CORNUCOPIA: 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.
CORNUCOPIA
Largest movements
- Receivables within one year +€95,717
up €95,717 (+17,997%), from €532 to €96,249
of which Other amounts receivable: +€58,278
- Cash +€10,716
up €10,716 (+19,771%), from €54 to €10,770
mainly Net result for the year (+€122,555) and Tax, wage and social debts (+€13,589)
- Tangible fixed assets +€8,548
up €8,548 (+156%), from €5,463 to €14,010
of which Land and buildings: +€4,499
- Deferred charges and accrued income +€1,455
new in 2025: €1,455
- Reserves +€95,765
up €95,765 (+9,577%), from €1,000 to €96,765
- Profit (loss) carried forward +€26,790
no longer reported in 2025 (was -€26,790)
- Other debts -€20,056
no longer reported in 2025 (was €20,056)
- Tax, wage and social debts +€13,589
new in 2025: €13,589
- Trade debts +€1,557
up €1,557 (+10,995%), from €14 to €1,571
- Gross operating margin +€183,933
up €183,933, from -€7,264 to €176,670
- Taxes +€49,278
up €49,278 (+48,921%), from €101 to €49,379
- Depreciation +€2,752
up €2,752 (+345%), from €799 to €3,551
- Financial charges +€1,789
up €1,789 (+1,039%), from €172 to €1,961
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 | €7,346 | €124,954 | +€117,608 | +1,601% |
| Fixed assets | 21/28 | €6,760 | €16,479 | +€9,720 | +144% |
| Intangible fixed assets | 21 | €1,297 | €2,469 | +€1,172 | +90.4% |
| Tangible fixed assets | 22/27 | €5,463 | €14,010 | +€8,548 | +156% |
| Land and buildings | 22 | - | €4,499 | +€4,499 | |
| Plant, machinery and equipment | 23 | - | €2,921 | +€2,921 | |
| Furniture and vehicles | 24 | €5,463 | €6,591 | +€1,128 | +20.7% |
| Current assets | 29/58 | €586 | €108,474 | +€107,888 | +18,409% |
| Amounts receivable within one year | 40/41 | €532 | €96,249 | +€95,717 | +17,997% |
| Trade receivables | 40 | €483 | €37,922 | +€37,439 | +7,758% |
| Other amounts receivable | 41 | €49 | €58,327 | +€58,278 | +118,283% |
| Cash at bank and in hand | 54/58 | €54 | €10,770 | +€10,716 | +19,771% |
| Deferred charges and accrued income | 490/1 | - | €1,455 | +€1,455 | |
| Total equity and liabilities | 10/49 | €7,346 | €124,954 | +€117,608 | +1,601% |
| Equity | 10/15 | -€12,790 | €109,765 | +€122,555 | |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €96,765 | +€95,765 | +9,577% |
| Distributable reserves | 133 | €1,000 | €96,765 | +€95,765 | +9,577% |
| Profit (loss) carried forward | 14 | -€26,790 | - | +€26,790 | |
| Amounts payable | 17/49 | €20,136 | €15,189 | -€4,947 | -24.6% |
| Amounts payable within one year | 42/48 | €20,070 | €15,160 | -€4,910 | -24.5% |
| Trade debts | 44 | €14 | €1,571 | +€1,557 | +10,995% |
| Suppliers | 440/4 | €14 | €1,571 | +€1,557 | +10,995% |
| Taxes, remuneration and social security | 45 | - | €13,589 | +€13,589 | |
| Taxes | 450/3 | - | €13,589 | +€13,589 | |
| Other amounts payable | 47/48 | €20,056 | - | -€20,056 | |
| Accrued charges and deferred income | 492/3 | €66 | €29 | -€37 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €3,551 | +€2,752 | +345% |
| Other operating charges | 640/8 | €896 | €828 | -€68 | -7.6% |
| Gross operating margin | 9900 | -€7,264 | €176,670 | +€183,933 | |
| Operating profit (loss) | 9901 | -€8,958 | €172,291 | +€181,249 | |
| Financial income | 75/76B | - | €1,604 | +€1,604 | |
| Recurring financial income | 75 | - | €1,604 | +€1,604 | |
| Financial charges | 65/66B | €172 | €1,961 | +€1,789 | +1,039% |
| Recurring financial charges | 65 | €172 | €1,961 | +€1,789 | +1,039% |
| Profit (loss) for the period before taxes | 9903 | -€9,130 | €171,934 | +€181,064 | |
| Income taxes | 67/77 | €101 | €49,379 | +€49,278 | +48,921% |
| Profit (loss) for the period | 9904 | -€9,231 | €122,555 | +€131,786 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,231 | €122,555 | +€131,786 |
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.