CORNIL-PETERS: 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.
CORNIL-PETERS
Largest movements
- Cash +€105,621
up €105,621 (+86.4%), from €122,247 to €227,868
mainly Other debts (+€153,847) and Depreciation (+€36,616)
- Tangible fixed assets -€34,763
down €34,763 (-41.6%), from €83,629 to €48,866
of which Furniture and vehicles: -€17,532
- Deferred charges and accrued income +€5,412
up €5,412 (+7.1%), from €75,809 to €81,220
- Other debts +€153,847
up €153,847 (+104%), from €147,978 to €301,825
- Reserves -€82,408
down €82,408 (-70.8%), from €116,415 to €34,007
of which Distributable reserves: -€82,408
- Tax, wage and social debts +€4,734
up €4,734 (+83.6%), from €5,660 to €10,394
of which Taxes: +€4,734
- Gross operating margin +€48,977
up €48,977 (+39.9%), from €122,621 to €171,598
- Financial charges +€33,864
up €33,864 (+38.9%), from €87,146 to €121,010
- Depreciation +€9,491
up €9,491 (+35.0%), from €27,125 to €36,616
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 | €282,159 | €358,254 | +€76,095 | +27.0% |
| Fixed assets | 21/28 | €83,674 | €48,911 | -€34,763 | -41.5% |
| Tangible fixed assets | 22/27 | €83,629 | €48,866 | -€34,763 | -41.6% |
| Plant, machinery and equipment | 23 | €2,707 | €1,852 | -€855 | -31.6% |
| Furniture and vehicles | 24 | €45,600 | €28,068 | -€17,532 | -38.4% |
| Other tangible fixed assets | 26 | €35,322 | €18,945 | -€16,376 | -46.4% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €198,486 | €309,344 | +€110,858 | +55.9% |
| Amounts receivable within one year | 40/41 | €430 | €255 | -€175 | -40.7% |
| Trade receivables | 40 | - | €255 | +€255 | |
| Other amounts receivable | 41 | €430 | - | -€430 | |
| Cash at bank and in hand | 54/58 | €122,247 | €227,868 | +€105,621 | +86.4% |
| Deferred charges and accrued income | 490/1 | €75,809 | €81,220 | +€5,412 | +7.1% |
| Total equity and liabilities | 10/49 | €282,159 | €358,254 | +€76,095 | +27.0% |
| Equity | 10/15 | €122,626 | €40,218 | -€82,408 | -67.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116,415 | €34,007 | -€82,408 | -70.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €114,555 | €32,147 | -€82,408 | -71.9% |
| Profit (loss) carried forward | 14 | €11 | €11 | +€0 | +1.2% |
| Amounts payable | 17/49 | €159,533 | €318,036 | +€158,503 | +99.4% |
| Amounts payable within one year | 42/48 | €157,763 | €316,266 | +€158,503 | +100% |
| Trade debts | 44 | €4,125 | €4,047 | -€78 | -1.9% |
| Suppliers | 440/4 | €4,125 | €4,047 | -€78 | -1.9% |
| Taxes, remuneration and social security | 45 | €5,660 | €10,394 | +€4,734 | +83.6% |
| Taxes | 450/3 | - | €4,734 | +€4,734 | |
| Remuneration and social security | 454/9 | €5,660 | €5,660 | = | 0.0% |
| Other amounts payable | 47/48 | €147,978 | €301,825 | +€153,847 | +104% |
| Accrued charges and deferred income | 492/3 | €1,770 | €1,770 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,125 | €36,616 | +€9,491 | +35.0% |
| Other operating charges | 640/8 | €1,480 | €1,747 | +€267 | +18.1% |
| Gross operating margin | 9900 | €122,621 | €171,598 | +€48,977 | +39.9% |
| Operating profit (loss) | 9901 | €94,016 | €133,235 | +€39,219 | +41.7% |
| Financial income | 75/76B | €451 | €858 | +€408 | +90.5% |
| Recurring financial income | 75 | €451 | €858 | +€408 | +90.5% |
| Financial charges | 65/66B | €87,146 | €121,010 | +€33,864 | +38.9% |
| Recurring financial charges | 65 | €87,146 | €121,010 | +€33,864 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €7,321 | €13,084 | +€5,763 | +78.7% |
| Income taxes | 67/77 | €3,706 | €4,991 | +€1,286 | +34.7% |
| Profit (loss) for the period | 9904 | €3,615 | €8,092 | +€4,477 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €3,615 | €8,092 | +€4,477 | +124% |
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 15 October 2026 via checked.be.