CORNUT C: 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.
CORNUT C
Largest movements
- Cash -€9,119
down €9,119 (-16.0%), from €57,126 to €48,007
mainly Other debts (-€22,000)
- Receivables within one year -€1,197
down €1,197 (-51.3%), from €2,335 to €1,137
of which Trade receivables: -€920
- Other debts -€22,000
down €22,000 (-23.1%), from €95,202 to €73,202
- Profit (loss) carried forward +€10,835
up €10,835 (+17.9%), from -€60,433 to -€49,598
- Tax, wage and social debts +€799
up €799 (+3800.6%), from €21 to €820
- Gross operating margin -€9,352
down €9,352 (-45.4%), from €20,606 to €11,254
- Other operating charges +€300
up €300 (+472.0%), from €64 to €364
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,653 | €49,340 | -€10,313 | -17.3% |
| Current assets | 29/58 | €59,653 | €49,340 | -€10,313 | -17.3% |
| Amounts receivable within one year | 40/41 | €2,335 | €1,137 | -€1,197 | -51.3% |
| Trade receivables | 40 | €2,057 | €1,137 | -€920 | -44.7% |
| Other amounts receivable | 41 | €278 | - | -€278 | |
| Cash at bank and in hand | 54/58 | €57,126 | €48,007 | -€9,119 | -16.0% |
| Deferred charges and accrued income | 490/1 | €192 | €196 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €59,653 | €49,340 | -€10,313 | -17.3% |
| Equity | 10/15 | -€37,049 | -€26,214 | +€10,835 | +29.2% |
| Contributions | 10/11 | €21,525 | €21,525 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,433 | -€49,598 | +€10,835 | +17.9% |
| Amounts payable | 17/49 | €96,703 | €75,555 | -€21,148 | -21.9% |
| Amounts payable within one year | 42/48 | €96,703 | €75,555 | -€21,148 | -21.9% |
| Trade debts | 44 | €1,480 | €1,533 | +€53 | +3.6% |
| Suppliers | 440/4 | €1,480 | €1,533 | +€53 | +3.6% |
| Taxes, remuneration and social security | 45 | €21 | €820 | +€799 | +3800.6% |
| Taxes | 450/3 | €21 | €820 | +€799 | +3800.6% |
| Other amounts payable | 47/48 | €95,202 | €73,202 | -€22,000 | -23.1% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Other operating charges | 640/8 | €64 | €364 | +€300 | +472.0% |
| Gross operating margin | 9900 | €20,606 | €11,254 | -€9,352 | -45.4% |
| Operating profit (loss) | 9901 | €20,542 | €10,890 | -€9,652 | -47.0% |
| Financial income | 75/76B | €1 | €3 | +€2 | +140.5% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +140.5% |
| Financial charges | 65/66B | €40 | €57 | +€17 | +42.6% |
| Recurring financial charges | 65 | €39 | €57 | +€18 | +44.8% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €20,503 | €10,836 | -€9,667 | -47.2% |
| Income taxes | 67/77 | €0 | €1 | +€1 | +139.5% |
| Profit (loss) for the period | 9904 | €20,503 | €10,835 | -€9,668 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,503 | €10,835 | -€9,668 | -47.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.