CORPS ACCORD: 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.
CORPS ACCORD
Largest movements
- Receivables after one year -€6,297
down €6,297 (-9.7%), from €65,000 to €58,703
- Other debts -€9,496
no longer reported in 2025 (was €9,496)
- Profit (loss) carried forward +€1,929
up €1,929 (+2.9%), from €65,920 to €67,848
- Gross operating margin +€1,013
up €1,013 (+59.6%), from -€1,700 to -€686
- Financial income +€448
up €448 (+16.9%), from €2,644 to €3,092
- Taxes +€318
new in 2025: €318
- Financial charges +€51
up €51 (+47.1%), from €108 to €159
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 | €105,382 | €99,141 | -€6,241 | -5.9% |
| Fixed assets | 21/28 | €1,464 | €1,464 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,100 | €1,100 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,100 | €1,100 | = | 0.0% |
| Financial fixed assets | 28 | €364 | €364 | = | 0.0% |
| Current assets | 29/58 | €103,919 | €97,677 | -€6,241 | -6.0% |
| Amounts receivable after more than one year | 29 | €65,000 | €58,703 | -€6,297 | -9.7% |
| Other amounts receivable | 291 | €65,000 | €58,703 | -€6,297 | -9.7% |
| Amounts receivable within one year | 40/41 | €33,342 | €33,335 | -€7 | 0.0% |
| Trade receivables | 40 | €7 | - | -€7 | |
| Other amounts receivable | 41 | €33,335 | €33,335 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €62 | +€62 | |
| Deferred charges and accrued income | 490/1 | €5,577 | €5,577 | = | 0.0% |
| Total equity and liabilities | 10/49 | €105,382 | €99,141 | -€6,241 | -5.9% |
| Equity | 10/15 | €95,884 | €97,812 | +€1,929 | +2.0% |
| Contributions | 10/11 | €27,240 | €27,240 | = | 0.0% |
| Reserves | 13 | €2,724 | €2,724 | = | 0.0% |
| Distributable reserves | 133 | €2,724 | €2,724 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,920 | €67,848 | +€1,929 | +2.9% |
| Amounts payable | 17/49 | €9,499 | €1,329 | -€8,170 | -86.0% |
| Amounts payable within one year | 42/48 | €9,499 | €1,329 | -€8,170 | -86.0% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | - | €1,011 | +€1,011 | |
| Suppliers | 440/4 | - | €1,011 | +€1,011 | |
| Taxes, remuneration and social security | 45 | - | €318 | +€318 | |
| Taxes | 450/3 | - | €318 | +€318 | |
| Other amounts payable | 47/48 | €9,496 | - | -€9,496 | |
| Gross operating margin | 9900 | -€1,700 | -€686 | +€1,013 | +59.6% |
| Operating profit (loss) | 9901 | -€1,700 | -€686 | +€1,013 | +59.6% |
| Financial income | 75/76B | €2,644 | €3,092 | +€448 | +16.9% |
| Recurring financial income | 75 | €2,644 | €3,092 | +€448 | +16.9% |
| Financial charges | 65/66B | €108 | €159 | +€51 | +47.1% |
| Recurring financial charges | 65 | €108 | €159 | +€51 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €836 | €2,246 | +€1,410 | +169% |
| Income taxes | 67/77 | - | €318 | +€318 | |
| Profit (loss) for the period | 9904 | €836 | €1,929 | +€1,092 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €836 | €1,929 | +€1,092 | +131% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.