CorBiestens: 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.
CorBiestens
Largest movements
- Cash +€81,593
up €81,593 (+42.9%), from €190,050 to €271,643
mainly Net result for the year (+€78,248) and Receivables within one year (+€11,477)
- Receivables within one year -€11,477
down €11,477 (-29.8%), from €38,500 to €27,023
- Tangible fixed assets -€6,089
down €6,089 (-67.1%), from €9,073 to €2,984
of which Furniture and vehicles: -€5,833
- Profit (loss) carried forward +€78,248
up €78,248 (+48.7%), from €160,795 to €239,043
- Tax, wage and social debts -€18,692
down €18,692 (-34.2%), from €54,662 to €35,970
- Accrued charges and deferred income +€6,001
up €6,001 (+27.2%), from €22,066 to €28,067
- Gross operating margin +€2,887
up €2,887 (+2.8%), from €102,685 to €105,572
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 | €237,623 | €303,300 | +€65,677 | +27.6% |
| Fixed assets | 21/28 | €9,073 | €2,984 | -€6,089 | -67.1% |
| Tangible fixed assets | 22/27 | €9,073 | €2,984 | -€6,089 | -67.1% |
| Plant, machinery and equipment | 23 | €394 | €138 | -€256 | -65.0% |
| Furniture and vehicles | 24 | €8,679 | €2,846 | -€5,833 | -67.2% |
| Current assets | 29/58 | €228,550 | €300,316 | +€71,766 | +31.4% |
| Amounts receivable within one year | 40/41 | €38,500 | €27,023 | -€11,477 | -29.8% |
| Trade receivables | 40 | €38,500 | €27,023 | -€11,477 | -29.8% |
| Cash at bank and in hand | 54/58 | €190,050 | €271,643 | +€81,593 | +42.9% |
| Deferred charges and accrued income | 490/1 | - | €1,650 | +€1,650 | |
| Total equity and liabilities | 10/49 | €237,623 | €303,300 | +€65,677 | +27.6% |
| Equity | 10/15 | €160,895 | €239,143 | +€78,248 | +48.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,795 | €239,043 | +€78,248 | +48.7% |
| Amounts payable | 17/49 | €76,728 | €64,157 | -€12,571 | -16.4% |
| Amounts payable within one year | 42/48 | €54,662 | €36,090 | -€18,572 | -34.0% |
| Trade debts | 44 | - | €120 | +€120 | |
| Suppliers | 440/4 | - | €120 | +€120 | |
| Taxes, remuneration and social security | 45 | €54,662 | €35,970 | -€18,692 | -34.2% |
| Taxes | 450/3 | €54,662 | €35,970 | -€18,692 | -34.2% |
| Accrued charges and deferred income | 492/3 | €22,066 | €28,067 | +€6,001 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,089 | €6,089 | = | 0.0% |
| Other operating charges | 640/8 | €378 | €217 | -€161 | -42.6% |
| Gross operating margin | 9900 | €102,685 | €105,572 | +€2,887 | +2.8% |
| Operating profit (loss) | 9901 | €96,218 | €99,266 | +€3,048 | +3.2% |
| Financial charges | 65/66B | €396 | €495 | +€99 | +25.0% |
| Recurring financial charges | 65 | €396 | €495 | +€99 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €95,822 | €98,771 | +€2,949 | +3.1% |
| Income taxes | 67/77 | €19,958 | €20,523 | +€565 | +2.8% |
| Profit (loss) for the period | 9904 | €75,864 | €78,248 | +€2,384 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,864 | €78,248 | +€2,384 | +3.1% |
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 4 October 2026 via checked.be.