CORNEMONT CAPITAL: 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.
CORNEMONT CAPITAL
Largest movements
- Tangible fixed assets -€17,153
down €17,153 (-3.3%), from €520,374 to €503,221
of which Land and buildings: -€15,101
- Profit (loss) carried forward -€15,720
down €15,720 (-30.9%), from -€50,803 to -€66,523
- Debts after one year -€14,181
down €14,181 (-4.2%), from €338,795 to €324,615
- Other debts +€11,000
up €11,000 (+5.1%), from €214,795 to €225,795
- Depreciation -€20,393
down €20,393 (-54.3%), from €37,545 to €17,153
- Gross operating margin +€9,472
up €9,472 (+191%), from €4,952 to €14,424
- Financial charges -€5,093
down €5,093 (-29.8%), from €17,107 to €12,014
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 | €521,489 | €503,673 | -€17,815 | -3.4% |
| Fixed assets | 21/28 | €520,374 | €503,221 | -€17,153 | -3.3% |
| Tangible fixed assets | 22/27 | €520,374 | €503,221 | -€17,153 | -3.3% |
| Land and buildings | 22 | €512,763 | €497,662 | -€15,101 | -2.9% |
| Furniture and vehicles | 24 | €7,611 | €5,559 | -€2,052 | -27.0% |
| Current assets | 29/58 | €1,115 | €452 | -€663 | -59.4% |
| Cash at bank and in hand | 54/58 | €1,115 | €452 | -€663 | -59.4% |
| Total equity and liabilities | 10/49 | €521,489 | €503,673 | -€17,815 | -3.4% |
| Equity | 10/15 | -€45,803 | -€61,523 | -€15,720 | -34.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,803 | -€66,523 | -€15,720 | -30.9% |
| Amounts payable | 17/49 | €567,292 | €565,196 | -€2,095 | -0.4% |
| Amounts payable after more than one year | 17 | €338,795 | €324,615 | -€14,181 | -4.2% |
| Financial debts | 170/4 | €338,795 | €324,615 | -€14,181 | -4.2% |
| Amounts payable within one year | 42/48 | €228,496 | €240,582 | +€12,085 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €13,701 | €14,181 | +€480 | +3.5% |
| Trade debts | 44 | - | €606 | +€606 | |
| Suppliers | 440/4 | - | €606 | +€606 | |
| Other amounts payable | 47/48 | €214,795 | €225,795 | +€11,000 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,545 | €17,153 | -€20,393 | -54.3% |
| Other operating charges | 640/8 | €1,103 | €978 | -€125 | -11.3% |
| Gross operating margin | 9900 | €4,952 | €14,424 | +€9,472 | +191% |
| Operating profit (loss) | 9901 | -€33,696 | -€3,706 | +€29,990 | +89.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €17,107 | €12,014 | -€5,093 | -29.8% |
| Recurring financial charges | 65 | €17,107 | €12,014 | -€5,093 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,803 | -€15,720 | +€35,083 | +69.1% |
| Profit (loss) for the period | 9904 | -€50,803 | -€15,720 | +€35,083 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,803 | -€15,720 | +€35,083 | +69.1% |
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 22 October 2026 via checked.be.