CORNIL ALAIN, DOCTEUR: what changed
CORNIL ALAIN, DOCTEUR
Largest movements
- Cash +€10,695
up €10,695 (+9.0%), from €118,252 to €128,946
mainly Net result for the year (+€6,770) and Receivables within one year (+€4,710)
- Receivables within one year -€4,710
no longer reported in 2025 (was €4,710)
of which Trade receivables: -€3,170
- Reserves +€6,770
up €6,770 (+7.6%), from €88,793 to €95,564
of which Distributable reserves: +€6,770
- Gross operating margin -€22,538
down €22,538 (-70.1%), from €32,130 to €9,592
- Taxes -€8,127
down €8,127 (-75.7%), from €10,738 to €2,611
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,325 | €137,316 | +€5,991 | +4.6% |
| Fixed assets | 21/28 | €66 | - | -€66 | |
| Financial fixed assets | 28 | €66 | - | -€66 | |
| Current assets | 29/58 | €131,259 | €137,316 | +€6,057 | +4.6% |
| Amounts receivable within one year | 40/41 | €4,710 | - | -€4,710 | |
| Trade receivables | 40 | €3,170 | - | -€3,170 | |
| Other amounts receivable | 41 | €1,540 | - | -€1,540 | |
| Current investments | 50/53 | €8,298 | €8,369 | +€72 | +0.9% |
| Cash at bank and in hand | 54/58 | €118,252 | €128,946 | +€10,695 | +9.0% |
| Total equity and liabilities | 10/49 | €131,325 | €137,316 | +€5,991 | +4.6% |
| Equity | 10/15 | €113,793 | €120,564 | +€6,770 | +5.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €88,793 | €95,564 | +€6,770 | +7.6% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €86,293 | €93,064 | +€6,770 | +7.8% |
| Amounts payable | 17/49 | €17,532 | €16,752 | -€780 | -4.4% |
| Amounts payable within one year | 42/48 | €17,532 | €16,752 | -€780 | -4.4% |
| Taxes, remuneration and social security | 45 | €13,987 | €13,207 | -€780 | -5.6% |
| Taxes | 450/3 | €13,987 | €13,207 | -€780 | -5.6% |
| Other amounts payable | 47/48 | €3,545 | €3,545 | = | 0.0% |
| Gross operating margin | 9900 | €32,130 | €9,592 | -€22,538 | -70.1% |
| Operating profit (loss) | 9901 | €32,130 | €9,592 | -€22,538 | -70.1% |
| Financial income | 75/76B | €6 | €103 | +€96 | +1,511% |
| Recurring financial income | 75 | €6 | €103 | +€96 | +1,511% |
| Financial charges | 65/66B | €366 | €313 | -€53 | -14.5% |
| Recurring financial charges | 65 | €366 | €313 | -€53 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €31,770 | €9,381 | -€22,389 | -70.5% |
| Income taxes | 67/77 | €10,738 | €2,611 | -€8,127 | -75.7% |
| Profit (loss) for the period | 9904 | €21,032 | €6,770 | -€14,261 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,032 | €6,770 | -€14,261 | -67.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.