CORORU: 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.
CORORU
Largest movements
- Tangible fixed assets -€37,270
down €37,270 (-38.4%), from €97,111 to €59,842
of which Furniture and vehicles: -€32,942
- Cash +€36,760
up €36,760 (+287%), from €12,805 to €49,565
mainly Net result for the year (+€39,570) and Receivables within one year (+€19,939)
- Receivables within one year -€19,939
down €19,939 (-100%), from €19,939 to €0
of which Trade receivables: -€13,311
- Reserves +€47,155
up €47,155 (+278%), from €16,961 to €64,116
of which Distributable reserves: +€47,155
- Profit (loss) carried forward -€26,585
down €26,585 (-100%), from €26,585 to €0
- Other debts -€19,690
down €19,690 (-72.1%), from €27,309 to €7,618
- Debts after one year -€11,166
down €11,166 (-36.3%), from €30,778 to €19,612
- Trade debts -€6,930
down €6,930 (-95.7%), from €7,239 to €309
- Gross operating margin +€17,625
up €17,625 (+25.9%), from €68,119 to €85,744
- Depreciation +€13,835
up €13,835 (+282%), from €4,905 to €18,740
- Taxes -€2,429
down €2,429 (-19.2%), from €12,654 to €10,225
- Other operating charges -€891
down €891 (-43.4%), from €2,052 to €1,161
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 | €158,355 | €137,906 | -€20,449 | -12.9% |
| Fixed assets | 21/28 | €97,111 | €59,842 | -€37,270 | -38.4% |
| Tangible fixed assets | 22/27 | €97,111 | €59,842 | -€37,270 | -38.4% |
| Land and buildings | 22 | €18,262 | €17,559 | -€703 | -3.9% |
| Plant, machinery and equipment | 23 | €7,460 | €3,836 | -€3,625 | -48.6% |
| Furniture and vehicles | 24 | €71,389 | €38,447 | -€32,942 | -46.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €61,244 | €78,065 | +€16,821 | +27.5% |
| Amounts receivable within one year | 40/41 | €19,939 | €0 | -€19,939 | -100% |
| Trade receivables | 40 | €13,311 | €0 | -€13,311 | -100% |
| Other amounts receivable | 41 | €6,628 | €0 | -€6,628 | -100% |
| Current investments | 50/53 | €28,500 | €28,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,805 | €49,565 | +€36,760 | +287% |
| Total equity and liabilities | 10/49 | €158,355 | €137,906 | -€20,449 | -12.9% |
| Equity | 10/15 | €62,146 | €82,716 | +€20,570 | +33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,961 | €64,116 | +€47,155 | +278% |
| Non-distributable reserves | 130/1 | €865 | €865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €865 | €865 | = | 0.0% |
| Distributable reserves | 133 | €16,095 | €63,251 | +€47,155 | +293% |
| Profit (loss) carried forward | 14 | €26,585 | €0 | -€26,585 | -100% |
| Amounts payable | 17/49 | €96,209 | €55,190 | -€41,019 | -42.6% |
| Amounts payable after more than one year | 17 | €30,778 | €19,612 | -€11,166 | -36.3% |
| Financial debts | 170/4 | €30,778 | €19,612 | -€11,166 | -36.3% |
| Amounts payable within one year | 42/48 | €64,025 | €35,579 | -€28,447 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €10,736 | €11,166 | +€430 | +4.0% |
| Trade debts | 44 | €7,239 | €309 | -€6,930 | -95.7% |
| Suppliers | 440/4 | €7,239 | €309 | -€6,930 | -95.7% |
| Taxes, remuneration and social security | 45 | €18,741 | €16,485 | -€2,256 | -12.0% |
| Taxes | 450/3 | €18,741 | €16,485 | -€2,256 | -12.0% |
| Other amounts payable | 47/48 | €27,309 | €7,618 | -€19,690 | -72.1% |
| Accrued charges and deferred income | 492/3 | €1,407 | €0 | -€1,407 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,905 | €18,740 | +€13,835 | +282% |
| Other operating charges | 640/8 | €2,052 | €1,161 | -€891 | -43.4% |
| Non-recurring operating charges | 66A | - | €14,482 | +€14,482 | |
| Gross operating margin | 9900 | €68,119 | €85,744 | +€17,625 | +25.9% |
| Operating profit (loss) | 9901 | €61,162 | €51,361 | -€9,801 | -16.0% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €1,245 | €1,566 | +€321 | +25.7% |
| Recurring financial charges | 65 | €1,245 | €1,566 | +€321 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €59,920 | €49,795 | -€10,125 | -16.9% |
| Income taxes | 67/77 | €12,654 | €10,225 | -€2,429 | -19.2% |
| Profit (loss) for the period | 9904 | €47,266 | €39,570 | -€7,696 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,266 | €39,570 | -€7,696 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.