Cornerstone Digital: 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.
Cornerstone Digital
Largest movements
- Cash +€45,995
up €45,995 (+63.8%), from €72,140 to €118,135
mainly Net result for the year (+€69,736) and Depreciation (+€2,434)
- Tangible fixed assets +€7,303
up €7,303 (+174.4%), from €4,186 to €11,490
of which Furniture and vehicles: +€6,101
- Receivables within one year +€3,454
up €3,454 (+31.6%), from €10,945 to €14,399
of which Trade receivables: +€4,175
- Reserves +€69,736
up €69,736 (+113.0%), from €61,728 to €131,463
- Other debts -€9,071
down €9,071 (-54.5%), from €16,657 to €7,587
- Tax, wage and social debts -€3,374
down €3,374 (-48.8%), from €6,908 to €3,534
- Gross operating margin +€10,014
up €10,014 (+12.2%), from €82,000 to €92,014
- Taxes +€1,969
up €1,969 (+12.5%), from €15,780 to €17,749
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 | €87,882 | €145,379 | +€57,496 | +65.4% |
| Fixed assets | 21/28 | €4,186 | €11,490 | +€7,303 | +174.4% |
| Tangible fixed assets | 22/27 | €4,186 | €11,490 | +€7,303 | +174.4% |
| Furniture and vehicles | 24 | €3,525 | €9,626 | +€6,101 | +173.1% |
| Other tangible fixed assets | 26 | €661 | €1,864 | +€1,203 | +181.8% |
| Current assets | 29/58 | €83,696 | €133,889 | +€50,193 | +60.0% |
| Amounts receivable within one year | 40/41 | €10,945 | €14,399 | +€3,454 | +31.6% |
| Trade receivables | 40 | €10,225 | €14,399 | +€4,175 | +40.8% |
| Other amounts receivable | 41 | €720 | €0 | -€720 | -100.0% |
| Cash at bank and in hand | 54/58 | €72,140 | €118,135 | +€45,995 | +63.8% |
| Deferred charges and accrued income | 490/1 | €611 | €1,355 | +€744 | +121.8% |
| Total equity and liabilities | 10/49 | €87,882 | €145,379 | +€57,496 | +65.4% |
| Equity | 10/15 | €63,728 | €133,463 | +€69,736 | +109.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,728 | €131,463 | +€69,736 | +113.0% |
| Distributable reserves | 133 | €61,728 | €131,463 | +€69,736 | +113.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,155 | €11,915 | -€12,239 | -50.7% |
| Amounts payable within one year | 42/48 | €24,155 | €11,395 | -€12,760 | -52.8% |
| Trade debts | 44 | €589 | €274 | -€315 | -53.4% |
| Suppliers | 440/4 | €589 | €274 | -€315 | -53.4% |
| Taxes, remuneration and social security | 45 | €6,908 | €3,534 | -€3,374 | -48.8% |
| Taxes | 450/3 | €6,908 | €3,534 | -€3,374 | -48.8% |
| Other amounts payable | 47/48 | €16,657 | €7,587 | -€9,071 | -54.5% |
| Accrued charges and deferred income | 492/3 | €0 | €521 | +€521 | |
| Non-recurring operating income | 76A | - | €409 | +€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,096 | €2,434 | +€338 | +16.1% |
| Other operating charges | 640/8 | €143 | €131 | -€12 | -8.4% |
| Gross operating margin | 9900 | €82,000 | €92,014 | +€10,014 | +12.2% |
| Operating profit (loss) | 9901 | €79,761 | €89,449 | +€9,688 | +12.1% |
| Financial charges | 65/66B | €2,015 | €1,965 | -€50 | -2.5% |
| Recurring financial charges | 65 | €2,015 | €1,965 | -€50 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €77,746 | €87,484 | +€9,738 | +12.5% |
| Income taxes | 67/77 | €15,780 | €17,749 | +€1,969 | +12.5% |
| Profit (loss) for the period | 9904 | €61,966 | €69,736 | +€7,769 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,966 | €69,736 | +€7,769 | +12.5% |
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 3 October 2026 via checked.be.