CORIMA: 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.
CORIMA
Largest movements
- Deferred charges and accrued income +€6,400
up €6,400 (+482.1%), from €1,327 to €7,727
- Profit (loss) carried forward +€13,263
up €13,263 (+13.0%), from -€102,213 to -€88,951
- Reserves -€4,011
down €4,011 (-4.8%), from €84,236 to €80,225
- Gross operating margin +€10,188
up €10,188 (+55.1%), from €18,480 to €28,668
- Depreciation -€4,811
down €4,811 (-22.6%), from €21,327 to €16,516
- Financial charges +€893
up €893 (+947.9%), from €94 to €988
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 | €323,847 | €332,936 | +€9,089 | +2.8% |
| Fixed assets | 21/28 | €210,404 | €211,031 | +€627 | +0.3% |
| Tangible fixed assets | 22/27 | €210,204 | €210,831 | +€627 | +0.3% |
| Land and buildings | 22 | €209,286 | €210,831 | +€1,545 | +0.7% |
| Plant, machinery and equipment | 23 | €425 | - | -€425 | |
| Furniture and vehicles | 24 | €493 | - | -€493 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €113,443 | €121,905 | +€8,462 | +7.5% |
| Cash at bank and in hand | 54/58 | €112,116 | €114,178 | +€2,062 | +1.8% |
| Deferred charges and accrued income | 490/1 | €1,327 | €7,727 | +€6,400 | +482.1% |
| Total equity and liabilities | 10/49 | €323,847 | €332,936 | +€9,089 | +2.8% |
| Equity | 10/15 | €43,523 | €52,774 | +€9,251 | +21.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €84,236 | €80,225 | -€4,011 | -4.8% |
| Tax-exempt reserves | 132 | €84,236 | €80,225 | -€4,011 | -4.8% |
| Profit (loss) carried forward | 14 | -€102,213 | -€88,951 | +€13,263 | +13.0% |
| Provisions and deferred taxes | 16 | €16,647 | €15,854 | -€793 | -4.8% |
| Deferred taxes | 168 | €16,647 | €15,854 | -€793 | -4.8% |
| Amounts payable | 17/49 | €263,678 | €264,308 | +€631 | +0.2% |
| Amounts payable after more than one year | 17 | €260,206 | €260,154 | -€51 | 0.0% |
| Financial debts | 170/4 | €8,141 | €5,012 | -€3,130 | -38.4% |
| Other amounts payable | 178/9 | €252,064 | €255,142 | +€3,078 | +1.2% |
| Amounts payable within one year | 42/48 | €3,472 | €4,154 | +€682 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €2,448 | €3,130 | +€682 | +27.9% |
| Other amounts payable | 47/48 | €1,025 | €1,025 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,327 | €16,516 | -€4,811 | -22.6% |
| Other operating charges | 640/8 | €3,044 | €3,140 | +€96 | +3.2% |
| Gross operating margin | 9900 | €18,480 | €28,668 | +€10,188 | +55.1% |
| Operating profit (loss) | 9901 | -€5,891 | €9,012 | +€14,903 | |
| Financial income | 75/76B | €148 | €434 | +€286 | +193.5% |
| Recurring financial income | 75 | €148 | €434 | +€286 | +193.5% |
| Financial charges | 65/66B | €94 | €988 | +€893 | +947.9% |
| Recurring financial charges | 65 | €94 | €988 | +€893 | +947.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,837 | €8,459 | +€14,296 | |
| Transfer from deferred taxes | 780 | €4,804 | €793 | -€4,011 | -83.5% |
| Profit (loss) for the period | 9904 | -€1,033 | €9,251 | +€10,285 | |
| Transfer from tax-exempt reserves | 789 | - | €4,011 | +€4,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,033 | €13,263 | +€14,296 |
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 28 September 2026 via checked.be.