Corporalis: 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.
Corporalis
Largest movements
- Cash +€105,931
up €105,931 (+48.2%), from €219,584 to €325,514
mainly Depreciation (+€103,881) and Net result for the year (+€101,470)
- Reserves +€104,496
up €104,496 (+4.5%), from €2.3m to €2.4m
of which Distributable reserves: +€104,496
- Debts after one year -€53,805
down €53,805 (-2.1%), from €2.6m to €2.5m
- Gross operating margin +€194,709
up €194,709 (+496%), from €39,275 to €233,984
- Depreciation +€46,196
up €46,196 (+80.1%), from €57,686 to €103,881
- Financial charges +€29,278
up €29,278 (+58.3%), from €50,241 to €79,519
- Taxes +€10,126
up €10,126 (+4,531%), from €223 to €10,349
- Financial income -€3,997
down €3,997 (-5.9%), from €68,097 to €64,100
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 | €5,029,446 | €5,140,622 | +€111,177 | +2.2% |
| Fixed assets | 21/28 | €1,991,877 | €1,999,900 | +€8,024 | +0.4% |
| Tangible fixed assets | 22/27 | €1,941,877 | €1,949,900 | +€8,024 | +0.4% |
| Land and buildings | 22 | €490,100 | €490,100 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,779 | €385 | -€3,394 | -89.8% |
| Furniture and vehicles | 24 | €42,527 | €25,760 | -€16,767 | -39.4% |
| Other tangible fixed assets | 26 | €1,405,471 | €1,433,656 | +€28,185 | +2.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €3,037,569 | €3,140,722 | +€103,153 | +3.4% |
| Amounts receivable after more than one year | 29 | €2,605,497 | €2,640,325 | +€34,827 | +1.3% |
| Other amounts receivable | 291 | €2,605,497 | €2,640,325 | +€34,827 | +1.3% |
| Amounts receivable within one year | 40/41 | €168,790 | €131,485 | -€37,305 | -22.1% |
| Trade receivables | 40 | €14,865 | €129,835 | +€114,969 | +773% |
| Other amounts receivable | 41 | €153,925 | €1,651 | -€152,274 | -98.9% |
| Cash at bank and in hand | 54/58 | €219,584 | €325,514 | +€105,931 | +48.2% |
| Deferred charges and accrued income | 490/1 | €43,698 | €43,398 | -€300 | -0.7% |
| Total equity and liabilities | 10/49 | €5,029,446 | €5,140,622 | +€111,177 | +2.2% |
| Equity | 10/15 | €2,326,301 | €2,426,938 | +€100,637 | +4.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,297,443 | €2,401,938 | +€104,496 | +4.5% |
| Tax-exempt reserves | 132 | €858 | €858 | = | 0.0% |
| Distributable reserves | 133 | €2,296,585 | €2,401,081 | +€104,496 | +4.6% |
| Profit (loss) carried forward | 14 | €3,859 | - | -€3,859 | |
| Amounts payable | 17/49 | €2,703,144 | €2,713,684 | +€10,540 | +0.4% |
| Amounts payable after more than one year | 17 | €2,556,699 | €2,502,893 | -€53,805 | -2.1% |
| Financial debts | 170/4 | €2,556,699 | €2,502,893 | -€53,805 | -2.1% |
| Amounts payable within one year | 42/48 | €127,697 | €185,741 | +€58,044 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €82,688 | €83,805 | +€1,117 | +1.4% |
| Trade debts | 44 | €2,380 | €22,697 | +€20,317 | +854% |
| Suppliers | 440/4 | €2,380 | €22,697 | +€20,317 | +854% |
| Taxes, remuneration and social security | 45 | €5,370 | €28,555 | +€23,185 | +432% |
| Taxes | 450/3 | €5,370 | €28,555 | +€23,185 | +432% |
| Other amounts payable | 47/48 | €37,259 | €50,683 | +€13,424 | +36.0% |
| Accrued charges and deferred income | 492/3 | €18,749 | €25,050 | +€6,301 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,686 | €103,881 | +€46,196 | +80.1% |
| Other operating charges | 640/8 | €4,560 | €2,865 | -€1,695 | -37.2% |
| Gross operating margin | 9900 | €39,275 | €233,984 | +€194,709 | +496% |
| Operating profit (loss) | 9901 | -€22,971 | €127,238 | +€150,208 | |
| Financial income | 75/76B | €68,097 | €64,100 | -€3,997 | -5.9% |
| Recurring financial income | 75 | €68,097 | €64,100 | -€3,997 | -5.9% |
| Financial charges | 65/66B | €50,241 | €79,519 | +€29,278 | +58.3% |
| Recurring financial charges | 65 | €50,241 | €79,519 | +€29,278 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,114 | €111,819 | +€116,933 | |
| Income taxes | 67/77 | €223 | €10,349 | +€10,126 | +4,531% |
| Profit (loss) for the period | 9904 | -€5,338 | €101,470 | +€106,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,338 | €101,470 | +€106,808 |
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 27 October 2026 via checked.be.