Corosa: 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.
Corosa
Largest movements
- Stocks and contracts +€154,049
up €154,049 (+20.9%), from €737,942 to €891,991
- Tangible fixed assets -€97,407
down €97,407 (-25.3%), from €384,284 to €286,877
of which Plant, machinery and equipment: -€58,945
- Receivables within one year -€49,326
down €49,326 (-8.4%), from €585,248 to €535,922
of which Trade receivables: -€49,947
- Other debts +€527,236
up €527,236 (+378.2%), from €139,425 to €666,661
- Reserves -€406,399
down €406,399 (-22.1%), from €1.8m to €1.4m
- Trade debts -€184,967
down €184,967 (-68.2%), from €271,251 to €86,284
- Tax, wage and social debts +€80,620
up €80,620 (+64.1%), from €125,745 to €206,365
of which Taxes: +€89,032
- Gross operating margin -€192,989
down €192,989 (-15.9%), from €1.2m to €1.0m
- Taxes -€78,177
down €78,177 (-26.4%), from €295,822 to €217,645
- Financial income -€47,256
down €47,256 (-65.5%), from €72,111 to €24,856
- Depreciation +€17,081
up €17,081 (+19.8%), from €86,384 to €103,465
- Financial charges +€15,660
up €15,660 (+115.6%), from €13,543 to €29,203
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 | €2,383,500 | €2,399,990 | +€16,489 | +0.7% |
| Fixed assets | 21/28 | €384,586 | €286,877 | -€97,708 | -25.4% |
| Intangible fixed assets | 21 | €301 | - | -€301 | |
| Tangible fixed assets | 22/27 | €384,284 | €286,877 | -€97,407 | -25.3% |
| Plant, machinery and equipment | 23 | €250,379 | €191,434 | -€58,945 | -23.5% |
| Furniture and vehicles | 24 | €133,905 | €95,443 | -€38,462 | -28.7% |
| Current assets | 29/58 | €1,998,915 | €2,113,112 | +€114,198 | +5.7% |
| Stocks and contracts in progress | 3 | €737,942 | €891,991 | +€154,049 | +20.9% |
| Stocks | 30/36 | €737,942 | €891,991 | +€154,049 | +20.9% |
| Amounts receivable within one year | 40/41 | €585,248 | €535,922 | -€49,326 | -8.4% |
| Trade receivables | 40 | €580,933 | €530,986 | -€49,947 | -8.6% |
| Other amounts receivable | 41 | €4,314 | €4,936 | +€622 | +14.4% |
| Cash at bank and in hand | 54/58 | €675,725 | €685,199 | +€9,474 | +1.4% |
| Total equity and liabilities | 10/49 | €2,383,500 | €2,399,990 | +€16,489 | +0.7% |
| Equity | 10/15 | €1,847,079 | €1,440,680 | -€406,399 | -22.0% |
| Contributions | 10/11 | €7,167 | €7,167 | = | 0.0% |
| Reserves | 13 | €1,839,913 | €1,433,513 | -€406,399 | -22.1% |
| Distributable reserves | 133 | €1,839,913 | €1,433,513 | -€406,399 | -22.1% |
| Amounts payable | 17/49 | €536,421 | €959,309 | +€422,889 | +78.8% |
| Amounts payable within one year | 42/48 | €536,421 | €959,309 | +€422,889 | +78.8% |
| Trade debts | 44 | €271,251 | €86,284 | -€184,967 | -68.2% |
| Suppliers | 440/4 | €271,251 | €86,284 | -€184,967 | -68.2% |
| Taxes, remuneration and social security | 45 | €125,745 | €206,365 | +€80,620 | +64.1% |
| Taxes | 450/3 | €102,538 | €191,570 | +€89,032 | +86.8% |
| Remuneration and social security | 454/9 | €23,207 | €14,795 | -€8,412 | -36.2% |
| Other amounts payable | 47/48 | €139,425 | €666,661 | +€527,236 | +378.2% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Remuneration, social security and pensions | 62 | €232,650 | €223,130 | -€9,519 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,384 | €103,465 | +€17,081 | +19.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,320 | - | -€10,320 | |
| Other operating charges | 640/8 | €2,355 | €2,093 | -€262 | -11.1% |
| Non-recurring operating charges | 66A | €3,939 | - | -€3,939 | |
| Gross operating margin | 9900 | €1,210,465 | €1,017,476 | -€192,989 | -15.9% |
| Operating profit (loss) | 9901 | €874,818 | €688,788 | -€186,030 | -21.3% |
| Financial income | 75/76B | €72,111 | €24,856 | -€47,256 | -65.5% |
| Recurring financial income | 75 | €72,111 | €24,856 | -€47,256 | -65.5% |
| Financial charges | 65/66B | €13,543 | €29,203 | +€15,660 | +115.6% |
| Recurring financial charges | 65 | €13,543 | €29,203 | +€15,660 | +115.6% |
| Profit (loss) for the period before taxes | 9903 | €933,386 | €684,441 | -€248,946 | -26.7% |
| Income taxes | 67/77 | €295,822 | €217,645 | -€78,177 | -26.4% |
| Profit (loss) for the period | 9904 | €637,564 | €466,796 | -€170,769 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €637,564 | €466,796 | -€170,769 | -26.8% |
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 29 September 2026 via checked.be.