CORESTI: 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.
CORESTI
Largest movements
- Tangible fixed assets -€5,515
down €5,515 (-20.3%), from €27,191 to €21,676
of which Furniture and vehicles: -€4,765
- Cash +€4,361
up €4,361 (+214%), from €2,034 to €6,395
mainly Depreciation (+€6,802) and Trade debts (+€2,198)
- Receivables within one year -€1,986
down €1,986 (-7.2%), from €27,764 to €25,778
of which Other amounts receivable: -€2,872
- Debts after one year -€6,560
down €6,560 (-27.0%), from €24,292 to €17,732
- Trade debts +€2,198
up €2,198 (+243%), from €903 to €3,101
- Current portion of long-term debt +€2,105
up €2,105 (+59.0%), from €3,567 to €5,672
- Profit (loss) carried forward -€1,499
down €1,499 (-7.4%), from €20,227 to €18,728
- Tax, wage and social debts +€615
up €615 (+20.5%), from €3,000 to €3,615
- Depreciation +€3,908
up €3,908 (+135%), from €2,894 to €6,802
- Other operating charges +€2,962
up €2,962 (+194%), from €1,524 to €4,486
- Gross operating margin +€2,235
up €2,235 (+16.4%), from €13,611 to €15,846
- Financial charges +€2,049
up €2,049 (+219%), from €936 to €2,985
- Taxes +€542
up €542 (+21.3%), from €2,540 to €3,082
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 | €56,989 | €53,848 | -€3,141 | -5.5% |
| Fixed assets | 21/28 | €27,191 | €21,676 | -€5,515 | -20.3% |
| Tangible fixed assets | 22/27 | €27,191 | €21,676 | -€5,515 | -20.3% |
| Plant, machinery and equipment | 23 | €1,186 | €435 | -€751 | -63.3% |
| Furniture and vehicles | 24 | €26,005 | €21,240 | -€4,765 | -18.3% |
| Current assets | 29/58 | €29,798 | €32,172 | +€2,374 | +8.0% |
| Amounts receivable within one year | 40/41 | €27,764 | €25,778 | -€1,986 | -7.2% |
| Trade receivables | 40 | €9,536 | €10,421 | +€885 | +9.3% |
| Other amounts receivable | 41 | €18,228 | €15,356 | -€2,872 | -15.8% |
| Cash at bank and in hand | 54/58 | €2,034 | €6,395 | +€4,361 | +214% |
| Total equity and liabilities | 10/49 | €56,989 | €53,848 | -€3,141 | -5.5% |
| Equity | 10/15 | €25,227 | €23,728 | -€1,499 | -5.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,227 | €18,728 | -€1,499 | -7.4% |
| Amounts payable | 17/49 | €31,762 | €30,120 | -€1,642 | -5.2% |
| Amounts payable after more than one year | 17 | €24,292 | €17,732 | -€6,560 | -27.0% |
| Financial debts | 170/4 | €24,292 | €17,732 | -€6,560 | -27.0% |
| Amounts payable within one year | 42/48 | €7,470 | €12,388 | +€4,918 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €3,567 | €5,672 | +€2,105 | +59.0% |
| Trade debts | 44 | €903 | €3,101 | +€2,198 | +243% |
| Suppliers | 440/4 | €903 | €3,101 | +€2,198 | +243% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,615 | +€615 | +20.5% |
| Taxes | 450/3 | €3,000 | €3,615 | +€615 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,894 | €6,802 | +€3,908 | +135% |
| Other operating charges | 640/8 | €1,524 | €4,486 | +€2,962 | +194% |
| Gross operating margin | 9900 | €13,611 | €15,846 | +€2,235 | +16.4% |
| Operating profit (loss) | 9901 | €9,193 | €4,559 | -€4,634 | -50.4% |
| Financial income | 75/76B | €1 | €11 | +€10 | +958% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +958% |
| Financial charges | 65/66B | €936 | €2,985 | +€2,049 | +219% |
| Recurring financial charges | 65 | €936 | €2,985 | +€2,049 | +219% |
| Profit (loss) for the period before taxes | 9903 | €8,258 | €1,584 | -€6,674 | -80.8% |
| Income taxes | 67/77 | €2,540 | €3,082 | +€542 | +21.3% |
| Profit (loss) for the period | 9904 | €5,718 | -€1,498 | -€7,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,718 | -€1,498 | -€7,216 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.