CORAM: 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.
What changed
CORAM
NACE 64.210, Activities of holding companies
fiscal year 2022 against 2023filed annual accounts (NBB)
Net result for the year
-€929,579
2022 · -€327,533-€602,046
Equity
€24.1m
2022 · €25.1m-€929,579
Cash
€5,804
2022 · €16,091-€10,287
Balance sheet total
€52.9m
2022 · €52.9m+€6,266
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year +€5.1m
up €5.1m (+35.9%), from €14.2m to €19.3m
- Current portion of long-term debt -€4.1m
no longer reported in 2023 (was €4.1m)
- Profit (loss) carried forward -€929,579
down €929,579 (-17.1%), from €5.4m to €4.5m
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2022 result to the 2023 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.
Result 2022
-€327,533
Other operating charges
+€1,447
Other operating items
-€454,400
Financial income
+€80,884
Financial charges
-€229,977
Result 2023
-€929,579
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€870,737
Investment
-€22
Financing
+€860,473
Cash 2022
€16,091
From operations (derived)
-€870,737
Net result for the year
-€929,579
Receivables within one year
-€16,531
Trade debts
+€359,748
Accrued charges and deferred income
-€284,376
Investment (derived)
-€22
Investment in fixed assets (net)
-€22
Financing
+€860,473
Debts after one year
+€5.1m
Current portion of long-term debt
-€4.1m
Short-term financial debts
-€130,300
Contributions, distributions and other
-€0
Cash 2023
€5,804
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,891,802 | €52,898,068 | +€6,266 | 0.0% |
| Fixed assets | 21/28 | €52,740,805 | €52,740,827 | +€22 | 0.0% |
| Financial fixed assets | 28 | €52,740,805 | €52,740,827 | +€22 | 0.0% |
| Affiliated companies | 280/1 | €52,740,805 | €52,740,827 | +€22 | 0.0% |
| Participating interests | 280 | €52,740,805 | €52,740,827 | +€22 | 0.0% |
| Current assets | 29/58 | €150,997 | €157,241 | +€6,244 | +4.1% |
| Amounts receivable within one year | 40/41 | €134,906 | €151,437 | +€16,531 | +12.3% |
| Trade receivables | 40 | €124,120 | €124,120 | = | 0.0% |
| Other amounts receivable | 41 | €10,786 | €27,317 | +€16,531 | +153.3% |
| Cash at bank and in hand | 54/58 | €16,091 | €5,804 | -€10,287 | -63.9% |
| Total equity and liabilities | 10/49 | €52,891,802 | €52,898,068 | +€6,266 | 0.0% |
| Equity | 10/15 | €25,060,456 | €24,130,877 | -€929,579 | -3.7% |
| Contributions | 10/11 | €17,635,255 | €17,635,255 | -€0 | 0.0% |
| Capital | 10 | €11,920,473 | €11,920,473 | = | 0.0% |
| Issued capital | 100 | €11,920,473 | €11,920,473 | = | 0.0% |
| Outside capital | 11 | €5,714,782 | €5,714,782 | -€0 | 0.0% |
| Share premium | 1100/10 | €5,714,782 | €5,714,782 | -€0 | 0.0% |
| Reserves | 13 | €2,001,152 | €2,001,152 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,001,152 | €2,001,152 | = | 0.0% |
| Legal reserve | 130 | €1,958,405 | €1,958,405 | = | 0.0% |
| Other | 1319 | €42,747 | €42,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,424,050 | €4,494,471 | -€929,579 | -17.1% |
| Amounts payable | 17/49 | €27,831,346 | €28,767,191 | +€935,845 | +3.4% |
| Amounts payable after more than one year | 17 | €14,204,470 | €19,310,972 | +€5.1m | +35.9% |
| Financial debts | 170/4 | €14,204,470 | €19,310,972 | +€5.1m | +35.9% |
| Other loans | 174 | €14,204,470 | €19,310,972 | +€5.1m | +35.9% |
| Amounts payable within one year | 42/48 | €13,289,029 | €9,402,747 | -€3.9m | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €4,115,730 | - | -€4.1m | |
| Financial debts | 43 | €8,899,650 | €8,769,350 | -€130,300 | -1.5% |
| Credit institutions | 430/8 | €8,899,650 | €8,769,350 | -€130,300 | -1.5% |
| Trade debts | 44 | €273,649 | €633,397 | +€359,748 | +131.5% |
| Suppliers | 440/4 | €273,649 | €633,397 | +€359,748 | +131.5% |
| Accrued charges and deferred income | 492/3 | €337,848 | €53,472 | -€284,376 | -84.2% |
| Operating income | 70/76A | €364,308 | €124,120 | -€240,188 | -65.9% |
| Other operating income | 74 | €124,120 | €124,120 | = | 0.0% |
| Non-recurring operating income | 76A | €240,188 | - | -€240,188 | |
| Operating charges | 60/66A | €209,931 | €422,697 | +€212,765 | +101.3% |
| Services and other goods | 61 | €206,186 | €420,398 | +€214,212 | +103.9% |
| Other operating charges | 640/8 | €3,746 | €2,298 | -€1,447 | -38.6% |
| Operating profit (loss) | 9901 | €154,376 | -€298,577 | -€452,953 | |
| Financial income | 75/76B | €47,419 | €128,304 | +€80,884 | +170.6% |
| Recurring financial income | 75 | €47,419 | €128,282 | +€80,862 | +170.5% |
| Other financial income | 752/9 | €47,419 | €128,282 | +€80,862 | +170.5% |
| Non-recurring financial income | 76B | - | €22 | +€22 | |
| Financial charges | 65/66B | €529,328 | €759,306 | +€229,977 | +43.4% |
| Recurring financial charges | 65 | €529,293 | €759,283 | +€229,990 | +43.5% |
| Debt charges | 650 | €515,151 | €715,073 | +€199,922 | +38.8% |
| Other financial charges | 652/9 | €14,142 | €44,210 | +€30,068 | +212.6% |
| Non-recurring financial charges | 66B | €35 | €23 | -€13 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€327,533 | -€929,579 | -€602,046 | -183.8% |
| Profit (loss) for the period | 9904 | -€327,533 | -€929,579 | -€602,046 | -183.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€327,533 | -€929,579 | -€602,046 | -183.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.