Corpore: 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.
Corpore
Largest movements
- Receivables within one year +€21,570
up €21,570 (+543.9%), from €3,966 to €25,536
- Cash +€522
up €522 (+93.5%), from €558 to €1,081
mainly Net result for the year (+€30,820) and Tax, wage and social debts (+€3,154)
- Profit (loss) carried forward +€30,820
up €30,820 (+72.3%), from -€42,630 to -€11,811
- Current portion of long-term debt -€11,372
down €11,372 (-91.6%), from €12,417 to €1,045
- Tax, wage and social debts +€3,154
up €3,154 (+252.8%), from €1,247 to €4,401
- Debts after one year -€1,045
down €1,045 (-100.0%), from €1,045 to €0
- Trade debts +€535
up €535 (+126.2%), from €424 to €960
- Gross operating margin +€23,097
up €23,097 (+272.4%), from €8,480 to €31,578
- Financial charges -€504
down €504 (-65.2%), from €773 to €269
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 | €4,524 | €26,617 | +€22,092 | +488.3% |
| Current assets | 29/58 | €4,524 | €26,617 | +€22,092 | +488.3% |
| Amounts receivable within one year | 40/41 | €3,966 | €25,536 | +€21,570 | +543.9% |
| Other amounts receivable | 41 | €3,966 | €25,536 | +€21,570 | +543.9% |
| Cash at bank and in hand | 54/58 | €558 | €1,081 | +€522 | +93.5% |
| Total equity and liabilities | 10/49 | €4,524 | €26,617 | +€22,092 | +488.3% |
| Equity | 10/15 | -€37,630 | -€6,811 | +€30,820 | +81.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,630 | -€11,811 | +€30,820 | +72.3% |
| Amounts payable | 17/49 | €42,155 | €33,427 | -€8,727 | -20.7% |
| Amounts payable after more than one year | 17 | €1,045 | €0 | -€1,045 | -100.0% |
| Financial debts | 170/4 | €1,045 | €0 | -€1,045 | -100.0% |
| Amounts payable within one year | 42/48 | €41,109 | €33,427 | -€7,682 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €12,417 | €1,045 | -€11,372 | -91.6% |
| Trade debts | 44 | €424 | €960 | +€535 | +126.2% |
| Suppliers | 440/4 | €424 | €960 | +€535 | +126.2% |
| Taxes, remuneration and social security | 45 | €1,247 | €4,401 | +€3,154 | +252.8% |
| Taxes | 450/3 | €1,247 | €4,401 | +€3,154 | +252.8% |
| Other amounts payable | 47/48 | €27,021 | €27,021 | = | 0.0% |
| Other operating charges | 640/8 | €666 | €569 | -€97 | -14.6% |
| Non-recurring operating charges | 66A | €2,911 | €0 | -€2,911 | -100.0% |
| Gross operating margin | 9900 | €8,480 | €31,578 | +€23,097 | +272.4% |
| Operating profit (loss) | 9901 | €4,903 | €31,009 | +€26,106 | +532.4% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €773 | €269 | -€504 | -65.2% |
| Recurring financial charges | 65 | €773 | €269 | -€504 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €4,130 | €30,820 | +€26,689 | +646.2% |
| Profit (loss) for the period | 9904 | €4,130 | €30,820 | +€26,689 | +646.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,130 | €30,820 | +€26,689 | +646.2% |
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 30 September 2026 via checked.be.