CORALINE: 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.
CORALINE
Largest movements
- Cash -€44,015
down €44,015 (-66.5%), from €66,178 to €22,163
mainly Other debts (-€42,411) and Investment in fixed assets (net) (-€25,517)
- Other debts -€42,411
down €42,411 (-32.1%), from €131,971 to €89,560
- Debts after one year -€10,741
no longer reported in 2025 (was €10,741)
- Reserves +€7,000
up €7,000 (+6.5%), from €107,535 to €114,535
of which Distributable reserves: +€7,000
- Current portion of long-term debt +€4,190
up €4,190 (+82.7%), from €5,069 to €9,259
- Purchases and services +€29,029
up €29,029 (+253%), from €11,460 to €40,489
- Gross operating margin -€20,281
down €20,281 (-34.2%), from €59,335 to €39,054
- Turnover +€8,749
up €8,749 (+12.4%), from €70,795 to €79,543
- Taxes -€2,008
down €2,008 (-71.8%), from €2,795 to €787
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,485 | €305,709 | -€43,776 | -12.5% |
| Fixed assets | 21/28 | €282,877 | €283,026 | +€148 | +0.1% |
| Tangible fixed assets | 22/27 | €282,741 | €282,889 | +€148 | +0.1% |
| Land and buildings | 22 | €242,453 | €228,794 | -€13,659 | -5.6% |
| Furniture and vehicles | 24 | €14,994 | €7,498 | -€7,496 | -50.0% |
| Other tangible fixed assets | 26 | €25,293 | €46,597 | +€21,303 | +84.2% |
| Financial fixed assets | 28 | €136 | €136 | = | 0.0% |
| Current assets | 29/58 | €66,607 | €22,683 | -€43,924 | -65.9% |
| Cash at bank and in hand | 54/58 | €66,178 | €22,163 | -€44,015 | -66.5% |
| Deferred charges and accrued income | 490/1 | €429 | €520 | +€91 | +21.2% |
| Total equity and liabilities | 10/49 | €349,485 | €305,709 | -€43,776 | -12.5% |
| Equity | 10/15 | €196,403 | €203,458 | +€7,054 | +3.6% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Capital | 10 | €105,355 | €105,355 | = | 0.0% |
| Issued capital | 100 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €107,535 | €114,535 | +€7,000 | +6.5% |
| Non-distributable reserves | 130/1 | €10,535 | €10,535 | = | 0.0% |
| Legal reserve | 130 | €10,535 | €10,535 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €92,000 | €99,000 | +€7,000 | +7.6% |
| Profit (loss) carried forward | 14 | -€16,487 | -€16,433 | +€54 | +0.3% |
| Amounts payable | 17/49 | €153,081 | €102,251 | -€50,830 | -33.2% |
| Amounts payable after more than one year | 17 | €10,741 | - | -€10,741 | |
| Financial debts | 170/4 | €10,741 | - | -€10,741 | |
| Amounts payable within one year | 42/48 | €142,340 | €102,251 | -€40,089 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €5,069 | €9,259 | +€4,190 | +82.7% |
| Taxes, remuneration and social security | 45 | €5,300 | €3,432 | -€1,868 | -35.2% |
| Taxes | 450/3 | €5,300 | €3,432 | -€1,868 | -35.2% |
| Other amounts payable | 47/48 | €131,971 | €89,560 | -€42,411 | -32.1% |
| Turnover | 70 | €70,795 | €79,543 | +€8,749 | +12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,460 | €40,489 | +€29,029 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,731 | €25,369 | +€638 | +2.6% |
| Other operating charges | 640/8 | €5,508 | €5,254 | -€254 | -4.6% |
| Gross operating margin | 9900 | €59,335 | €39,054 | -€20,281 | -34.2% |
| Operating profit (loss) | 9901 | €29,096 | €8,432 | -€20,664 | -71.0% |
| Financial income | 75/76B | €650 | €283 | -€367 | -56.5% |
| Recurring financial income | 75 | €650 | €283 | -€367 | -56.5% |
| Financial charges | 65/66B | €1,137 | €873 | -€264 | -23.2% |
| Recurring financial charges | 65 | €1,137 | €873 | -€264 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €28,609 | €7,841 | -€20,767 | -72.6% |
| Income taxes | 67/77 | €2,795 | €787 | -€2,008 | -71.8% |
| Profit (loss) for the period | 9904 | €25,814 | €7,054 | -€18,759 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,814 | €7,054 | -€18,759 | -72.7% |
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 28 October 2026 via checked.be.