CornerStone 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.
CornerStone Consulting
Largest movements
- Cash +€119,645
up €119,645 (+93.1%), from €128,517 to €248,162
mainly Net result for the year (+€158,781) and Tax, wage and social debts (+€42,535)
- Receivables within one year +€60,419
up €60,419 (+175%), from €34,613 to €95,032
of which Trade receivables: +€60,476
- Tangible fixed assets +€4,310
new in 2025: €4,310
- Reserves +€150,000
up €150,000 (+150%), from €100,000 to €250,000
- Tax, wage and social debts +€42,535
up €42,535 (+115%), from €37,058 to €79,593
of which Taxes: +€36,301
- Other debts -€16,714
down €16,714 (-99.4%), from €16,822 to €108
- Profit (loss) carried forward +€8,781
up €8,781 (+1,557%), from €564 to €9,345
- Gross operating margin +€82,343
up €82,343 (+63.2%), from €130,317 to €212,660
- Taxes +€19,815
up €19,815 (+69.5%), from €28,500 to €48,315
- Other operating charges +€2,376
up €2,376 (+366%), from €650 to €3,026
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 | €164,444 | €349,493 | +€185,049 | +113% |
| Fixed assets | 21/28 | €1,314 | €6,299 | +€4,985 | +379% |
| Intangible fixed assets | 21 | €1,314 | €1,989 | +€675 | +51.4% |
| Tangible fixed assets | 22/27 | - | €4,310 | +€4,310 | |
| Furniture and vehicles | 24 | - | €4,310 | +€4,310 | |
| Current assets | 29/58 | €163,130 | €343,194 | +€180,064 | +110% |
| Amounts receivable within one year | 40/41 | €34,613 | €95,032 | +€60,419 | +175% |
| Trade receivables | 40 | €34,555 | €95,031 | +€60,476 | +175% |
| Other amounts receivable | 41 | €58 | €1 | -€57 | -98.3% |
| Cash at bank and in hand | 54/58 | €128,517 | €248,162 | +€119,645 | +93.1% |
| Total equity and liabilities | 10/49 | €164,444 | €349,493 | +€185,049 | +113% |
| Equity | 10/15 | €110,564 | €269,345 | +€158,781 | +144% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €250,000 | +€150,000 | +150% |
| Distributable reserves | 133 | €100,000 | €250,000 | +€150,000 | +150% |
| Profit (loss) carried forward | 14 | €564 | €9,345 | +€8,781 | +1,557% |
| Amounts payable | 17/49 | €53,880 | €80,148 | +€26,268 | +48.8% |
| Amounts payable within one year | 42/48 | €53,880 | €80,148 | +€26,268 | +48.8% |
| Trade debts | 44 | - | €447 | +€447 | |
| Suppliers | 440/4 | - | €447 | +€447 | |
| Taxes, remuneration and social security | 45 | €37,058 | €79,593 | +€42,535 | +115% |
| Taxes | 450/3 | €37,058 | €73,359 | +€36,301 | +98.0% |
| Remuneration and social security | 454/9 | - | €6,234 | +€6,234 | |
| Other amounts payable | 47/48 | €16,822 | €108 | -€16,714 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €2,475 | +€1,897 | +328% |
| Other operating charges | 640/8 | €650 | €3,026 | +€2,376 | +366% |
| Gross operating margin | 9900 | €130,317 | €212,660 | +€82,343 | +63.2% |
| Operating profit (loss) | 9901 | €129,089 | €207,159 | +€78,070 | +60.5% |
| Financial charges | 65/66B | €25 | €63 | +€38 | +152% |
| Recurring financial charges | 65 | €25 | €63 | +€38 | +152% |
| Non-recurring financial charges | 66B | €25 | €63 | +€38 | +152% |
| Profit (loss) for the period before taxes | 9903 | €129,064 | €207,096 | +€78,032 | +60.5% |
| Income taxes | 67/77 | €28,500 | €48,315 | +€19,815 | +69.5% |
| Profit (loss) for the period | 9904 | €100,564 | €158,781 | +€58,217 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,564 | €158,781 | +€58,217 | +57.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.