CoralSim: 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.
CoralSim
Largest movements
- Tangible fixed assets -€8,787
down €8,787 (-30.6%), from €28,742 to €19,955
- Cash -€7,940
down €7,940 (-10.3%), from €76,812 to €68,872
mainly Net result for the year (-€11,024) and Tax, wage and social debts (-€8,565)
- Receivables within one year -€4,841
down €4,841 (-70.7%), from €6,848 to €2,007
of which Trade receivables: -€6,582
- Profit (loss) carried forward -€11,024
down €11,024 (-24.5%), from €44,958 to €33,934
- Tax, wage and social debts -€8,565
down €8,565 (-98.4%), from €8,707 to €141
- Gross operating margin -€38,186
down €38,186 (-98.0%), from €38,951 to €765
- Taxes -€5,501
down €5,501 (-97.5%), from €5,642 to €141
- Other operating charges -€1,011
down €1,011 (-58.8%), from €1,719 to €708
- Depreciation +€459
up €459 (+4.5%), from €10,157 to €10,616
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 | €114,531 | €93,001 | -€21,531 | -18.8% |
| Fixed assets | 21/28 | €28,742 | €19,955 | -€8,787 | -30.6% |
| Tangible fixed assets | 22/27 | €28,742 | €19,955 | -€8,787 | -30.6% |
| Furniture and vehicles | 24 | €28,742 | €19,955 | -€8,787 | -30.6% |
| Current assets | 29/58 | €85,790 | €73,045 | -€12,744 | -14.9% |
| Amounts receivable within one year | 40/41 | €6,848 | €2,007 | -€4,841 | -70.7% |
| Trade receivables | 40 | €6,582 | €0 | -€6,582 | -100.0% |
| Other amounts receivable | 41 | €266 | €2,007 | +€1,742 | +656.0% |
| Cash at bank and in hand | 54/58 | €76,812 | €68,872 | -€7,940 | -10.3% |
| Deferred charges and accrued income | 490/1 | €2,130 | €2,166 | +€37 | +1.7% |
| Total equity and liabilities | 10/49 | €114,531 | €93,001 | -€21,531 | -18.8% |
| Equity | 10/15 | €103,838 | €92,814 | -€11,024 | -10.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €57,881 | €57,881 | = | 0.0% |
| Distributable reserves | 133 | €57,881 | €57,881 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,958 | €33,934 | -€11,024 | -24.5% |
| Amounts payable | 17/49 | €10,693 | €186 | -€10,507 | -98.3% |
| Amounts payable within one year | 42/48 | €10,693 | €186 | -€10,507 | -98.3% |
| Trade debts | 44 | €1,154 | €45 | -€1,109 | -96.1% |
| Suppliers | 440/4 | €1,154 | €45 | -€1,109 | -96.1% |
| Taxes, remuneration and social security | 45 | €8,707 | €141 | -€8,565 | -98.4% |
| Taxes | 450/3 | €8,707 | €141 | -€8,565 | -98.4% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,157 | €10,616 | +€459 | +4.5% |
| Other operating charges | 640/8 | €1,719 | €708 | -€1,011 | -58.8% |
| Non-recurring operating charges | 66A | - | €290 | +€290 | |
| Gross operating margin | 9900 | €38,951 | €765 | -€38,186 | -98.0% |
| Operating profit (loss) | 9901 | €27,076 | -€10,849 | -€37,925 | |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €53 | €54 | +€1 | +1.7% |
| Recurring financial charges | 65 | €53 | €54 | +€1 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €27,023 | -€10,882 | -€37,905 | |
| Income taxes | 67/77 | €5,642 | €141 | -€5,501 | -97.5% |
| Profit (loss) for the period | 9904 | €21,381 | -€11,024 | -€32,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,381 | -€11,024 | -€32,404 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.