Corposano: 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.
Corposano
Largest movements
- Cash -€154,314
down €154,314 (-65.5%), from €235,555 to €81,241
mainly Contributions, distributions and other (-€236,681) and Current investments (-€23,000)
- Current investments +€23,000
up €23,000 (+153.3%), from €15,000 to €38,000
- Receivables within one year +€10,806
up €10,806 (+55.4%), from €19,492 to €30,298
- Deferred charges and accrued income -€9,380
no longer reported in 2025 (was €9,380)
- Profit (loss) carried forward -€132,890
down €132,890 (-49.8%), from €266,879 to €133,989
- Current portion of long-term debt +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€5,532
down €5,532 (-86.8%), from €6,372 to €840
of which Remuneration and social security: -€5,400
- Gross operating margin -€6,613
down €6,613 (-4.6%), from €142,699 to €136,086
- Financial income -€1,808
down €1,808 (-82.2%), from €2,199 to €391
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 | €281,384 | €153,639 | -€127,745 | -45.4% |
| Fixed assets | 21/28 | €1,957 | €4,100 | +€2,143 | +109.5% |
| Tangible fixed assets | 22/27 | €1,957 | €4,100 | +€2,143 | +109.5% |
| Plant, machinery and equipment | 23 | €1,455 | €811 | -€644 | -44.3% |
| Furniture and vehicles | 24 | €502 | €3,289 | +€2,787 | +555.2% |
| Current assets | 29/58 | €279,427 | €149,539 | -€129,888 | -46.5% |
| Amounts receivable within one year | 40/41 | €19,492 | €30,298 | +€10,806 | +55.4% |
| Other amounts receivable | 41 | €19,492 | €30,298 | +€10,806 | +55.4% |
| Current investments | 50/53 | €15,000 | €38,000 | +€23,000 | +153.3% |
| Cash at bank and in hand | 54/58 | €235,555 | €81,241 | -€154,314 | -65.5% |
| Deferred charges and accrued income | 490/1 | €9,380 | - | -€9,380 | |
| Total equity and liabilities | 10/49 | €281,384 | €153,639 | -€127,745 | -45.4% |
| Equity | 10/15 | €274,379 | €141,489 | -€132,890 | -48.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,879 | €133,989 | -€132,890 | -49.8% |
| Amounts payable | 17/49 | €7,005 | €12,150 | +€5,145 | +73.4% |
| Amounts payable within one year | 42/48 | €7,005 | €11,748 | +€4,743 | +67.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €633 | €908 | +€275 | +43.4% |
| Suppliers | 440/4 | €633 | €908 | +€275 | +43.4% |
| Taxes, remuneration and social security | 45 | €6,372 | €840 | -€5,532 | -86.8% |
| Taxes | 450/3 | €972 | €840 | -€132 | -13.6% |
| Remuneration and social security | 454/9 | €5,400 | - | -€5,400 | |
| Accrued charges and deferred income | 492/3 | - | €402 | +€402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,913 | €1,558 | -€1,355 | -46.5% |
| Other operating charges | 640/8 | €700 | €772 | +€72 | +10.3% |
| Gross operating margin | 9900 | €142,699 | €136,086 | -€6,613 | -4.6% |
| Operating profit (loss) | 9901 | €139,086 | €133,756 | -€5,330 | -3.8% |
| Financial income | 75/76B | €2,199 | €391 | -€1,808 | -82.2% |
| Recurring financial income | 75 | €2,199 | €391 | -€1,808 | -82.2% |
| Financial charges | 65/66B | €115 | €487 | +€372 | +323.5% |
| Recurring financial charges | 65 | €115 | €487 | +€372 | +323.5% |
| Profit (loss) for the period before taxes | 9903 | €141,170 | €133,660 | -€7,510 | -5.3% |
| Income taxes | 67/77 | €30,972 | €29,869 | -€1,103 | -3.6% |
| Profit (loss) for the period | 9904 | €110,198 | €103,791 | -€6,407 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €110,198 | €103,791 | -€6,407 | -5.8% |
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 3 October 2026 via checked.be.