Coral Dent: 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.
Coral Dent
Largest movements
- Cash +€75,894
up €75,894 (+1,013%), from €7,494 to €83,388
mainly Other debts (+€58,461) and Depreciation (+€55,731)
- Tangible fixed assets -€35,726
down €35,726 (-7.7%), from €463,488 to €427,763
of which Land and buildings: -€37,190
- Intangible fixed assets -€9,000
down €9,000 (-42.9%), from €21,000 to €12,000
- Other debts +€58,461
up €58,461 (+295%), from €19,825 to €78,286
- Profit (loss) carried forward -€40,197
down €40,197 (-80.6%), from €49,844 to €9,647
- Tax, wage and social debts +€29,980
up €29,980 (+7,098%), from €422 to €30,402
of which Taxes: +€23,944
- Debts after one year -€19,118
down €19,118 (-5.0%), from €382,291 to €363,172
- Gross operating margin +€106,257
up €106,257 (+246%), from €43,241 to €149,499
- Staff costs +€37,001
up €37,001 (+608%), from €6,082 to €43,083
- Depreciation +€7,040
up €7,040 (+14.5%), from €48,691 to €55,731
- Financial charges -€2,917
down €2,917 (-19.7%), from €14,827 to €11,910
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
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 | €494,653 | €526,387 | +€31,734 | +6.4% |
| Fixed assets | 21/28 | €484,488 | €439,763 | -€44,726 | -9.2% |
| Intangible fixed assets | 21 | €21,000 | €12,000 | -€9,000 | -42.9% |
| Tangible fixed assets | 22/27 | €463,488 | €427,763 | -€35,726 | -7.7% |
| Land and buildings | 22 | €432,764 | €395,574 | -€37,190 | -8.6% |
| Plant, machinery and equipment | 23 | €30,724 | €32,188 | +€1,464 | +4.8% |
| Current assets | 29/58 | €10,165 | €86,625 | +€76,460 | +752% |
| Cash at bank and in hand | 54/58 | €7,494 | €83,388 | +€75,894 | +1,013% |
| Deferred charges and accrued income | 490/1 | €2,671 | €3,237 | +€566 | +21.2% |
| Total equity and liabilities | 10/49 | €494,653 | €526,387 | +€31,734 | +6.4% |
| Equity | 10/15 | €64,104 | €23,907 | -€40,197 | -62.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,844 | €9,647 | -€40,197 | -80.6% |
| Amounts payable | 17/49 | €430,549 | €502,480 | +€71,931 | +16.7% |
| Amounts payable after more than one year | 17 | €382,291 | €363,172 | -€19,118 | -5.0% |
| Financial debts | 170/4 | €382,291 | €363,172 | -€19,118 | -5.0% |
| Amounts payable within one year | 42/48 | €48,259 | €139,308 | +€91,050 | +189% |
| Current portion of amounts payable after more than one year | 42 | €22,161 | €21,459 | -€702 | -3.2% |
| Trade debts | 44 | €5,850 | €9,161 | +€3,311 | +56.6% |
| Suppliers | 440/4 | €5,850 | €9,161 | +€3,311 | +56.6% |
| Taxes, remuneration and social security | 45 | €422 | €30,402 | +€29,980 | +7,098% |
| Taxes | 450/3 | €83 | €24,027 | +€23,944 | +28,967% |
| Remuneration and social security | 454/9 | €340 | €6,376 | +€6,036 | +1,777% |
| Other amounts payable | 47/48 | €19,825 | €78,286 | +€58,461 | +295% |
| Remuneration, social security and pensions | 62 | €6,082 | €43,083 | +€37,001 | +608% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,691 | €55,731 | +€7,040 | +14.5% |
| Other operating charges | 640/8 | €239 | €406 | +€167 | +70.2% |
| Gross operating margin | 9900 | €43,241 | €149,499 | +€106,257 | +246% |
| Operating profit (loss) | 9901 | -€11,770 | €50,279 | +€62,048 | |
| Financial income | 75/76B | - | €1,434 | +€1,434 | |
| Recurring financial income | 75 | - | €1,434 | +€1,434 | |
| Financial charges | 65/66B | €14,827 | €11,910 | -€2,917 | -19.7% |
| Recurring financial charges | 65 | €14,827 | €11,910 | -€2,917 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,597 | €39,803 | +€66,399 | |
| Profit (loss) for the period | 9904 | -€26,597 | €39,803 | +€66,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,597 | €39,803 | +€66,399 |
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 31 October 2026 via checked.be.