CORNELIS CONSULTING: 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.
CORNELIS CONSULTING
Largest movements
- Cash +€29,312
up €29,312 (+145%), from €20,176 to €49,489
mainly Depreciation (+€16,488) and Net result for the year (+€13,527)
- Tangible fixed assets -€16,488
down €16,488 (-51.6%), from €31,950 to €15,462
- Reserves +€13,527
up €13,527 (+4.2%), from €325,409 to €338,936
- Trade debts +€9,185
up €9,185 (+1,752%), from €524 to €9,709
- Gross operating margin +€14,826
up €14,826 (+74.3%), from €19,967 to €34,793
- Financial income -€7,515
down €7,515 (-40.8%), from €18,415 to €10,900
- Taxes +€2,367
up €2,367 (+52.7%), from €4,496 to €6,864
- Financial charges -€981
down €981 (-11.0%), from €8,904 to €7,923
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 | €681,031 | €697,619 | +€16,588 | +2.4% |
| Fixed assets | 21/28 | €31,950 | €15,462 | -€16,488 | -51.6% |
| Tangible fixed assets | 22/27 | €31,950 | €15,462 | -€16,488 | -51.6% |
| Furniture and vehicles | 24 | €31,950 | €15,462 | -€16,488 | -51.6% |
| Current assets | 29/58 | €649,081 | €682,158 | +€33,076 | +5.1% |
| Amounts receivable within one year | 40/41 | €21,469 | €25,882 | +€4,413 | +20.6% |
| Trade receivables | 40 | €4,877 | €13,747 | +€8,870 | +182% |
| Other amounts receivable | 41 | €16,592 | €12,136 | -€4,456 | -26.9% |
| Current investments | 50/53 | €600,000 | €600,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,176 | €49,489 | +€29,312 | +145% |
| Deferred charges and accrued income | 490/1 | €7,436 | €6,787 | -€649 | -8.7% |
| Total equity and liabilities | 10/49 | €681,031 | €697,619 | +€16,588 | +2.4% |
| Equity | 10/15 | €550,809 | €564,336 | +€13,527 | +2.5% |
| Contributions | 10/11 | €225,400 | €225,400 | = | 0.0% |
| Reserves | 13 | €325,409 | €338,936 | +€13,527 | +4.2% |
| Distributable reserves | 133 | €325,409 | €338,936 | +€13,527 | +4.2% |
| Amounts payable | 17/49 | €130,222 | €133,284 | +€3,062 | +2.4% |
| Amounts payable after more than one year | 17 | €4,210 | €0 | -€4,210 | -100% |
| Financial debts | 170/4 | €4,210 | €0 | -€4,210 | -100% |
| Amounts payable within one year | 42/48 | €117,289 | €124,915 | +€7,626 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €10,033 | €4,210 | -€5,823 | -58.0% |
| Trade debts | 44 | €524 | €9,709 | +€9,185 | +1,752% |
| Suppliers | 440/4 | €524 | €9,709 | +€9,185 | +1,752% |
| Taxes, remuneration and social security | 45 | €2,962 | €5,277 | +€2,315 | +78.2% |
| Taxes | 450/3 | €2,962 | €5,277 | +€2,315 | +78.2% |
| Other amounts payable | 47/48 | €103,770 | €105,720 | +€1,950 | +1.9% |
| Accrued charges and deferred income | 492/3 | €8,723 | €8,369 | -€355 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,488 | €16,488 | +€0 | 0.0% |
| Other operating charges | 640/8 | €996 | €892 | -€104 | -10.5% |
| Gross operating margin | 9900 | €19,967 | €34,793 | +€14,826 | +74.3% |
| Operating profit (loss) | 9901 | €2,483 | €17,413 | +€14,930 | +601% |
| Financial income | 75/76B | €18,415 | €10,900 | -€7,515 | -40.8% |
| Recurring financial income | 75 | €18,415 | €10,900 | -€7,515 | -40.8% |
| Financial charges | 65/66B | €8,904 | €7,923 | -€981 | -11.0% |
| Recurring financial charges | 65 | €8,904 | €7,923 | -€981 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €11,994 | €20,390 | +€8,396 | +70.0% |
| Income taxes | 67/77 | €4,496 | €6,864 | +€2,367 | +52.7% |
| Profit (loss) for the period | 9904 | €7,498 | €13,527 | +€6,029 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,498 | €13,527 | +€6,029 | +80.4% |
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 25 October 2026 via checked.be.