Corant: 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.
Corant
Largest movements
- Cash -€25,171
down €25,171 (-66.8%), from €37,679 to €12,509
mainly Net result for the year (-€18,346) and Receivables after one year (-€18,000)
- Receivables after one year +€18,000
new in 2024: €18,000
- Stocks and contracts +€11,086
up €11,086 (+142.5%), from €7,783 to €18,869
- Receivables within one year +€3,329
up €3,329 (+233.5%), from €1,426 to €4,755
of which Trade receivables: +€4,120
- Tangible fixed assets -€2,111
down €2,111 (-14.8%), from €14,262 to €12,151
of which Land and buildings: -€5,867
- Profit (loss) carried forward -€18,346
down €18,346, from €0 to -€18,346
- Trade debts +€11,338
up €11,338 (+146.3%), from €7,749 to €19,086
- Other debts +€8,732
up €8,732 (+1605.1%), from €544 to €9,276
- Debts after one year -€4,683
down €4,683 (-91.5%), from €5,118 to €435
- Tax, wage and social debts +€3,126
up €3,126 (+3536.3%), from €88 to €3,214
of which Remuneration and social security: +€3,130
- Gross operating margin -€45,628
down €45,628, from €41,730 to -€3,897
- Taxes -€10,013
down €10,013 (-99.9%), from €10,019 to €6
- Depreciation +€2,347
up €2,347 (+37.1%), from €6,327 to €8,673
- Other operating charges +€1,343
up €1,343 (+56.0%), from €2,396 to €3,739
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,302 | €66,284 | +€4,982 | +8.1% |
| Fixed assets | 21/28 | €14,262 | €12,151 | -€2,111 | -14.8% |
| Tangible fixed assets | 22/27 | €14,262 | €12,151 | -€2,111 | -14.8% |
| Land and buildings | 22 | €9,289 | €3,422 | -€5,867 | -63.2% |
| Plant, machinery and equipment | 23 | €4,973 | €5,958 | +€984 | +19.8% |
| Furniture and vehicles | 24 | - | €2,771 | +€2,771 | |
| Current assets | 29/58 | €47,039 | €54,133 | +€7,094 | +15.1% |
| Amounts receivable after more than one year | 29 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 291 | - | €18,000 | +€18,000 | |
| Stocks and contracts in progress | 3 | €7,783 | €18,869 | +€11,086 | +142.5% |
| Stocks | 30/36 | €7,783 | €18,869 | +€11,086 | +142.5% |
| Amounts receivable within one year | 40/41 | €1,426 | €4,755 | +€3,329 | +233.5% |
| Trade receivables | 40 | €0 | €4,120 | +€4,120 | |
| Other amounts receivable | 41 | €1,426 | €635 | -€791 | -55.5% |
| Cash at bank and in hand | 54/58 | €37,679 | €12,509 | -€25,171 | -66.8% |
| Deferred charges and accrued income | 490/1 | €152 | €0 | -€152 | -100.0% |
| Total equity and liabilities | 10/49 | €61,302 | €66,284 | +€4,982 | +8.1% |
| Equity | 10/15 | €40,408 | €22,061 | -€18,346 | -45.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,408 | €37,408 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €37,408 | €37,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€18,346 | -€18,346 | |
| Amounts payable | 17/49 | €20,894 | €44,223 | +€23,329 | +111.7% |
| Amounts payable after more than one year | 17 | €5,118 | €435 | -€4,683 | -91.5% |
| Financial debts | 170/4 | €5,118 | €435 | -€4,683 | -91.5% |
| Amounts payable within one year | 42/48 | €15,776 | €41,788 | +€26,012 | +164.9% |
| Current portion of amounts payable after more than one year | 42 | €7,395 | €10,212 | +€2,817 | +38.1% |
| Trade debts | 44 | €7,749 | €19,086 | +€11,338 | +146.3% |
| Suppliers | 440/4 | €7,749 | €19,086 | +€11,338 | +146.3% |
| Taxes, remuneration and social security | 45 | €88 | €3,214 | +€3,126 | +3536.3% |
| Taxes | 450/3 | €88 | €84 | -€5 | -5.3% |
| Remuneration and social security | 454/9 | - | €3,130 | +€3,130 | |
| Other amounts payable | 47/48 | €544 | €9,276 | +€8,732 | +1605.1% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,327 | €8,673 | +€2,347 | +37.1% |
| Other operating charges | 640/8 | €2,396 | €3,739 | +€1,343 | +56.0% |
| Gross operating margin | 9900 | €41,730 | -€3,897 | -€45,628 | |
| Operating profit (loss) | 9901 | €33,007 | -€16,309 | -€49,317 | |
| Financial income | 75/76B | €21 | €17 | -€4 | -17.9% |
| Recurring financial income | 75 | €21 | €17 | -€4 | -17.9% |
| Financial charges | 65/66B | €1,659 | €2,048 | +€389 | +23.5% |
| Recurring financial charges | 65 | €1,659 | €2,048 | +€389 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €31,370 | -€18,340 | -€49,710 | |
| Income taxes | 67/77 | €10,019 | €6 | -€10,013 | -99.9% |
| Profit (loss) for the period | 9904 | €21,351 | -€18,346 | -€39,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,351 | -€18,346 | -€39,697 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.