CoralDevil: 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.
CoralDevil
Largest movements
- Cash -€62,344
down €62,344 (-21.5%), from €289,833 to €227,490
mainly Other debts (-€118,194) and Contributions, distributions and other (-€45,000)
- Tangible fixed assets -€18,013
down €18,013 (-8.2%), from €220,934 to €202,921
of which Leasing and similar rights: -€15,680
- Receivables within one year -€15,583
down €15,583 (-47.9%), from €32,533 to €16,951
- Other debts -€118,194
down €118,194 (-54.0%), from €218,733 to €100,539
- Reserves +€28,000
up €28,000 (+13.0%), from €215,000 to €243,000
of which Distributable reserves: +€28,000
- Accrued charges and deferred income -€6,278
down €6,278 (-75.1%), from €8,361 to €2,082
- Gross operating margin +€12,015
up €12,015 (+10.4%), from €114,983 to €126,998
- Financial charges -€8,922
down €8,922 (-74.1%), from €12,046 to €3,124
- Taxes +€6,045
up €6,045 (+25.7%), from €23,513 to €29,559
- Financial income -€1,629
down €1,629 (-94.7%), from €1,720 to €90
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €543,988 | €448,103 | -€95,885 | -17.6% |
| Fixed assets | 21/28 | €220,934 | €202,921 | -€18,013 | -8.2% |
| Tangible fixed assets | 22/27 | €220,934 | €202,921 | -€18,013 | -8.2% |
| Land and buildings | 22 | €14,990 | €13,411 | -€1,579 | -10.5% |
| Plant, machinery and equipment | 23 | €754 | - | -€754 | |
| Leasing and similar rights | 25 | €203,840 | €188,160 | -€15,680 | -7.7% |
| Other tangible fixed assets | 26 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €323,054 | €245,182 | -€77,872 | -24.1% |
| Amounts receivable within one year | 40/41 | €32,533 | €16,951 | -€15,583 | -47.9% |
| Trade receivables | 40 | €32,533 | €16,951 | -€15,583 | -47.9% |
| Cash at bank and in hand | 54/58 | €289,833 | €227,490 | -€62,344 | -21.5% |
| Deferred charges and accrued income | 490/1 | €687 | €741 | +€55 | +8.0% |
| Total equity and liabilities | 10/49 | €543,988 | €448,103 | -€95,885 | -17.6% |
| Equity | 10/15 | €299,858 | €328,628 | +€28,771 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €215,000 | €243,000 | +€28,000 | +13.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €140 | €140 | = | 0.0% |
| Distributable reserves | 133 | €213,000 | €241,000 | +€28,000 | +13.1% |
| Profit (loss) carried forward | 14 | €78,657 | €79,428 | +€771 | +1.0% |
| Amounts payable | 17/49 | €244,130 | €119,475 | -€124,655 | -51.1% |
| Amounts payable within one year | 42/48 | €235,770 | €117,392 | -€118,377 | -50.2% |
| Trade debts | 44 | €3,570 | €649 | -€2,920 | -81.8% |
| Suppliers | 440/4 | €3,570 | €649 | -€2,920 | -81.8% |
| Taxes, remuneration and social security | 45 | €13,467 | €16,204 | +€2,737 | +20.3% |
| Taxes | 450/3 | €13,467 | €16,204 | +€2,737 | +20.3% |
| Other amounts payable | 47/48 | €218,733 | €100,539 | -€118,194 | -54.0% |
| Accrued charges and deferred income | 492/3 | €8,361 | €2,082 | -€6,278 | -75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,083 | €18,013 | -€70 | -0.4% |
| Other operating charges | 640/8 | €1,839 | €2,622 | +€783 | +42.6% |
| Gross operating margin | 9900 | €114,983 | €126,998 | +€12,015 | +10.4% |
| Operating profit (loss) | 9901 | €95,062 | €106,363 | +€11,301 | +11.9% |
| Financial income | 75/76B | €1,720 | €90 | -€1,629 | -94.7% |
| Recurring financial income | 75 | €1,720 | €90 | -€1,629 | -94.7% |
| Financial charges | 65/66B | €12,046 | €3,124 | -€8,922 | -74.1% |
| Recurring financial charges | 65 | €12,046 | €3,124 | -€8,922 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €84,735 | €103,329 | +€18,594 | +21.9% |
| Income taxes | 67/77 | €23,513 | €29,559 | +€6,045 | +25.7% |
| Profit (loss) for the period | 9904 | €61,222 | €73,771 | +€12,549 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,222 | €73,771 | +€12,549 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.