COR 2000: 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.
COR 2000
Largest movements
- Receivables within one year +€62,095
up €62,095 (+121.9%), from €50,919 to €113,014
of which Other amounts receivable: +€63,909
- Deferred charges and accrued income -€23,275
down €23,275 (-14.3%), from €162,909 to €139,634
- Tangible fixed assets -€10,272
down €10,272 (-66.3%), from €15,501 to €5,229
of which Furniture and vehicles: -€6,140
- Reserves +€54,646
up €54,646 (+13.5%), from €404,434 to €459,079
- Other debts -€17,321
down €17,321 (-100.0%), from €17,321 to €0
- Tax, wage and social debts -€5,531
down €5,531 (-25.7%), from €21,560 to €16,029
of which Taxes: -€5,531
- Current portion of long-term debt -€5,272
down €5,272 (-100.0%), from €5,272 to €0
- Depreciation -€16,129
down €16,129 (-61.1%), from €26,402 to €10,272
- Gross operating margin -€14,439
down €14,439 (-7.4%), from €195,423 to €180,984
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 | €478,963 | €504,628 | +€25,665 | +5.4% |
| Fixed assets | 21/28 | €18,001 | €7,729 | -€10,272 | -57.1% |
| Tangible fixed assets | 22/27 | €15,501 | €5,229 | -€10,272 | -66.3% |
| Plant, machinery and equipment | 23 | €1,457 | €75 | -€1,382 | -94.9% |
| Furniture and vehicles | 24 | €6,140 | €0 | -€6,140 | -100.0% |
| Other tangible fixed assets | 26 | €7,904 | €5,154 | -€2,750 | -34.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €460,961 | €496,899 | +€35,938 | +7.8% |
| Amounts receivable within one year | 40/41 | €50,919 | €113,014 | +€62,095 | +121.9% |
| Trade receivables | 40 | €1,814 | €0 | -€1,814 | -100.0% |
| Other amounts receivable | 41 | €49,105 | €113,014 | +€63,909 | +130.1% |
| Current investments | 50/53 | €116,676 | €116,676 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,458 | €127,576 | -€2,882 | -2.2% |
| Deferred charges and accrued income | 490/1 | €162,909 | €139,634 | -€23,275 | -14.3% |
| Total equity and liabilities | 10/49 | €478,963 | €504,628 | +€25,665 | +5.4% |
| Equity | 10/15 | €423,434 | €478,079 | +€54,646 | +12.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €404,434 | €459,079 | +€54,646 | +13.5% |
| Distributable reserves | 133 | €404,434 | €459,079 | +€54,646 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,529 | €26,549 | -€28,980 | -52.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,526 | €26,503 | -€29,023 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €5,272 | €0 | -€5,272 | -100.0% |
| Financial debts | 43 | €6,819 | €10,102 | +€3,283 | +48.1% |
| Credit institutions | 430/8 | €6,819 | €10,102 | +€3,283 | +48.1% |
| Trade debts | 44 | €4,555 | €373 | -€4,182 | -91.8% |
| Suppliers | 440/4 | €4,555 | €373 | -€4,182 | -91.8% |
| Taxes, remuneration and social security | 45 | €21,560 | €16,029 | -€5,531 | -25.7% |
| Taxes | 450/3 | €21,560 | €16,029 | -€5,531 | -25.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,321 | €0 | -€17,321 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3 | €45 | +€42 | +1299.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,402 | €10,272 | -€16,129 | -61.1% |
| Other operating charges | 640/8 | €4,000 | €4,541 | +€541 | +13.5% |
| Gross operating margin | 9900 | €195,423 | €180,984 | -€14,439 | -7.4% |
| Operating profit (loss) | 9901 | €165,021 | €166,171 | +€1,149 | +0.7% |
| Financial income | 75/76B | €5,426 | €6,275 | +€849 | +15.6% |
| Recurring financial income | 75 | €5,426 | €6,275 | +€849 | +15.6% |
| Financial charges | 65/66B | €1,921 | €1,081 | -€840 | -43.7% |
| Recurring financial charges | 65 | €1,921 | €1,081 | -€840 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €168,526 | €171,364 | +€2,838 | +1.7% |
| Income taxes | 67/77 | €53,951 | €53,569 | -€383 | -0.7% |
| Profit (loss) for the period | 9904 | €114,574 | €117,795 | +€3,221 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €114,574 | €117,795 | +€3,221 | +2.8% |
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 30 September 2026 via checked.be.