Cornus: 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.
Cornus
Largest movements
- Cash -€5,462
down €5,462 (-67.5%), from €8,098 to €2,635
mainly Net result for the year (-€50,192) and Deferred charges and accrued income (-€97)
- Receivables within one year -€642
down €642 (-27.9%), from €2,302 to €1,660
of which Other amounts receivable: -€642
- Tangible fixed assets -€628
no longer reported in 2025 (was €628)
- Profit (loss) carried forward -€50,192
down €50,192 (-922.9%), from -€5,438 to -€55,631
- Other debts +€33,128
up €33,128 (+244.0%), from €13,577 to €46,705
- Tax, wage and social debts +€7,819
up €7,819 (+2295.0%), from €341 to €8,160
of which Remuneration and social security: +€7,500
- Trade debts +€2,610
up €2,610, from €0 to €2,610
- Gross operating margin -€20,787
down €20,787 (-88.9%), from -€23,379 to -€44,165
- Financial charges -€1,319
down €1,319 (-24.4%), from €5,398 to €4,079
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 | €13,480 | €6,845 | -€6,635 | -49.2% |
| Fixed assets | 21/28 | €628 | - | -€628 | |
| Tangible fixed assets | 22/27 | €628 | - | -€628 | |
| Furniture and vehicles | 24 | €628 | - | -€628 | |
| Current assets | 29/58 | €12,852 | €6,845 | -€6,007 | -46.7% |
| Amounts receivable within one year | 40/41 | €2,302 | €1,660 | -€642 | -27.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,302 | €1,660 | -€642 | -27.9% |
| Cash at bank and in hand | 54/58 | €8,098 | €2,635 | -€5,462 | -67.5% |
| Deferred charges and accrued income | 490/1 | €2,453 | €2,550 | +€97 | +4.0% |
| Total equity and liabilities | 10/49 | €13,480 | €6,845 | -€6,635 | -49.2% |
| Equity | 10/15 | -€438 | -€50,631 | -€50,192 | -11448.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€5,438 | -€55,631 | -€50,192 | -922.9% |
| Amounts payable | 17/49 | €13,918 | €57,475 | +€43,557 | +313.0% |
| Amounts payable within one year | 42/48 | €13,918 | €57,475 | +€43,557 | +313.0% |
| Trade debts | 44 | €0 | €2,610 | +€2,610 | |
| Suppliers | 440/4 | €0 | €2,610 | +€2,610 | |
| Taxes, remuneration and social security | 45 | €341 | €8,160 | +€7,819 | +2295.0% |
| Taxes | 450/3 | €341 | €660 | +€319 | +93.7% |
| Remuneration and social security | 454/9 | - | €7,500 | +€7,500 | |
| Other amounts payable | 47/48 | €13,577 | €46,705 | +€33,128 | +244.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €628 | -€253 | -28.8% |
| Other operating charges | 640/8 | €971 | €1,001 | +€30 | +3.1% |
| Gross operating margin | 9900 | -€23,379 | -€44,165 | -€20,787 | -88.9% |
| Operating profit (loss) | 9901 | -€25,230 | -€45,794 | -€20,563 | -81.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,398 | €4,079 | -€1,319 | -24.4% |
| Recurring financial charges | 65 | €5,398 | €4,079 | -€1,319 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,629 | -€49,873 | -€19,244 | -62.8% |
| Income taxes | 67/77 | €341 | €319 | -€21 | -6.3% |
| Profit (loss) for the period | 9904 | -€30,969 | -€50,192 | -€19,223 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,969 | -€50,192 | -€19,223 | -62.1% |
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 6 October 2026 via checked.be.