Corepunt: 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.
What changed
Corepunt
NACE 96.230, Day spas, saunas and steam baths
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€27,403
2024 · €92-€27,495
Equity
€54,637
2024 · €82,040-€27,403
Cash
€5,543
2024 · €10,400-€4,857
Balance sheet total
€879,440
2024 · €935,404-€55,964
Largest movements
Assets
- Tangible fixed assets -€35,042
down €35,042 (-3.9%), from €887,396 to €852,353
of which Land and buildings: -€29,365
- Receivables within one year -€12,909
down €12,909 (-66.6%), from €19,384 to €6,476
of which Trade receivables: -€10,993
Equity and liabilities
- Debts after one year -€38,818
down €38,818 (-7.7%), from €503,917 to €465,099
- Reserves -€27,403
down €27,403 (-44.2%), from €62,040 to €34,637
Income statement
- Gross operating margin -€36,176
down €36,176 (-28.4%), from €127,359 to €91,183
- Staff costs -€6,127
down €6,127 (-11.4%), from €53,662 to €47,534
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.
Result 2024
€92
Gross operating margin
-€36,176
Staff costs
+€6,127
Depreciation
+€592
Other operating charges
+€1,042
Other operating items
-€259
Financial income
+€3
Financial charges
+€1,175
Result 2025
-€27,403
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.
From operations
+€33,236
Investment
€0
Financing
-€38,093
Cash 2024
€10,400
From operations (derived)
+€33,236
Net result for the year
-€27,403
Depreciation
+€38,562
Stocks and contracts
+€424
Receivables within one year
+€12,909
Deferred charges and accrued income
-€788
Trade debts
+€6,752
Tax, wage and social debts
-€8,720
Advances received
-€410
Other debts
+€7,680
Accrued charges and deferred income
+€4,230
Financing
-€38,093
Debts after one year
-€38,818
Current portion of long-term debt
+€725
Cash 2025
€5,543
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €935,404 | €879,440 | -€55,964 | -6.0% |
| Fixed assets | 21/28 | €901,476 | €862,913 | -€38,562 | -4.3% |
| Intangible fixed assets | 21 | €14,080 | €10,560 | -€3,520 | -25.0% |
| Tangible fixed assets | 22/27 | €887,396 | €852,353 | -€35,042 | -3.9% |
| Land and buildings | 22 | €871,104 | €841,740 | -€29,365 | -3.4% |
| Plant, machinery and equipment | 23 | €14,143 | €9,315 | -€4,829 | -34.1% |
| Furniture and vehicles | 24 | €2,148 | €1,298 | -€849 | -39.5% |
| Current assets | 29/58 | €33,928 | €16,526 | -€17,402 | -51.3% |
| Stocks and contracts in progress | 3 | €1,000 | €576 | -€424 | -42.4% |
| Stocks | 30/36 | €1,000 | €576 | -€424 | -42.4% |
| Amounts receivable within one year | 40/41 | €19,384 | €6,476 | -€12,909 | -66.6% |
| Trade receivables | 40 | €17,468 | €6,476 | -€10,993 | -62.9% |
| Other amounts receivable | 41 | €1,916 | €0 | -€1,916 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,400 | €5,543 | -€4,857 | -46.7% |
| Deferred charges and accrued income | 490/1 | €3,144 | €3,932 | +€788 | +25.0% |
| Total equity and liabilities | 10/49 | €935,404 | €879,440 | -€55,964 | -6.0% |
| Equity | 10/15 | €82,040 | €54,637 | -€27,403 | -33.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €62,040 | €34,637 | -€27,403 | -44.2% |
| Distributable reserves | 133 | €62,040 | €34,637 | -€27,403 | -44.2% |
| Amounts payable | 17/49 | €853,364 | €824,802 | -€28,561 | -3.3% |
| Amounts payable after more than one year | 17 | €503,917 | €465,099 | -€38,818 | -7.7% |
| Financial debts | 170/4 | €503,917 | €465,099 | -€38,818 | -7.7% |
| Amounts payable within one year | 42/48 | €344,611 | €350,637 | +€6,026 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €38,093 | €38,818 | +€725 | +1.9% |
| Trade debts | 44 | €1,106 | €7,858 | +€6,752 | +610.6% |
| Suppliers | 440/4 | €1,106 | €7,858 | +€6,752 | +610.6% |
| Advances received on contracts in progress | 46 | €1,290 | €880 | -€410 | -31.8% |
| Taxes, remuneration and social security | 45 | €14,186 | €5,466 | -€8,720 | -61.5% |
| Taxes | 450/3 | €9,988 | €2,663 | -€7,325 | -73.3% |
| Remuneration and social security | 454/9 | €4,199 | €2,803 | -€1,395 | -33.2% |
| Other amounts payable | 47/48 | €289,935 | €297,615 | +€7,680 | +2.6% |
| Accrued charges and deferred income | 492/3 | €4,836 | €9,067 | +€4,230 | +87.5% |
| Remuneration, social security and pensions | 62 | €53,662 | €47,534 | -€6,127 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,154 | €38,562 | -€592 | -1.5% |
| Other operating charges | 640/8 | €7,856 | €6,813 | -€1,042 | -13.3% |
| Non-recurring operating charges | 66A | - | €259 | +€259 | |
| Gross operating margin | 9900 | €127,359 | €91,183 | -€36,176 | -28.4% |
| Operating profit (loss) | 9901 | €26,687 | -€1,987 | -€28,674 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +632.6% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +632.6% |
| Financial charges | 65/66B | €26,595 | €25,420 | -€1,175 | -4.4% |
| Recurring financial charges | 65 | €26,595 | €25,420 | -€1,175 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €92 | -€27,403 | -€27,495 | |
| Profit (loss) for the period | 9904 | €92 | -€27,403 | -€27,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €92 | -€27,403 | -€27,495 |
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 8 October 2026 via checked.be.