CORBI: 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.
CORBI
Largest movements
- Stocks and contracts -€8,636
down €8,636 (-35.6%), from €24,236 to €15,600
- Cash +€6,270
up €6,270 (+28761.3%), from €22 to €6,292
mainly Other debts (+€14,919) and Stocks and contracts (+€8,636)
- Tangible fixed assets -€3,536
down €3,536 (-23.6%), from €14,971 to €11,434
- Receivables within one year -€2,735
down €2,735 (-21.2%), from €12,881 to €10,146
of which Trade receivables: -€2,735
- Other debts +€14,919
up €14,919 (+59.0%), from €25,306 to €40,226
- Profit (loss) carried forward -€14,365
down €14,365 (-98.2%), from -€14,630 to -€28,995
- Trade debts -€6,419
down €6,419 (-59.4%), from €10,805 to €4,386
- Tax, wage and social debts -€2,452
down €2,452 (-19.5%), from €12,551 to €10,099
of which Taxes: -€2,452
- Purchases and services -€84,947
down €84,947 (-52.9%), from €160,496 to €75,549
- Turnover -€43,381
down €43,381 (-43.2%), from €100,462 to €57,081
- Gross operating margin -€38,516
down €38,516, from €30,070 to -€8,445
- Taxes -€8,439
down €8,439 (-100.0%), from €8,439 to €0
- Other operating charges -€1,441
down €1,441 (-48.5%), from €2,973 to €1,532
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 | €53,395 | €44,754 | -€8,641 | -16.2% |
| Fixed assets | 21/28 | €15,171 | €11,699 | -€3,471 | -22.9% |
| Tangible fixed assets | 22/27 | €14,971 | €11,434 | -€3,536 | -23.6% |
| Land and buildings | 22 | €7,547 | €6,469 | -€1,078 | -14.3% |
| Plant, machinery and equipment | 23 | €2,177 | €813 | -€1,365 | -62.7% |
| Furniture and vehicles | 24 | €2,042 | €1,362 | -€681 | -33.3% |
| Other tangible fixed assets | 26 | €3,205 | €2,791 | -€413 | -12.9% |
| Financial fixed assets | 28 | €200 | €265 | +€65 | +32.5% |
| Current assets | 29/58 | €38,224 | €33,054 | -€5,170 | -13.5% |
| Stocks and contracts in progress | 3 | €24,236 | €15,600 | -€8,636 | -35.6% |
| Stocks | 30/36 | €24,236 | €15,600 | -€8,636 | -35.6% |
| Amounts receivable within one year | 40/41 | €12,881 | €10,146 | -€2,735 | -21.2% |
| Trade receivables | 40 | €12,881 | €10,146 | -€2,735 | -21.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €22 | €6,292 | +€6,270 | +28761.3% |
| Deferred charges and accrued income | 490/1 | €1,086 | €1,017 | -€69 | -6.3% |
| Total equity and liabilities | 10/49 | €53,395 | €44,754 | -€8,641 | -16.2% |
| Equity | 10/15 | €4,408 | -€9,957 | -€14,365 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €446 | €446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €446 | €446 | = | 0.0% |
| Reserves not available under the articles | 1311 | €446 | €446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,630 | -€28,995 | -€14,365 | -98.2% |
| Amounts payable | 17/49 | €48,987 | €54,711 | +€5,724 | +11.7% |
| Amounts payable within one year | 42/48 | €48,987 | €54,711 | +€5,724 | +11.7% |
| Financial debts | 43 | €324 | €0 | -€324 | -100.0% |
| Credit institutions | 430/8 | €324 | €0 | -€324 | -100.0% |
| Trade debts | 44 | €10,805 | €4,386 | -€6,419 | -59.4% |
| Suppliers | 440/4 | €10,805 | €4,386 | -€6,419 | -59.4% |
| Taxes, remuneration and social security | 45 | €12,551 | €10,099 | -€2,452 | -19.5% |
| Taxes | 450/3 | €12,551 | €10,099 | -€2,452 | -19.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €25,306 | €40,226 | +€14,919 | +59.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €100,462 | €57,081 | -€43,381 | -43.2% |
| Non-recurring operating income | 76A | €284 | €1,199 | +€915 | +322.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €160,496 | €75,549 | -€84,947 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,464 | €3,536 | +€73 | +2.1% |
| Other operating charges | 640/8 | €2,973 | €1,532 | -€1,441 | -48.5% |
| Non-recurring operating charges | 66A | €348 | - | -€348 | |
| Gross operating margin | 9900 | €30,070 | -€8,445 | -€38,516 | |
| Operating profit (loss) | 9901 | €23,286 | -€13,514 | -€36,800 | |
| Financial income | 75/76B | €279 | €5 | -€274 | -98.4% |
| Recurring financial income | 75 | €279 | €5 | -€274 | -98.4% |
| Financial charges | 65/66B | €889 | €856 | -€33 | -3.7% |
| Recurring financial charges | 65 | €889 | €856 | -€33 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €22,676 | -€14,365 | -€37,041 | |
| Income taxes | 67/77 | €8,439 | €0 | -€8,439 | -100.0% |
| Profit (loss) for the period | 9904 | €14,236 | -€14,365 | -€28,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,236 | -€14,365 | -€28,601 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.