CORÂME: 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.
CORÂME
Largest movements
- Cash -€1,603
down €1,603 (-98.7%), from €1,624 to €21
mainly Net result for the year (-€9,988) and Investment in fixed assets (net) (-€1,779)
- Tangible fixed assets -€484
down €484 (-20.5%), from €2,366 to €1,882
of which Furniture and vehicles: -€1,005
- Receivables within one year +€427
up €427 (+267%), from €160 to €587
- Deferred charges and accrued income +€275
up €275 (+499%), from €55 to €330
- Profit (loss) carried forward -€9,988
down €9,988 (-251%), from -€3,986 to -€13,974
- Other debts +€6,495
up €6,495 (+201%), from €3,234 to €9,728
- Trade debts +€2,164
up €2,164 (+288%), from €752 to €2,917
- Tax, wage and social debts -€207
down €207 (-23.3%), from €889 to €682
- Accrued charges and deferred income +€151
up €151 (+18.5%), from €816 to €967
- Gross operating margin -€17,233
down €17,233, from €11,340 to -€5,893
- Financial charges -€300
down €300 (-19.3%), from €1,553 to €1,253
- Taxes +€188
up €188 (+254%), from €74 to €262
- Depreciation +€168
up €168 (+8.0%), from €2,095 to €2,263
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 | €4,205 | €2,820 | -€1,385 | -32.9% |
| Fixed assets | 21/28 | €2,366 | €1,882 | -€484 | -20.5% |
| Tangible fixed assets | 22/27 | €2,366 | €1,882 | -€484 | -20.5% |
| Plant, machinery and equipment | 23 | €133 | €654 | +€521 | +392% |
| Furniture and vehicles | 24 | €2,233 | €1,228 | -€1,005 | -45.0% |
| Current assets | 29/58 | €1,839 | €938 | -€901 | -49.0% |
| Amounts receivable within one year | 40/41 | €160 | €587 | +€427 | +267% |
| Trade receivables | 40 | €160 | €587 | +€427 | +267% |
| Cash at bank and in hand | 54/58 | €1,624 | €21 | -€1,603 | -98.7% |
| Deferred charges and accrued income | 490/1 | €55 | €330 | +€275 | +499% |
| Total equity and liabilities | 10/49 | €4,205 | €2,820 | -€1,385 | -32.9% |
| Equity | 10/15 | -€1,486 | -€11,474 | -€9,988 | -672% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,986 | -€13,974 | -€9,988 | -251% |
| Amounts payable | 17/49 | €5,691 | €14,294 | +€8,603 | +151% |
| Amounts payable within one year | 42/48 | €4,875 | €13,327 | +€8,452 | +173% |
| Trade debts | 44 | €752 | €2,917 | +€2,164 | +288% |
| Suppliers | 440/4 | €752 | €2,917 | +€2,164 | +288% |
| Taxes, remuneration and social security | 45 | €889 | €682 | -€207 | -23.3% |
| Taxes | 450/3 | €889 | €682 | -€207 | -23.3% |
| Other amounts payable | 47/48 | €3,234 | €9,728 | +€6,495 | +201% |
| Accrued charges and deferred income | 492/3 | €816 | €967 | +€151 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,095 | €2,263 | +€168 | +8.0% |
| Other operating charges | 640/8 | €406 | €409 | +€3 | +0.7% |
| Gross operating margin | 9900 | €11,340 | -€5,893 | -€17,233 | |
| Operating profit (loss) | 9901 | €8,839 | -€8,564 | -€17,403 | |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €1,553 | €1,253 | -€300 | -19.3% |
| Recurring financial charges | 65 | €1,553 | €1,253 | -€300 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €7,286 | -€9,726 | -€17,012 | |
| Income taxes | 67/77 | €74 | €262 | +€188 | +254% |
| Profit (loss) for the period | 9904 | €7,212 | -€9,988 | -€17,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,212 | -€9,988 | -€17,200 |
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 16 October 2026 via checked.be.