CORPACOM: 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.
What changed
CORPACOM
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€95,038
2024 · -€107,357+€12,319
Equity
€838,803
2024 · €933,841-€95,038
Cash
€1,126
2024 · €2,934-€1,808
Balance sheet total
€1.8m
2024 · €1.9m-€48,060
Largest movements
Assets
- Receivables after one year -€391,412
no longer reported in 2025 (was €391,412)
- Financial fixed assets +€391,351
up €391,351 (+36.2%), from €1.1m to €1.5m
- Receivables within one year -€38,768
down €38,768 (-11.6%), from €333,904 to €295,136
of which Other amounts receivable: -€39,231
Equity and liabilities
- Profit (loss) carried forward -€95,038
down €95,038 (-10.7%), from €889,241 to €794,203
- Other debts +€60,513
up €60,513 (+20.4%), from €297,273 to €357,787
Income statement
- Gross operating margin +€15,281
up €15,281 (+20.6%), from -€74,223 to -€58,942
- Financial charges +€2,910
up €2,910 (+11.3%), from €25,729 to €28,639
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.
Result 2024
-€107,357
Gross operating margin
+€15,281
Depreciation
-€71
Other operating charges
+€7
Financial income
+€1
Financial charges
-€2,910
Taxes
+€12
Result 2025
-€95,038
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.
From operations
+€401,261
Investment
-€391,351
Financing
-€11,719
Cash 2024
€2,934
From operations (derived)
+€401,261
Net result for the year
-€95,038
Depreciation
+€7,177
Receivables after one year
+€391,412
Receivables within one year
+€38,768
Deferred charges and accrued income
+€246
Trade debts
+€1,059
Tax, wage and social debts
-€2,875
Other debts
+€60,513
Investment (derived)
-€391,351
Investment in fixed assets (net)
-€391,351
Financing
-€11,719
Debts after one year
-€12,045
Current portion of long-term debt
+€312
Short-term financial debts
+€14
Cash 2025
€1,126
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,896,582 | €1,848,523 | -€48,060 | -2.5% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,166,406 | €1,550,580 | +€384,174 | +32.9% |
| Tangible fixed assets | 22/27 | €86,345 | €79,167 | -€7,177 | -8.3% |
| Furniture and vehicles | 24 | €13,185 | €12,091 | -€1,094 | -8.3% |
| Other tangible fixed assets | 26 | €73,160 | €67,077 | -€6,083 | -8.3% |
| Financial fixed assets | 28 | €1,080,062 | €1,471,413 | +€391,351 | +36.2% |
| Current assets | 29/58 | €730,176 | €297,943 | -€432,233 | -59.2% |
| Amounts receivable after more than one year | 29 | €391,412 | - | -€391,412 | |
| Other amounts receivable | 291 | €391,412 | - | -€391,412 | |
| Amounts receivable within one year | 40/41 | €333,904 | €295,136 | -€38,768 | -11.6% |
| Trade receivables | 40 | €648 | €1,111 | +€463 | +71.5% |
| Other amounts receivable | 41 | €333,256 | €294,025 | -€39,231 | -11.8% |
| Cash at bank and in hand | 54/58 | €2,934 | €1,126 | -€1,808 | -61.6% |
| Deferred charges and accrued income | 490/1 | €1,926 | €1,681 | -€246 | -12.8% |
| Total equity and liabilities | 10/49 | €1,896,582 | €1,848,523 | -€48,060 | -2.5% |
| Equity | 10/15 | €933,841 | €838,803 | -€95,038 | -10.2% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €8,600 | €8,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,600 | €8,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,600 | €8,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €889,241 | €794,203 | -€95,038 | -10.7% |
| Amounts payable | 17/49 | €962,741 | €1,009,720 | +€46,979 | +4.9% |
| Amounts payable after more than one year | 17 | €608,433 | €596,388 | -€12,045 | -2.0% |
| Financial debts | 170/4 | €608,433 | €596,388 | -€12,045 | -2.0% |
| Amounts payable within one year | 42/48 | €332,434 | €391,457 | +€59,023 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €11,732 | €12,045 | +€312 | +2.7% |
| Financial debts | 43 | €1,257 | €1,270 | +€14 | +1.1% |
| Credit institutions | 430/8 | €1,257 | €1,270 | +€14 | +1.1% |
| Trade debts | 44 | €3,475 | €4,534 | +€1,059 | +30.5% |
| Suppliers | 440/4 | €3,475 | €4,534 | +€1,059 | +30.5% |
| Taxes, remuneration and social security | 45 | €18,697 | €15,821 | -€2,875 | -15.4% |
| Taxes | 450/3 | €15,838 | €15,821 | -€17 | -0.1% |
| Remuneration and social security | 454/9 | €2,858 | - | -€2,858 | |
| Other amounts payable | 47/48 | €297,273 | €357,787 | +€60,513 | +20.4% |
| Accrued charges and deferred income | 492/3 | €21,875 | €21,875 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,106 | €7,177 | +€71 | +1.0% |
| Other operating charges | 640/8 | €107 | €100 | -€7 | -6.3% |
| Gross operating margin | 9900 | -€74,223 | -€58,942 | +€15,281 | +20.6% |
| Operating profit (loss) | 9901 | -€81,436 | -€66,220 | +€15,216 | +18.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €25,729 | €28,639 | +€2,910 | +11.3% |
| Recurring financial charges | 65 | €25,729 | €28,639 | +€2,910 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€107,165 | -€94,858 | +€12,307 | +11.5% |
| Income taxes | 67/77 | €192 | €180 | -€12 | -6.3% |
| Profit (loss) for the period | 9904 | -€107,357 | -€95,038 | +€12,319 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,357 | -€95,038 | +€12,319 | +11.5% |
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.