CORPORELLE: 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.
CORPORELLE
Largest movements
- Receivables within one year +€87,926
up €87,926 (+528.6%), from €16,634 to €104,560
of which Other amounts receivable: +€69,676
- Cash +€52,918
up €52,918 (+52.7%), from €100,395 to €153,313
mainly Net result for the year (+€102,329) and Investment in fixed assets (net) (+€31,021)
- Financial fixed assets -€33,000
down €33,000 (-50.0%), from €66,000 to €33,000
- Profit (loss) carried forward +€102,329
up €102,329 (+1461842.6%), from €7 to €102,336
- Gross operating margin +€22,245
up €22,245 (+19.9%), from €111,612 to €133,857
- Taxes +€6,667
up €6,667 (+28.9%), from €23,060 to €29,727
- Financial income +€2,425
up €2,425 (+219.0%), from €1,107 to €3,532
- Depreciation +€1,893
up €1,893 (+125.6%), from €1,507 to €3,400
- Other operating charges -€1,455
down €1,455 (-60.2%), from €2,416 to €961
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 | €210,107 | €314,437 | +€104,330 | +49.7% |
| Fixed assets | 21/28 | €77,885 | €43,464 | -€34,421 | -44.2% |
| Tangible fixed assets | 22/27 | €11,885 | €10,464 | -€1,421 | -12.0% |
| Plant, machinery and equipment | 23 | - | €832 | +€832 | |
| Furniture and vehicles | 24 | €2,395 | €2,339 | -€56 | -2.3% |
| Other tangible fixed assets | 26 | €9,490 | €7,293 | -€2,197 | -23.1% |
| Financial fixed assets | 28 | €66,000 | €33,000 | -€33,000 | -50.0% |
| Current assets | 29/58 | €132,222 | €270,972 | +€138,750 | +104.9% |
| Amounts receivable within one year | 40/41 | €16,634 | €104,560 | +€87,926 | +528.6% |
| Trade receivables | 40 | €2,506 | €20,756 | +€18,250 | +728.3% |
| Other amounts receivable | 41 | €14,128 | €83,804 | +€69,676 | +493.2% |
| Cash at bank and in hand | 54/58 | €100,395 | €153,313 | +€52,918 | +52.7% |
| Deferred charges and accrued income | 490/1 | €15,193 | €13,100 | -€2,093 | -13.8% |
| Total equity and liabilities | 10/49 | €210,107 | €314,437 | +€104,330 | +49.7% |
| Equity | 10/15 | €179,007 | €281,336 | +€102,329 | +57.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €177,000 | €177,000 | = | 0.0% |
| Distributable reserves | 133 | €177,000 | €177,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7 | €102,336 | +€102,329 | +1461842.6% |
| Amounts payable | 17/49 | €31,100 | €33,101 | +€2,001 | +6.4% |
| Amounts payable within one year | 42/48 | €31,100 | €33,101 | +€2,001 | +6.4% |
| Trade debts | 44 | - | €945 | +€945 | |
| Suppliers | 440/4 | - | €945 | +€945 | |
| Taxes, remuneration and social security | 45 | €31,100 | €32,156 | +€1,056 | +3.4% |
| Taxes | 450/3 | €31,100 | €32,156 | +€1,056 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,507 | €3,400 | +€1,893 | +125.6% |
| Other operating charges | 640/8 | €2,416 | €961 | -€1,455 | -60.2% |
| Gross operating margin | 9900 | €111,612 | €133,857 | +€22,245 | +19.9% |
| Operating profit (loss) | 9901 | €107,689 | €129,496 | +€21,807 | +20.3% |
| Financial income | 75/76B | €1,107 | €3,532 | +€2,425 | +219.0% |
| Recurring financial income | 75 | €1,107 | €3,532 | +€2,425 | +219.0% |
| Financial charges | 65/66B | €1,426 | €972 | -€454 | -31.9% |
| Recurring financial charges | 65 | €1,426 | €972 | -€454 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €107,370 | €132,056 | +€24,686 | +23.0% |
| Income taxes | 67/77 | €23,060 | €29,727 | +€6,667 | +28.9% |
| Profit (loss) for the period | 9904 | €84,310 | €102,329 | +€18,019 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,310 | €102,329 | +€18,019 | +21.4% |
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 8 October 2026 via checked.be.