CORPAS CONSULTING: 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.
CORPAS CONSULTING
Largest movements
- Receivables within one year +€111,329
up €111,329 (+37.7%), from €295,080 to €406,409
of which Trade receivables: +€73,865
- Cash -€74,385
down €74,385 (-27.9%), from €266,305 to €191,920
mainly Receivables within one year (-€111,329) and Tax, wage and social debts (-€35,082)
- Tangible fixed assets -€26,595
down €26,595 (-27.4%), from €97,190 to €70,595
of which Leasing and similar rights: -€23,778
- Trade debts +€53,780
up €53,780 (+792.0%), from €6,791 to €60,570
- Tax, wage and social debts -€35,082
down €35,082 (-64.7%), from €54,218 to €19,136
of which Taxes: -€33,333
- Debts after one year -€23,429
down €23,429 (-34.2%), from €68,554 to €45,125
- Reserves +€9,613
up €9,613 (+2.0%), from €478,191 to €487,804
of which Distributable reserves: +€9,613
- Gross operating margin -€186,828
down €186,828 (-80.0%), from €233,543 to €46,715
- Taxes -€34,639
down €34,639 (-92.7%), from €37,364 to €2,726
- Staff costs -€31,816
down €31,816 (-100.0%), from €31,816 to €0
- Depreciation -€5,590
down €5,590 (-17.4%), from €32,186 to €26,595
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 | €664,789 | €672,368 | +€7,579 | +1.1% |
| Fixed assets | 21/28 | €97,190 | €70,595 | -€26,595 | -27.4% |
| Tangible fixed assets | 22/27 | €97,190 | €70,595 | -€26,595 | -27.4% |
| Land and buildings | 22 | €977 | €651 | -€326 | -33.3% |
| Plant, machinery and equipment | 23 | €2,976 | €1,936 | -€1,040 | -35.0% |
| Furniture and vehicles | 24 | €1,451 | €0 | -€1,451 | -100.0% |
| Leasing and similar rights | 25 | €91,786 | €68,008 | -€23,778 | -25.9% |
| Current assets | 29/58 | €567,598 | €601,773 | +€34,174 | +6.0% |
| Amounts receivable within one year | 40/41 | €295,080 | €406,409 | +€111,329 | +37.7% |
| Trade receivables | 40 | €295,080 | €368,945 | +€73,865 | +25.0% |
| Other amounts receivable | 41 | - | €37,464 | +€37,464 | |
| Cash at bank and in hand | 54/58 | €266,305 | €191,920 | -€74,385 | -27.9% |
| Deferred charges and accrued income | 490/1 | €6,214 | €3,444 | -€2,769 | -44.6% |
| Total equity and liabilities | 10/49 | €664,789 | €672,368 | +€7,579 | +1.1% |
| Equity | 10/15 | €496,741 | €506,354 | +€9,613 | +1.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €478,191 | €487,804 | +€9,613 | +2.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €478,191 | €487,804 | +€9,613 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €168,048 | €166,014 | -€2,034 | -1.2% |
| Amounts payable after more than one year | 17 | €68,554 | €45,125 | -€23,429 | -34.2% |
| Financial debts | 170/4 | €68,554 | €45,125 | -€23,429 | -34.2% |
| Amounts payable within one year | 42/48 | €96,789 | €118,840 | +€22,051 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €22,629 | €23,429 | +€800 | +3.5% |
| Trade debts | 44 | €6,791 | €60,570 | +€53,780 | +792.0% |
| Suppliers | 440/4 | €6,791 | €60,570 | +€53,780 | +792.0% |
| Taxes, remuneration and social security | 45 | €54,218 | €19,136 | -€35,082 | -64.7% |
| Taxes | 450/3 | €35,905 | €2,572 | -€33,333 | -92.8% |
| Remuneration and social security | 454/9 | €18,312 | €16,564 | -€1,749 | -9.5% |
| Other amounts payable | 47/48 | €13,152 | €15,705 | +€2,553 | +19.4% |
| Accrued charges and deferred income | 492/3 | €2,705 | €2,048 | -€656 | -24.3% |
| Remuneration, social security and pensions | 62 | €31,816 | €0 | -€31,816 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,186 | €26,595 | -€5,590 | -17.4% |
| Other operating charges | 640/8 | €3,731 | €3,544 | -€187 | -5.0% |
| Non-recurring operating charges | 66A | €1,073 | €0 | -€1,073 | -100.0% |
| Gross operating margin | 9900 | €233,543 | €46,715 | -€186,828 | -80.0% |
| Operating profit (loss) | 9901 | €164,737 | €16,575 | -€148,162 | -89.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €5,189 | €4,237 | -€952 | -18.4% |
| Recurring financial charges | 65 | €5,189 | €4,237 | -€952 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €159,550 | €12,339 | -€147,211 | -92.3% |
| Income taxes | 67/77 | €37,364 | €2,726 | -€34,639 | -92.7% |
| Profit (loss) for the period | 9904 | €122,186 | €9,613 | -€112,573 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122,186 | €9,613 | -€112,573 | -92.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.