CORONA SERVICE: 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.
CORONA SERVICE
Largest movements
- Receivables within one year +€28,239
up €28,239 (+107%), from €26,287 to €54,526
of which Trade receivables: +€29,209
- Deferred charges and accrued income +€21,061
up €21,061 (+314%), from €6,711 to €27,772
- Tangible fixed assets +€5,074
up €5,074 (+22.3%), from €22,716 to €27,790
- Cash -€4,024
down €4,024 (-21.3%), from €18,854 to €14,830
mainly Receivables within one year (-€28,239) and Deferred charges and accrued income (-€21,061)
- Profit (loss) carried forward +€33,897
up €33,897 (+73.7%), from €46,001 to €79,898
- Trade debts +€28,363
new in 2025: €28,363
- Accrued charges and deferred income -€13,600
down €13,600 (-87.8%), from €15,488 to €1,888
- Other debts +€2,445
up €2,445 (+37.2%), from €6,576 to €9,021
- Gross operating margin -€5,506
down €5,506 (-8.3%), from €66,405 to €60,899
- Depreciation +€4,433
up €4,433 (+91.4%), from €4,853 to €9,285
- Financial charges +€1,373
up €1,373 (+163%), from €843 to €2,216
- Taxes +€1,245
up €1,245 (+9.2%), from €13,503 to €14,748
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 | €74,569 | €124,918 | +€50,350 | +67.5% |
| Fixed assets | 21/28 | €22,716 | €27,790 | +€5,074 | +22.3% |
| Tangible fixed assets | 22/27 | €22,716 | €27,790 | +€5,074 | +22.3% |
| Furniture and vehicles | 24 | €22,716 | €27,790 | +€5,074 | +22.3% |
| Current assets | 29/58 | €51,852 | €97,128 | +€45,276 | +87.3% |
| Amounts receivable within one year | 40/41 | €26,287 | €54,526 | +€28,239 | +107% |
| Trade receivables | 40 | €24,385 | €53,594 | +€29,209 | +120% |
| Other amounts receivable | 41 | €1,902 | €932 | -€970 | -51.0% |
| Cash at bank and in hand | 54/58 | €18,854 | €14,830 | -€4,024 | -21.3% |
| Deferred charges and accrued income | 490/1 | €6,711 | €27,772 | +€21,061 | +314% |
| Total equity and liabilities | 10/49 | €74,569 | €124,918 | +€50,350 | +67.5% |
| Equity | 10/15 | €49,001 | €82,898 | +€33,897 | +69.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,001 | €79,898 | +€33,897 | +73.7% |
| Amounts payable | 17/49 | €25,568 | €42,020 | +€16,453 | +64.4% |
| Amounts payable within one year | 42/48 | €10,080 | €40,133 | +€30,053 | +298% |
| Trade debts | 44 | - | €28,363 | +€28,363 | |
| Suppliers | 440/4 | - | €28,363 | +€28,363 | |
| Taxes, remuneration and social security | 45 | €3,503 | €2,748 | -€755 | -21.6% |
| Taxes | 450/3 | €3,503 | €2,748 | -€755 | -21.6% |
| Other amounts payable | 47/48 | €6,576 | €9,021 | +€2,445 | +37.2% |
| Accrued charges and deferred income | 492/3 | €15,488 | €1,888 | -€13,600 | -87.8% |
| Non-recurring operating income | 76A | - | €2,525 | +€2,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,853 | €9,285 | +€4,433 | +91.4% |
| Other operating charges | 640/8 | €1,204 | €767 | -€437 | -36.3% |
| Gross operating margin | 9900 | €66,405 | €60,899 | -€5,506 | -8.3% |
| Operating profit (loss) | 9901 | €60,348 | €50,847 | -€9,501 | -15.7% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €843 | €2,216 | +€1,373 | +163% |
| Recurring financial charges | 65 | €843 | €2,216 | +€1,373 | +163% |
| Profit (loss) for the period before taxes | 9903 | €59,505 | €48,645 | -€10,860 | -18.3% |
| Income taxes | 67/77 | €13,503 | €14,748 | +€1,245 | +9.2% |
| Profit (loss) for the period | 9904 | €46,001 | €33,897 | -€12,105 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,001 | €33,897 | -€12,105 | -26.3% |
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 27 October 2026 via checked.be.