Cornuta: 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.
Cornuta
Largest movements
- Cash +€96,381
up €96,381 (+2756.4%), from €3,497 to €99,878
mainly Net result for the year (+€75,174) and Other debts (+€17,697)
- Receivables within one year +€27,520
up €27,520 (+239.1%), from €11,509 to €39,029
of which Trade receivables: +€34,295
- Tangible fixed assets -€5,589
down €5,589 (-67.0%), from €8,346 to €2,757
of which Furniture and vehicles: -€4,405
- Profit (loss) carried forward +€75,174
up €75,174, from -€29,463 to €45,712
- Other debts +€17,697
up €17,697 (+90.6%), from €19,532 to €37,228
- Tax, wage and social debts +€15,875
up €15,875 (+135.7%), from €11,699 to €27,574
of which Taxes: +€13,553
- Accrued charges and deferred income +€5,988
new in 2025: €5,988
- Trade debts +€3,986
up €3,986 (+284.8%), from €1,400 to €5,386
- Gross operating margin +€135,281
up €135,281, from -€45,684 to €89,596
- Purchases and services -€92,154
no longer reported in 2025 (was €92,154)
- Turnover -€43,000
no longer reported in 2025 (was €43,000)
- Taxes +€5,977
up €5,977 (+2246.0%), from €266 to €6,243
- Depreciation -€1,856
down €1,856 (-20.5%), from €9,039 to €7,183
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 | €23,627 | €142,348 | +€118,721 | +502.5% |
| Fixed assets | 21/28 | €8,346 | €2,757 | -€5,589 | -67.0% |
| Tangible fixed assets | 22/27 | €8,346 | €2,757 | -€5,589 | -67.0% |
| Land and buildings | 22 | €900 | €600 | -€300 | -33.3% |
| Plant, machinery and equipment | 23 | €1,555 | €671 | -€884 | -56.9% |
| Furniture and vehicles | 24 | €5,891 | €1,486 | -€4,405 | -74.8% |
| Current assets | 29/58 | €15,281 | €139,591 | +€124,310 | +813.5% |
| Amounts receivable within one year | 40/41 | €11,509 | €39,029 | +€27,520 | +239.1% |
| Trade receivables | 40 | €0 | €34,295 | +€34,295 | |
| Other amounts receivable | 41 | €11,509 | €4,734 | -€6,775 | -58.9% |
| Cash at bank and in hand | 54/58 | €3,497 | €99,878 | +€96,381 | +2756.4% |
| Deferred charges and accrued income | 490/1 | €276 | €684 | +€409 | +148.2% |
| Total equity and liabilities | 10/49 | €23,627 | €142,348 | +€118,721 | +502.5% |
| Equity | 10/15 | -€9,003 | €66,172 | +€75,174 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,463 | €45,712 | +€75,174 | |
| Amounts payable | 17/49 | €32,630 | €76,177 | +€43,547 | +133.5% |
| Amounts payable within one year | 42/48 | €32,630 | €70,188 | +€37,558 | +115.1% |
| Trade debts | 44 | €1,400 | €5,386 | +€3,986 | +284.8% |
| Suppliers | 440/4 | €1,400 | €5,386 | +€3,986 | +284.8% |
| Taxes, remuneration and social security | 45 | €11,699 | €27,574 | +€15,875 | +135.7% |
| Taxes | 450/3 | €11,699 | €25,251 | +€13,553 | +115.8% |
| Remuneration and social security | 454/9 | €0 | €2,323 | +€2,323 | |
| Other amounts payable | 47/48 | €19,532 | €37,228 | +€17,697 | +90.6% |
| Accrued charges and deferred income | 492/3 | - | €5,988 | +€5,988 | |
| Turnover | 70 | €43,000 | - | -€43,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,154 | - | -€92,154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,039 | €7,183 | -€1,856 | -20.5% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€45,684 | €89,596 | +€135,281 | |
| Operating profit (loss) | 9901 | -€55,251 | €81,870 | +€137,121 | |
| Financial income | 75/76B | €7 | €10 | +€4 | +53.5% |
| Recurring financial income | 75 | €7 | €10 | +€4 | +53.5% |
| Financial charges | 65/66B | €201 | €463 | +€262 | +130.3% |
| Recurring financial charges | 65 | €201 | €463 | +€262 | +130.3% |
| Profit (loss) for the period before taxes | 9903 | -€55,445 | €81,417 | +€136,862 | |
| Income taxes | 67/77 | €266 | €6,243 | +€5,977 | +2246.0% |
| Profit (loss) for the period | 9904 | -€55,711 | €75,174 | +€130,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,711 | €75,174 | +€130,886 |
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 28 September 2026 via checked.be.