CORNIL CONSULT: 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.
CORNIL CONSULT
Largest movements
- Current investments -€350,000
down €350,000 (-100.0%), from €350,000 to €0
- Cash +€321,591
up €321,591 (+1195.0%), from €26,911 to €348,502
mainly Current investments (+€350,000) and Depreciation (+€24,808)
- Tangible fixed assets -€23,694
down €23,694 (-26.0%), from €91,048 to €67,354
of which Furniture and vehicles: -€20,217
- Receivables within one year -€9,238
down €9,238 (-35.7%), from €25,849 to €16,611
of which Other amounts receivable: -€4,992
- Profit (loss) carried forward -€53,606
down €53,606, from €20,000 to -€33,606
- Tax, wage and social debts -€8,023
down €8,023 (-100.0%), from €8,023 to €0
of which Taxes: -€8,023
- Gross operating margin -€109,614
down €109,614, from €65,465 to -€44,149
- Financial income +€15,883
up €15,883 (+8231.6%), from €193 to €16,076
- Taxes -€13,299
down €13,299 (-98.3%), from €13,531 to €232
- Depreciation +€7,955
up €7,955 (+47.2%), from €16,853 to €24,808
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 | €494,801 | €433,365 | -€61,435 | -12.4% |
| Fixed assets | 21/28 | €91,078 | €67,384 | -€23,694 | -26.0% |
| Tangible fixed assets | 22/27 | €91,048 | €67,354 | -€23,694 | -26.0% |
| Land and buildings | 22 | €4,562 | €3,946 | -€617 | -13.5% |
| Plant, machinery and equipment | 23 | €19,873 | €17,013 | -€2,860 | -14.4% |
| Furniture and vehicles | 24 | €66,612 | €46,395 | -€20,217 | -30.4% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €403,723 | €365,982 | -€37,742 | -9.3% |
| Amounts receivable within one year | 40/41 | €25,849 | €16,611 | -€9,238 | -35.7% |
| Trade receivables | 40 | €4,245 | €0 | -€4,245 | -100.0% |
| Other amounts receivable | 41 | €21,603 | €16,611 | -€4,992 | -23.1% |
| Current investments | 50/53 | €350,000 | €0 | -€350,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €26,911 | €348,502 | +€321,591 | +1195.0% |
| Deferred charges and accrued income | 490/1 | €964 | €869 | -€95 | -9.9% |
| Total equity and liabilities | 10/49 | €494,801 | €433,365 | -€61,435 | -12.4% |
| Equity | 10/15 | €468,217 | €414,611 | -€53,606 | -11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €435,817 | €435,817 | = | 0.0% |
| Distributable reserves | 133 | €435,817 | €435,817 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,000 | -€33,606 | -€53,606 | |
| Amounts payable | 17/49 | €26,584 | €18,755 | -€7,829 | -29.5% |
| Amounts payable within one year | 42/48 | €26,584 | €18,755 | -€7,829 | -29.5% |
| Trade debts | 44 | €4,944 | €1,874 | -€3,070 | -62.1% |
| Suppliers | 440/4 | €4,944 | €1,874 | -€3,070 | -62.1% |
| Advances received on contracts in progress | 46 | €189 | €0 | -€189 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,023 | €0 | -€8,023 | -100.0% |
| Taxes | 450/3 | €8,023 | €0 | -€8,023 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,428 | €16,881 | +€3,453 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,853 | €24,808 | +€7,955 | +47.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €65,465 | -€44,149 | -€109,614 | |
| Operating profit (loss) | 9901 | €48,225 | -€69,357 | -€117,582 | |
| Financial income | 75/76B | €193 | €16,076 | +€15,883 | +8231.6% |
| Recurring financial income | 75 | €193 | €16,076 | +€15,883 | +8231.6% |
| Financial charges | 65/66B | €420 | €94 | -€326 | -77.7% |
| Recurring financial charges | 65 | €420 | €94 | -€326 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €47,998 | -€53,375 | -€101,373 | |
| Income taxes | 67/77 | €13,531 | €232 | -€13,299 | -98.3% |
| Profit (loss) for the period | 9904 | €34,468 | -€53,606 | -€88,074 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,468 | -€53,606 | -€88,074 |
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 30 September 2026 via checked.be.