Corner3: 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.
Corner3
Largest movements
- Cash +€5,892
up €5,892 (+9.5%), from €61,967 to €67,859
mainly Net result for the year (+€6,943) and Tax, wage and social debts (+€2,929)
- Receivables within one year +€2,570
up €2,570 (+12.9%), from €19,960 to €22,531
of which Other amounts receivable: +€5,401
- Reserves +€6,943
up €6,943 (+16.5%), from €41,955 to €48,898
of which Distributable reserves: +€6,943
- Tax, wage and social debts +€2,929
up €2,929 (+188.6%), from €1,553 to €4,481
- Gross operating margin -€4,509
down €4,509 (-28.1%), from €16,060 to €11,550
- Taxes -€2,222
down €2,222 (-74.1%), from €3,000 to €778
- Depreciation +€737
up €737 (+41.2%), from €1,789 to €2,526
- Other operating charges +€284
up €284 (+37.4%), from €759 to €1,043
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 | €94,131 | €102,278 | +€8,146 | +8.7% |
| Fixed assets | 21/28 | €12,204 | €11,888 | -€316 | -2.6% |
| Tangible fixed assets | 22/27 | €11,306 | €10,990 | -€316 | -2.8% |
| Furniture and vehicles | 24 | €1,055 | €2,076 | +€1,021 | +96.8% |
| Other tangible fixed assets | 26 | €10,251 | €8,914 | -€1,337 | -13.0% |
| Financial fixed assets | 28 | €898 | €898 | = | 0.0% |
| Current assets | 29/58 | €81,927 | €90,390 | +€8,462 | +10.3% |
| Amounts receivable within one year | 40/41 | €19,960 | €22,531 | +€2,570 | +12.9% |
| Trade receivables | 40 | €9,486 | €6,656 | -€2,830 | -29.8% |
| Other amounts receivable | 41 | €10,475 | €15,875 | +€5,401 | +51.6% |
| Cash at bank and in hand | 54/58 | €61,967 | €67,859 | +€5,892 | +9.5% |
| Total equity and liabilities | 10/49 | €94,131 | €102,278 | +€8,146 | +8.7% |
| Equity | 10/15 | €88,056 | €94,999 | +€6,943 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,955 | €48,898 | +€6,943 | +16.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,095 | €47,038 | +€6,943 | +17.3% |
| Profit (loss) carried forward | 14 | €27,501 | €27,501 | = | 0.0% |
| Amounts payable | 17/49 | €6,076 | €7,279 | +€1,203 | +19.8% |
| Amounts payable within one year | 42/48 | €6,076 | €7,279 | +€1,203 | +19.8% |
| Trade debts | 44 | €3,763 | €2,798 | -€965 | -25.6% |
| Suppliers | 440/4 | €3,763 | €2,798 | -€965 | -25.6% |
| Taxes, remuneration and social security | 45 | €1,553 | €4,481 | +€2,929 | +188.6% |
| Taxes | 450/3 | €1,553 | €4,481 | +€2,929 | +188.6% |
| Other amounts payable | 47/48 | €760 | - | -€760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,789 | €2,526 | +€737 | +41.2% |
| Other operating charges | 640/8 | €759 | €1,043 | +€284 | +37.4% |
| Gross operating margin | 9900 | €16,060 | €11,550 | -€4,509 | -28.1% |
| Operating profit (loss) | 9901 | €13,511 | €7,981 | -€5,530 | -40.9% |
| Financial charges | 65/66B | €104 | €260 | +€157 | +151.5% |
| Recurring financial charges | 65 | €104 | €260 | +€157 | +151.5% |
| Profit (loss) for the period before taxes | 9903 | €13,408 | €7,721 | -€5,686 | -42.4% |
| Income taxes | 67/77 | €3,000 | €778 | -€2,222 | -74.1% |
| Profit (loss) for the period | 9904 | €10,408 | €6,943 | -€3,464 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,408 | €6,943 | -€3,464 | -33.3% |
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 7 October 2026 via checked.be.