CORPORELLA: 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.
CORPORELLA
Largest movements
- Tangible fixed assets -€76,281
down €76,281 (-8.2%), from €934,353 to €858,073
of which Land and buildings: -€46,416
- Cash +€18,333
up €18,333 (+40.9%), from €44,791 to €63,124
mainly Depreciation (+€84,399) and Other debts (+€52,021)
- Stocks and contracts -€14,131
down €14,131 (-9.0%), from €156,426 to €142,295
- Debts after one year -€75,337
down €75,337 (-11.3%), from €666,030 to €590,694
- Other debts +€52,021
new in 2025: €52,021
- Reserves -€23,000
down €23,000 (-8.5%), from €270,464 to €247,464
- Tax, wage and social debts -€18,493
down €18,493 (-24.2%), from €76,327 to €57,834
of which Remuneration and social security: -€16,662
- Trade debts -€16,530
down €16,530 (-28.8%), from €57,356 to €40,826
- Staff costs -€65,198
down €65,198 (-29.7%), from €219,632 to €154,434
- Depreciation -€15,390
down €15,390 (-15.4%), from €99,789 to €84,399
- Gross operating margin +€15,262
up €15,262 (+5.4%), from €284,050 to €299,312
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 | €1,346,998 | €1,273,442 | -€73,556 | -5.5% |
| Fixed assets | 21/28 | €971,618 | €888,302 | -€83,316 | -8.6% |
| Intangible fixed assets | 21 | €37,164 | €30,129 | -€7,035 | -18.9% |
| Tangible fixed assets | 22/27 | €934,353 | €858,073 | -€76,281 | -8.2% |
| Land and buildings | 22 | €813,265 | €766,849 | -€46,416 | -5.7% |
| Plant, machinery and equipment | 23 | €104,975 | €85,845 | -€19,131 | -18.2% |
| Furniture and vehicles | 24 | €16,113 | €5,379 | -€10,734 | -66.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €375,380 | €385,139 | +€9,759 | +2.6% |
| Stocks and contracts in progress | 3 | €156,426 | €142,295 | -€14,131 | -9.0% |
| Stocks | 30/36 | €156,426 | €142,295 | -€14,131 | -9.0% |
| Amounts receivable within one year | 40/41 | €49,202 | €52,544 | +€3,342 | +6.8% |
| Trade receivables | 40 | €47,348 | €52,422 | +€5,074 | +10.7% |
| Other amounts receivable | 41 | €1,855 | €123 | -€1,732 | -93.4% |
| Current investments | 50/53 | €116,986 | €117,783 | +€796 | +0.7% |
| Cash at bank and in hand | 54/58 | €44,791 | €63,124 | +€18,333 | +40.9% |
| Deferred charges and accrued income | 490/1 | €7,974 | €9,393 | +€1,419 | +17.8% |
| Total equity and liabilities | 10/49 | €1,346,998 | €1,273,442 | -€73,556 | -5.5% |
| Equity | 10/15 | €281,664 | €258,720 | -€22,944 | -8.1% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €270,464 | €247,464 | -€23,000 | -8.5% |
| Distributable reserves | 133 | €270,464 | €247,464 | -€23,000 | -8.5% |
| Profit (loss) carried forward | 14 | - | €56 | +€56 | |
| Amounts payable | 17/49 | €1,065,334 | €1,014,722 | -€50,612 | -4.8% |
| Amounts payable after more than one year | 17 | €666,030 | €590,694 | -€75,337 | -11.3% |
| Financial debts | 170/4 | €666,030 | €590,694 | -€75,337 | -11.3% |
| Amounts payable within one year | 42/48 | €399,304 | €424,028 | +€24,725 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €79,621 | €75,337 | -€4,285 | -5.4% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €57,356 | €40,826 | -€16,530 | -28.8% |
| Suppliers | 440/4 | €57,356 | €40,826 | -€16,530 | -28.8% |
| Advances received on contracts in progress | 46 | €36,000 | €48,011 | +€12,011 | +33.4% |
| Taxes, remuneration and social security | 45 | €76,327 | €57,834 | -€18,493 | -24.2% |
| Taxes | 450/3 | €11,451 | €9,621 | -€1,831 | -16.0% |
| Remuneration and social security | 454/9 | €64,875 | €48,213 | -€16,662 | -25.7% |
| Other amounts payable | 47/48 | - | €52,021 | +€52,021 | |
| Non-recurring operating income | 76A | - | €220 | +€220 | |
| Remuneration, social security and pensions | 62 | €219,632 | €154,434 | -€65,198 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,789 | €84,399 | -€15,390 | -15.4% |
| Other operating charges | 640/8 | €7,406 | €6,802 | -€604 | -8.2% |
| Non-recurring operating charges | 66A | €480 | €621 | +€141 | +29.4% |
| Gross operating margin | 9900 | €284,050 | €299,312 | +€15,262 | +5.4% |
| Operating profit (loss) | 9901 | -€43,256 | €53,057 | +€96,313 | |
| Financial income | 75/76B | €904 | €925 | +€20 | +2.2% |
| Recurring financial income | 75 | €904 | €925 | +€20 | +2.2% |
| Financial charges | 65/66B | €24,620 | €23,934 | -€685 | -2.8% |
| Recurring financial charges | 65 | €24,620 | €23,934 | -€685 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€66,971 | €30,047 | +€97,018 | |
| Income taxes | 67/77 | €298 | €2,991 | +€2,693 | +903.1% |
| Profit (loss) for the period | 9904 | -€67,269 | €27,056 | +€94,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,269 | €27,056 | +€94,326 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.