CNC CORNET: what changed
Two fiscal 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.
CNC CORNET
Largest movements
- Cash +€29,011
up €29,011 (+19.8%), from €146,664 to €175,675
mainly Other debts (+€126,574) and Net result for the year (+€34,169)
- Receivables within one year +€8,399
up €8,399 (+53.4%), from €15,722 to €24,121
of which Other amounts receivable: +€7,251
- Other debts +€126,574
new in 2025: €126,574
- Profit (loss) carried forward -€92,404
no longer reported in 2025 (was €92,404)
- Provisions +€16,189
up €16,189 (+54.1%), from €29,897 to €46,085
- Tax, wage and social debts -€13,089
down €13,089 (-33.4%), from €39,180 to €26,091
of which Taxes: -€9,952
- Financial charges +€14,951
up €14,951 (+10653.3%), from €140 to €15,091
- Provisions -€13,708
down €13,708 (-45.9%), from €29,897 to €16,189
- Taxes -€3,414
down €3,414 (-20.6%), from €16,537 to €13,124
- Gross operating margin -€2,739
down €2,739 (-3.4%), from €80,932 to €78,193
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.
Cash bridge derived
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 | €163,478 | €200,407 | +€36,929 | +22.6% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €162,978 | €199,907 | +€36,929 | +22.7% |
| Amounts receivable within one year | 40/41 | €15,722 | €24,121 | +€8,399 | +53.4% |
| Trade receivables | 40 | €15,722 | €16,870 | +€1,148 | +7.3% |
| Other amounts receivable | 41 | - | €7,251 | +€7,251 | |
| Cash at bank and in hand | 54/58 | €146,664 | €175,675 | +€29,011 | +19.8% |
| Deferred charges and accrued income | 490/1 | €592 | €112 | -€480 | -81.1% |
| Total equity and liabilities | 10/49 | €163,478 | €200,407 | +€36,929 | +22.6% |
| Equity | 10/15 | €93,904 | €1,500 | -€92,404 | -98.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,404 | - | -€92,404 | |
| Provisions and deferred taxes | 16 | €29,897 | €46,085 | +€16,189 | +54.1% |
| Provisions for liabilities and charges | 160/5 | €29,897 | €46,085 | +€16,189 | +54.1% |
| Other liabilities and charges | 164/5 | €29,897 | €46,085 | +€16,189 | +54.1% |
| Amounts payable | 17/49 | €39,677 | €152,822 | +€113,145 | +285.2% |
| Amounts payable within one year | 42/48 | €39,677 | €152,822 | +€113,145 | +285.2% |
| Trade debts | 44 | €497 | €157 | -€340 | -68.4% |
| Suppliers | 440/4 | €497 | €157 | -€340 | -68.4% |
| Taxes, remuneration and social security | 45 | €39,180 | €26,091 | -€13,089 | -33.4% |
| Taxes | 450/3 | €36,043 | €26,091 | -€9,952 | -27.6% |
| Remuneration and social security | 454/9 | €3,137 | - | -€3,137 | |
| Other amounts payable | 47/48 | - | €126,574 | +€126,574 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €29,897 | €16,189 | -€13,708 | -45.9% |
| Gross operating margin | 9900 | €80,932 | €78,193 | -€2,739 | -3.4% |
| Operating profit (loss) | 9901 | €51,036 | €62,005 | +€10,969 | +21.5% |
| Financial income | 75/76B | - | €380 | +€380 | |
| Recurring financial income | 75 | - | €380 | +€380 | |
| Financial charges | 65/66B | €140 | €15,091 | +€14,951 | +10653.3% |
| Recurring financial charges | 65 | €140 | €15,091 | +€14,951 | +10653.3% |
| Profit (loss) for the period before taxes | 9903 | €50,895 | €47,293 | -€3,602 | -7.1% |
| Income taxes | 67/77 | €16,537 | €13,124 | -€3,414 | -20.6% |
| Profit (loss) for the period | 9904 | €34,358 | €34,169 | -€188 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,358 | €34,169 | -€188 | -0.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.