CORNALINE: 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.
CORNALINE
Largest movements
- Receivables within one year +€37,336
up €37,336 (+335.6%), from €11,126 to €48,462
of which Other amounts receivable: +€19,519
- Cash -€21,152
down €21,152 (-62.8%), from €33,687 to €12,535
mainly Receivables within one year (-€37,336) and Tax, wage and social debts (-€4,274)
- Tangible fixed assets +€3,173
new in 2025: €3,173
of which Furniture and vehicles: +€2,305
- Deferred charges and accrued income -€1,036
no longer reported in 2025 (was €1,036)
- Other debts +€17,000
new in 2025: €17,000
- Tax, wage and social debts -€4,274
down €4,274 (-31.2%), from €13,714 to €9,441
- Profit (loss) carried forward +€3,434
up €3,434 (+90.6%), from €3,791 to €7,226
- Trade debts +€2,669
up €2,669 (+37.7%), from €7,080 to €9,748
- Gross operating margin -€10,072
down €10,072 (-52.4%), from €19,230 to €9,158
- Taxes -€3,038
down €3,038 (-54.9%), from €5,535 to €2,498
- Depreciation +€676
new in 2025: €676
- Other operating charges +€268
up €268 (+46.8%), from €574 to €842
- Financial charges -€203
down €203 (-10.6%), from €1,911 to €1,708
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 | €46,094 | €64,415 | +€18,320 | +39.7% |
| Fixed assets | 21/28 | €245 | €3,418 | +€3,173 | +1295.1% |
| Tangible fixed assets | 22/27 | - | €3,173 | +€3,173 | |
| Furniture and vehicles | 24 | - | €2,305 | +€2,305 | |
| Other tangible fixed assets | 26 | - | €868 | +€868 | |
| Financial fixed assets | 28 | €245 | €245 | = | 0.0% |
| Current assets | 29/58 | €45,849 | €60,997 | +€15,148 | +33.0% |
| Amounts receivable within one year | 40/41 | €11,126 | €48,462 | +€37,336 | +335.6% |
| Trade receivables | 40 | €11,011 | €28,828 | +€17,817 | +161.8% |
| Other amounts receivable | 41 | €115 | €19,634 | +€19,519 | +16962.6% |
| Cash at bank and in hand | 54/58 | €33,687 | €12,535 | -€21,152 | -62.8% |
| Deferred charges and accrued income | 490/1 | €1,036 | - | -€1,036 | |
| Total equity and liabilities | 10/49 | €46,094 | €64,415 | +€18,320 | +39.7% |
| Equity | 10/15 | €24,791 | €28,226 | +€3,434 | +13.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,791 | €7,226 | +€3,434 | +90.6% |
| Amounts payable | 17/49 | €21,303 | €36,189 | +€14,886 | +69.9% |
| Amounts payable within one year | 42/48 | €20,794 | €36,189 | +€15,395 | +74.0% |
| Trade debts | 44 | €7,080 | €9,748 | +€2,669 | +37.7% |
| Suppliers | 440/4 | €7,080 | €9,748 | +€2,669 | +37.7% |
| Taxes, remuneration and social security | 45 | €13,714 | €9,441 | -€4,274 | -31.2% |
| Taxes | 450/3 | €13,714 | €9,441 | -€4,274 | -31.2% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Accrued charges and deferred income | 492/3 | €509 | - | -€509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €676 | +€676 | |
| Other operating charges | 640/8 | €574 | €842 | +€268 | +46.8% |
| Gross operating margin | 9900 | €19,230 | €9,158 | -€10,072 | -52.4% |
| Operating profit (loss) | 9901 | €18,656 | €7,640 | -€11,016 | -59.0% |
| Financial charges | 65/66B | €1,911 | €1,708 | -€203 | -10.6% |
| Recurring financial charges | 65 | €1,911 | €1,708 | -€203 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €16,745 | €5,932 | -€10,813 | -64.6% |
| Income taxes | 67/77 | €5,535 | €2,498 | -€3,038 | -54.9% |
| Profit (loss) for the period | 9904 | €11,210 | €3,434 | -€7,775 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,210 | €3,434 | -€7,775 | -69.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.