CORBIS: 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.
CORBIS
Largest movements
- Receivables within one year -€4,751
down €4,751 (-22.4%), from €21,173 to €16,422
of which Other amounts receivable: -€4,539
- Tangible fixed assets -€596
down €596 (-40.3%), from €1,479 to €882
- Profit (loss) carried forward -€9,491
down €9,491, from €7,633 to -€1,858
- Trade debts +€4,077
up €4,077 (+496.9%), from €820 to €4,897
- Gross operating margin -€8,728
down €8,728 (-1577.0%), from -€553 to -€9,281
- Financial income -€299
down €299 (-23.0%), from €1,300 to €1,000
- Depreciation +€286
up €286 (+92.3%), from €310 to €596
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 | €22,811 | €17,311 | -€5,500 | -24.1% |
| Fixed assets | 21/28 | €1,479 | €882 | -€596 | -40.3% |
| Tangible fixed assets | 22/27 | €1,479 | €882 | -€596 | -40.3% |
| Furniture and vehicles | 24 | €1,479 | €882 | -€596 | -40.3% |
| Current assets | 29/58 | €21,332 | €16,429 | -€4,903 | -23.0% |
| Amounts receivable within one year | 40/41 | €21,173 | €16,422 | -€4,751 | -22.4% |
| Trade receivables | 40 | €212 | €0 | -€212 | -100.0% |
| Other amounts receivable | 41 | €20,961 | €16,422 | -€4,539 | -21.7% |
| Cash at bank and in hand | 54/58 | €159 | €7 | -€152 | -95.6% |
| Total equity and liabilities | 10/49 | €22,811 | €17,311 | -€5,500 | -24.1% |
| Equity | 10/15 | €21,904 | €12,414 | -€9,491 | -43.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,872 | €1,872 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,872 | €1,872 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,872 | €1,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,633 | -€1,858 | -€9,491 | |
| Amounts payable | 17/49 | €906 | €4,897 | +€3,991 | +440.4% |
| Amounts payable within one year | 42/48 | €906 | €4,897 | +€3,991 | +440.4% |
| Financial debts | 43 | €86 | €0 | -€86 | -100.0% |
| Credit institutions | 430/8 | €86 | €0 | -€86 | -100.0% |
| Trade debts | 44 | €820 | €4,897 | +€4,077 | +496.9% |
| Suppliers | 440/4 | €820 | €4,897 | +€4,077 | +496.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €596 | +€286 | +92.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€553 | -€9,281 | -€8,728 | -1577.0% |
| Operating profit (loss) | 9901 | -€1,251 | -€10,277 | -€9,026 | -721.7% |
| Financial income | 75/76B | €1,300 | €1,000 | -€299 | -23.0% |
| Recurring financial income | 75 | €1,300 | €1,000 | -€299 | -23.0% |
| Financial charges | 65/66B | €243 | €214 | -€29 | -11.8% |
| Recurring financial charges | 65 | €243 | €214 | -€29 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€194 | -€9,491 | -€9,297 | -4802.2% |
| Profit (loss) for the period | 9904 | -€194 | -€9,491 | -€9,297 | -4802.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€194 | -€9,491 | -€9,297 | -4802.2% |
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.