €27,982 to €34,962
- Financial charges +€6,590
up €6,590 (+107%), from €6,172 to €12,762
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,914 | €244,575 | -€36,339 | -12.9% |
| Fixed assets | 21/28 | €250,681 | €220,001 | -€30,681 | -12.2% |
| Intangible fixed assets | 21 | €42,032 | €34,274 | -€7,757 | -18.5% |
| Tangible fixed assets | 22/27 | €208,650 | €185,726 | -€22,923 | -11.0% |
| Plant, machinery and equipment | 23 | €196,581 | €176,646 | -€19,934 | -10.1% |
| Furniture and vehicles | 24 | €12,069 | €9,080 | -€2,989 | -24.8% |
| Current assets | 29/58 | €30,233 | €24,575 | -€5,658 | -18.7% |
| Stocks and contracts in progress | 3 | €2,235 | €5,046 | +€2,811 | +126% |
| Stocks | 30/36 | €2,235 | €5,046 | +€2,811 | +126% |
| Amounts receivable within one year | 40/41 | €24,368 | €19,529 | -€4,839 | -19.9% |
| Trade receivables | 40 | €16,477 | €18,922 | +€2,445 | +14.8% |
| Other amounts receivable | 41 | €7,891 | €607 | -€7,284 | -92.3% |
| Deferred charges and accrued income | 490/1 | €3,630 | - | -€3,630 | |
| Total equity and liabilities | 10/49 | €280,914 | €244,575 | -€36,339 | -12.9% |
| Equity | 10/15 | -€57,081 | -€123,391 | -€66,311 | -116% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,081 | -€128,391 | -€66,311 | -107% |
| Amounts payable | 17/49 | €337,995 | €367,966 | +€29,972 | +8.9% |
| Amounts payable after more than one year | 17 | €226,064 | €191,455 | -€34,609 | -15.3% |
| Financial debts | 170/4 | €226,064 | €191,455 | -€34,609 | -15.3% |
| Amounts payable within one year | 42/48 | €111,931 | €176,512 | +€64,581 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | €36,559 | €38,150 | +€1,590 | +4.4% |
| Financial debts | 43 | €30,000 | €30,000 | = | 0.0% |
| Credit institutions | 430/8 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €45,372 | €70,667 | +€25,296 | +55.8% |
| Suppliers | 440/4 | €45,372 | €70,667 | +€25,296 | +55.8% |
| Other amounts payable | 47/48 | - | €37,695 | +€37,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,982 | €34,962 | +€6,980 | +24.9% |
| Other operating charges | 640/8 | €484 | €499 | +€15 | +3.0% |
| Gross operating margin | 9900 | -€27,442 | -€18,088 | +€9,355 | +34.1% |
| Operating profit (loss) | 9901 | -€55,909 | -€53,549 | +€2,360 | +4.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,172 | €12,762 | +€6,590 | +107% |
| Recurring financial charges | 65 | €6,172 | €12,762 | +€6,590 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€62,081 | -€66,311 | -€4,230 | -6.8% |
| Profit (loss) for the period | 9904 | -€62,081 | -€66,311 | -€4,230 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,081 | -€66,311 | -€4,230 | -6.8% |
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 25 October 2026 via checked.be.