Cornillie-Sabino: 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.
Cornillie-Sabino
Largest movements
- Cash -€551,138
down €551,138 (-84.1%), from €655,705 to €104,567
mainly Contributions, distributions and other (-€932,791) and Tax, wage and social debts (-€91,348)
- Current investments +€28,951
new in 2025: €28,951
- Tangible fixed assets -€15,534
down €15,534 (-20.0%), from €77,665 to €62,131
of which Furniture and vehicles: -€12,906
- Profit (loss) carried forward -€679,782
no longer reported in 2025 (was €679,782)
- Other debts +€253,593
up €253,593 (+15,379%), from €1,649 to €255,242
- Tax, wage and social debts -€91,348
no longer reported in 2025 (was €91,348)
- Debts after one year -€12,268
down €12,268 (-24.7%), from €49,623 to €37,355
- Taxes -€10,467
down €10,467 (-11.7%), from €89,358 to €78,891
- Depreciation +€10,430
up €10,430 (+249%), from €4,195 to €14,625
- Financial income +€4,302
up €4,302 (+264%), from €1,631 to €5,933
- Gross operating margin -€3,516
down €3,516 (-1.0%), from €346,354 to €342,838
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 | €840,524 | €310,917 | -€529,607 | -63.0% |
| Fixed assets | 21/28 | €77,665 | €62,131 | -€15,534 | -20.0% |
| Tangible fixed assets | 22/27 | €77,665 | €62,131 | -€15,534 | -20.0% |
| Furniture and vehicles | 24 | €61,833 | €48,927 | -€12,906 | -20.9% |
| Other tangible fixed assets | 26 | €15,831 | €13,204 | -€2,628 | -16.6% |
| Current assets | 29/58 | €762,859 | €248,786 | -€514,073 | -67.4% |
| Amounts receivable within one year | 40/41 | €3,074 | €4,168 | +€1,094 | +35.6% |
| Trade receivables | 40 | €3,074 | €119 | -€2,955 | -96.1% |
| Other amounts receivable | 41 | - | €4,049 | +€4,049 | |
| Current investments | 50/53 | - | €28,951 | +€28,951 | |
| Cash at bank and in hand | 54/58 | €655,705 | €104,567 | -€551,138 | -84.1% |
| Deferred charges and accrued income | 490/1 | €104,080 | €111,101 | +€7,020 | +6.7% |
| Total equity and liabilities | 10/49 | €840,524 | €310,917 | -€529,607 | -63.0% |
| Equity | 10/15 | €684,782 | €5,000 | -€679,782 | -99.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €679,782 | - | -€679,782 | |
| Amounts payable | 17/49 | €155,741 | €305,917 | +€150,175 | +96.4% |
| Amounts payable after more than one year | 17 | €49,623 | €37,355 | -€12,268 | -24.7% |
| Financial debts | 170/4 | €49,623 | €37,355 | -€12,268 | -24.7% |
| Amounts payable within one year | 42/48 | €105,870 | €268,225 | +€162,355 | +153% |
| Current portion of amounts payable after more than one year | 42 | €11,923 | €12,268 | +€345 | +2.9% |
| Trade debts | 44 | €949 | €715 | -€234 | -24.7% |
| Suppliers | 440/4 | €949 | €715 | -€234 | -24.7% |
| Taxes, remuneration and social security | 45 | €91,348 | - | -€91,348 | |
| Taxes | 450/3 | €91,348 | - | -€91,348 | |
| Other amounts payable | 47/48 | €1,649 | €255,242 | +€253,593 | +15,379% |
| Accrued charges and deferred income | 492/3 | €248 | €336 | +€88 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,195 | €14,625 | +€10,430 | +249% |
| Other operating charges | 640/8 | €142 | €387 | +€245 | +173% |
| Gross operating margin | 9900 | €346,354 | €342,838 | -€3,516 | -1.0% |
| Operating profit (loss) | 9901 | €342,017 | €327,827 | -€14,191 | -4.1% |
| Financial income | 75/76B | €1,631 | €5,933 | +€4,302 | +264% |
| Recurring financial income | 75 | €1,631 | €5,933 | +€4,302 | +264% |
| Financial charges | 65/66B | €392 | €1,860 | +€1,468 | +375% |
| Recurring financial charges | 65 | €392 | €1,860 | +€1,468 | +375% |
| Profit (loss) for the period before taxes | 9903 | €343,256 | €331,899 | -€11,357 | -3.3% |
| Income taxes | 67/77 | €89,358 | €78,891 | -€10,467 | -11.7% |
| Profit (loss) for the period | 9904 | €253,899 | €253,008 | -€890 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €253,899 | €253,008 | -€890 | -0.4% |
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 28 October 2026 via checked.be.