CORBU: 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.
CORBU
Largest movements
- Tangible fixed assets -€6,923
down €6,923 (-2.4%), from €288,995 to €282,072
- Profit (loss) carried forward -€7,897
down €7,897 (-51.4%), from €15,378 to €7,480
- Debts after one year -€7,221
down €7,221 (-4.6%), from €156,278 to €149,057
- Other debts +€6,091
new in 2025: €6,091
- Gross operating margin -€7,921
down €7,921 (-30.0%), from €26,388 to €18,468
- Depreciation +€994
up €994 (+9.0%), from €11,018 to €12,012
- Taxes -€293
no longer reported in 2025 (was €293)
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 | €292,995 | €283,935 | -€9,060 | -3.1% |
| Fixed assets | 21/28 | €288,995 | €282,072 | -€6,923 | -2.4% |
| Tangible fixed assets | 22/27 | €288,995 | €282,072 | -€6,923 | -2.4% |
| Land and buildings | 22 | €288,995 | €282,072 | -€6,923 | -2.4% |
| Current assets | 29/58 | €4,000 | €1,863 | -€2,137 | -53.4% |
| Amounts receivable within one year | 40/41 | €2,871 | - | -€2,871 | |
| Other amounts receivable | 41 | €2,871 | - | -€2,871 | |
| Cash at bank and in hand | 54/58 | €1,129 | €1,863 | +€733 | +64.9% |
| Total equity and liabilities | 10/49 | €292,995 | €283,935 | -€9,060 | -3.1% |
| Equity | 10/15 | €132,252 | €124,354 | -€7,897 | -6.0% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €5,322 | €5,322 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,322 | €5,322 | = | 0.0% |
| Other | 1319 | €5,322 | €5,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,378 | €7,480 | -€7,897 | -51.4% |
| Amounts payable | 17/49 | €160,743 | €159,580 | -€1,163 | -0.7% |
| Amounts payable after more than one year | 17 | €156,278 | €149,057 | -€7,221 | -4.6% |
| Other amounts payable | 178/9 | €156,278 | €149,057 | -€7,221 | -4.6% |
| Amounts payable within one year | 42/48 | €2,965 | €9,023 | +€6,058 | +204% |
| Taxes, remuneration and social security | 45 | €2,965 | €2,932 | -€34 | -1.1% |
| Taxes | 450/3 | €2,965 | €2,932 | -€34 | -1.1% |
| Other amounts payable | 47/48 | - | €6,091 | +€6,091 | |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,018 | €12,012 | +€994 | +9.0% |
| Other operating charges | 640/8 | €5,308 | €5,474 | +€165 | +3.1% |
| Gross operating margin | 9900 | €26,388 | €18,468 | -€7,921 | -30.0% |
| Operating profit (loss) | 9901 | €10,061 | €982 | -€9,079 | -90.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,960 | €8,879 | -€81 | -0.9% |
| Recurring financial charges | 65 | €8,960 | €8,879 | -€81 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €1,101 | -€7,897 | -€8,999 | |
| Income taxes | 67/77 | €293 | - | -€293 | |
| Profit (loss) for the period | 9904 | €808 | -€7,897 | -€8,706 | |
| Profit (loss) for the period to be appropriated | 9905 | €808 | -€7,897 | -€8,706 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.