CORBIJONAS: 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.
CORBIJONAS
Largest movements
- Receivables within one year +€252,756
up €252,756 (+792%), from €31,913 to €284,668
of which Other amounts receivable: +€248,756
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Tangible fixed assets -€16,365
down €16,365 (-13.9%), from €117,407 to €101,041
of which Furniture and vehicles: -€30,091
- Cash +€8,136
up €8,136 (+7.3%), from €111,272 to €119,409
mainly Current investments (+€250,000) and Net result for the year (+€187,460)
- Deferred charges and accrued income +€7,345
up €7,345 (+192%), from €3,828 to €11,173
- Accrued charges and deferred income +€35,701
up €35,701 (+62.0%), from €57,593 to €93,294
- Other debts -€32,827
down €32,827 (-17.1%), from €192,168 to €159,341
- Debts after one year -€26,765
down €26,765 (-45.6%), from €58,689 to €31,925
- Tax, wage and social debts +€24,519
up €24,519 (+102%), from €23,990 to €48,509
of which Taxes: +€24,519
- Taxes -€21,308
down €21,308 (-26.9%), from €79,269 to €57,961
- Financial income +€12,363
up €12,363 (+456%), from €2,712 to €15,075
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 | €654,419 | €656,291 | +€1,872 | +0.3% |
| Fixed assets | 21/28 | €117,407 | €101,041 | -€16,365 | -13.9% |
| Tangible fixed assets | 22/27 | €117,407 | €101,041 | -€16,365 | -13.9% |
| Plant, machinery and equipment | 23 | €7,469 | €22,261 | +€14,792 | +198% |
| Furniture and vehicles | 24 | €91,071 | €60,980 | -€30,091 | -33.0% |
| Other tangible fixed assets | 26 | €18,867 | €17,800 | -€1,066 | -5.7% |
| Current assets | 29/58 | €537,013 | €555,250 | +€18,237 | +3.4% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,913 | €284,668 | +€252,756 | +792% |
| Trade receivables | 40 | €3,150 | €7,150 | +€4,000 | +127% |
| Other amounts receivable | 41 | €28,763 | €277,518 | +€248,756 | +865% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €111,272 | €119,409 | +€8,136 | +7.3% |
| Deferred charges and accrued income | 490/1 | €3,828 | €11,173 | +€7,345 | +192% |
| Total equity and liabilities | 10/49 | €654,419 | €656,291 | +€1,872 | +0.3% |
| Equity | 10/15 | €255,361 | €255,361 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €236,761 | €236,761 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €234,901 | €234,901 | = | 0.0% |
| Amounts payable | 17/49 | €399,058 | €400,930 | +€1,872 | +0.5% |
| Amounts payable after more than one year | 17 | €58,689 | €31,925 | -€26,765 | -45.6% |
| Financial debts | 170/4 | €58,689 | €31,925 | -€26,765 | -45.6% |
| Amounts payable within one year | 42/48 | €282,776 | €275,712 | -€7,064 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €66,618 | €66,765 | +€146 | +0.2% |
| Trade debts | 44 | - | €1,097 | +€1,097 | |
| Suppliers | 440/4 | - | €1,097 | +€1,097 | |
| Taxes, remuneration and social security | 45 | €23,990 | €48,509 | +€24,519 | +102% |
| Taxes | 450/3 | €21,090 | €45,609 | +€24,519 | +116% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €192,168 | €159,341 | -€32,827 | -17.1% |
| Accrued charges and deferred income | 492/3 | €57,593 | €93,294 | +€35,701 | +62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,722 | €35,351 | -€371 | -1.0% |
| Other operating charges | 640/8 | €405 | €599 | +€194 | +48.0% |
| Gross operating margin | 9900 | €270,063 | €268,981 | -€1,082 | -0.4% |
| Operating profit (loss) | 9901 | €233,936 | €233,031 | -€905 | -0.4% |
| Financial income | 75/76B | €2,712 | €15,075 | +€12,363 | +456% |
| Recurring financial income | 75 | €2,712 | €15,075 | +€12,363 | +456% |
| Financial charges | 65/66B | €2,578 | €2,685 | +€107 | +4.2% |
| Recurring financial charges | 65 | €2,578 | €2,685 | +€107 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €234,070 | €245,421 | +€11,351 | +4.8% |
| Income taxes | 67/77 | €79,269 | €57,961 | -€21,308 | -26.9% |
| Profit (loss) for the period | 9904 | €154,801 | €187,460 | +€32,659 | +21.1% |
| Transfer from tax-exempt reserves | 789 | €80,100 | - | -€80,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €234,901 | €187,460 | -€47,441 | -20.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.