CORNET CHRISTOPHE MANAGEMENT: 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.
CORNET CHRISTOPHE MANAGEMENT
Largest movements
- Receivables within one year +€12,700
up €12,700 (+104%), from €12,244 to €24,945
of which Trade receivables: +€13,255
- Tax, wage and social debts +€16,380
up €16,380 (+82.4%), from €19,880 to €36,260
of which Remuneration and social security: +€13,200
- Current portion of long-term debt -€7,147
down €7,147 (-57.7%), from €12,377 to €5,230
- Debts after one year -€5,230
no longer reported in 2025 (was €5,230)
- Other debts +€3,811
up €3,811 (+46.2%), from €8,252 to €12,063
- Profit (loss) carried forward +€3,597
up €3,597 (+761%), from €473 to €4,070
- Gross operating margin +€3,461
up €3,461 (+88.8%), from €3,897 to €7,358
- Taxes +€758
up €758 (+199%), from €381 to €1,139
- Financial charges -€446
down €446 (-27.2%), from €1,637 to €1,191
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,390 | €146,064 | +€11,674 | +8.7% |
| Formation expenses | 20 | €2,145 | €1,119 | -€1,026 | -47.8% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €12,244 | €24,945 | +€12,700 | +104% |
| Amounts receivable within one year | 40/41 | €12,244 | €24,945 | +€12,700 | +104% |
| Trade receivables | 40 | €9,450 | €22,705 | +€13,255 | +140% |
| Other amounts receivable | 41 | €2,794 | €2,240 | -€555 | -19.8% |
| Total equity and liabilities | 10/49 | €134,390 | €146,064 | +€11,674 | +8.7% |
| Equity | 10/15 | €84,645 | €88,242 | +€3,597 | +4.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €22,172 | €22,172 | = | 0.0% |
| Distributable reserves | 133 | €22,172 | €22,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €473 | €4,070 | +€3,597 | +761% |
| Amounts payable | 17/49 | €49,744 | €57,822 | +€8,077 | +16.2% |
| Amounts payable after more than one year | 17 | €5,230 | - | -€5,230 | |
| Financial debts | 170/4 | €5,230 | - | -€5,230 | |
| Amounts payable within one year | 42/48 | €44,478 | €57,785 | +€13,307 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €12,377 | €5,230 | -€7,147 | -57.7% |
| Financial debts | 43 | €1,179 | €2,110 | +€931 | +79.0% |
| Credit institutions | 430/8 | €1,179 | €2,110 | +€931 | +79.0% |
| Trade debts | 44 | €2,789 | €2,122 | -€667 | -23.9% |
| Suppliers | 440/4 | €2,789 | €2,122 | -€667 | -23.9% |
| Taxes, remuneration and social security | 45 | €19,880 | €36,260 | +€16,380 | +82.4% |
| Taxes | 450/3 | €3,180 | €6,360 | +€3,180 | +100.0% |
| Remuneration and social security | 454/9 | €16,700 | €29,900 | +€13,200 | +79.0% |
| Other amounts payable | 47/48 | €8,252 | €12,063 | +€3,811 | +46.2% |
| Accrued charges and deferred income | 492/3 | €37 | €37 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,026 | €1,026 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €405 | +€18 | +4.7% |
| Gross operating margin | 9900 | €3,897 | €7,358 | +€3,461 | +88.8% |
| Operating profit (loss) | 9901 | €2,484 | €5,927 | +€3,443 | +139% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,637 | €1,191 | -€446 | -27.2% |
| Recurring financial charges | 65 | €1,637 | €1,191 | -€446 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €854 | €4,736 | +€3,882 | +455% |
| Income taxes | 67/77 | €381 | €1,139 | +€758 | +199% |
| Profit (loss) for the period | 9904 | €473 | €3,597 | +€3,124 | +661% |
| Profit (loss) for the period to be appropriated | 9905 | €473 | €3,597 | +€3,124 | +661% |
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 25 October 2026 via checked.be.