COROUGE: 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.
COROUGE
Largest movements
- Receivables within one year -€2,722
down €2,722 (-87.1%), from €3,127 to €404
of which Trade receivables: -€3,127
- Tangible fixed assets -€1,690
down €1,690 (-84.8%), from €1,992 to €302
- Cash -€199
down €199 (-50.2%), from €396 to €197
mainly Net result for the year (-€9,001) and Trade debts (-€1,373)
- Profit (loss) carried forward -€9,001
down €9,001 (-12.7%), from -€70,713 to -€79,714
- Other debts +€5,762
up €5,762 (+11.5%), from €49,952 to €55,713
- Trade debts -€1,373
down €1,373 (-17.9%), from €7,658 to €6,284
- Gross operating margin -€2,128
down €2,128 (-42.3%), from -€5,025 to -€7,153
- Depreciation -€1,126
down €1,126 (-40.0%), from €2,816 to €1,690
- Other operating charges -€269
down €269 (-71.9%), from €374 to €105
- Financial charges -€112
down €112 (-67.6%), from €166 to €54
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 | €5,516 | €903 | -€4,613 | -83.6% |
| Fixed assets | 21/28 | €1,992 | €302 | -€1,690 | -84.8% |
| Tangible fixed assets | 22/27 | €1,992 | €302 | -€1,690 | -84.8% |
| Furniture and vehicles | 24 | €1,992 | €302 | -€1,690 | -84.8% |
| Current assets | 29/58 | €3,524 | €601 | -€2,923 | -82.9% |
| Amounts receivable within one year | 40/41 | €3,127 | €404 | -€2,722 | -87.1% |
| Trade receivables | 40 | €3,127 | - | -€3,127 | |
| Other amounts receivable | 41 | - | €404 | +€404 | |
| Cash at bank and in hand | 54/58 | €396 | €197 | -€199 | -50.2% |
| Deferred charges and accrued income | 490/1 | €2 | - | -€2 | |
| Total equity and liabilities | 10/49 | €5,516 | €903 | -€4,613 | -83.6% |
| Equity | 10/15 | -€52,094 | -€61,095 | -€9,001 | -17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19 | €19 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19 | €19 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19 | €19 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,713 | -€79,714 | -€9,001 | -12.7% |
| Amounts payable | 17/49 | €57,609 | €61,998 | +€4,388 | +7.6% |
| Amounts payable within one year | 42/48 | €57,609 | €61,998 | +€4,388 | +7.6% |
| Trade debts | 44 | €7,658 | €6,284 | -€1,373 | -17.9% |
| Suppliers | 440/4 | €7,658 | €6,284 | -€1,373 | -17.9% |
| Other amounts payable | 47/48 | €49,952 | €55,713 | +€5,762 | +11.5% |
| Non-recurring operating income | 76A | €361 | - | -€361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,816 | €1,690 | -€1,126 | -40.0% |
| Other operating charges | 640/8 | €374 | €105 | -€269 | -71.9% |
| Gross operating margin | 9900 | -€5,025 | -€7,153 | -€2,128 | -42.3% |
| Operating profit (loss) | 9901 | -€8,215 | -€8,947 | -€732 | -8.9% |
| Financial charges | 65/66B | €166 | €54 | -€112 | -67.6% |
| Recurring financial charges | 65 | €166 | €54 | -€112 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,381 | -€9,001 | -€620 | -7.4% |
| Profit (loss) for the period | 9904 | -€8,381 | -€9,001 | -€620 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,381 | -€9,001 | -€620 | -7.4% |
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 7 October 2026 via checked.be.