CornerStone: 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.
CornerStone
Largest movements
- Cash -€4,924
down €4,924 (-92.3%), from €5,334 to €410
mainly Net result for the year (-€6,259) and Receivables within one year (-€2,544)
- Receivables within one year +€2,544
up €2,544 (+53.4%), from €4,767 to €7,311
- Profit (loss) carried forward -€6,259
down €6,259 (-50.1%), from -€12,491 to -€18,750
- Other debts +€3,362
new in 2025: €3,362
- Trade debts +€519
up €519 (+20.0%), from €2,592 to €3,110
- Gross operating margin +€5,663
up €5,663 (+49.0%), from -€11,549 to -€5,886
- Other operating charges -€460
down €460 (-52.7%), from €872 to €412
- Financial income +€237
new in 2025: €237
- Financial charges +€127
up €127 (+181.8%), from €70 to €197
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 | €10,101 | €7,723 | -€2,378 | -23.5% |
| Current assets | 29/58 | €10,101 | €7,723 | -€2,378 | -23.5% |
| Amounts receivable within one year | 40/41 | €4,767 | €7,311 | +€2,544 | +53.4% |
| Other amounts receivable | 41 | €4,767 | €7,311 | +€2,544 | +53.4% |
| Cash at bank and in hand | 54/58 | €5,334 | €410 | -€4,924 | -92.3% |
| Deferred charges and accrued income | 490/1 | - | €2 | +€2 | |
| Total equity and liabilities | 10/49 | €10,101 | €7,723 | -€2,378 | -23.5% |
| Equity | 10/15 | €7,509 | €1,250 | -€6,259 | -83.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,491 | -€18,750 | -€6,259 | -50.1% |
| Amounts payable | 17/49 | €2,592 | €6,473 | +€3,881 | +149.8% |
| Amounts payable within one year | 42/48 | €2,592 | €6,473 | +€3,881 | +149.8% |
| Trade debts | 44 | €2,592 | €3,110 | +€519 | +20.0% |
| Suppliers | 440/4 | €2,592 | €3,110 | +€519 | +20.0% |
| Other amounts payable | 47/48 | - | €3,362 | +€3,362 | |
| Other operating charges | 640/8 | €872 | €412 | -€460 | -52.7% |
| Gross operating margin | 9900 | -€11,549 | -€5,886 | +€5,663 | +49.0% |
| Operating profit (loss) | 9901 | -€12,421 | -€6,299 | +€6,122 | +49.3% |
| Financial income | 75/76B | - | €237 | +€237 | |
| Recurring financial income | 75 | - | €237 | +€237 | |
| Financial charges | 65/66B | €70 | €197 | +€127 | +181.8% |
| Recurring financial charges | 65 | €70 | €197 | +€127 | +181.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,491 | -€6,259 | +€6,232 | +49.9% |
| Profit (loss) for the period | 9904 | -€12,491 | -€6,259 | +€6,232 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,491 | -€6,259 | +€6,232 | +49.9% |
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 11 October 2026 via checked.be.