Corps Vivant: 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.
Corps Vivant
Largest movements
- Receivables within one year -€8,791
down €8,791 (-69.5%), from €12,651 to €3,860
of which Trade receivables: -€5,905
- Cash +€8,781
up €8,781 (+1099.2%), from €799 to €9,580
mainly Receivables within one year (+€8,791) and Net result for the year (+€3,336)
- Deferred charges and accrued income +€2,676
up €2,676 (+1291.9%), from €207 to €2,883
- Formation expenses -€741
down €741 (-52.2%), from €1,419 to €678
- Profit (loss) carried forward +€3,336
up €3,336 (+72.0%), from -€4,630 to -€1,295
- Trade debts -€2,841
down €2,841 (-65.0%), from €4,375 to €1,533
- Other debts +€1,640
up €1,640 (+36.1%), from €4,550 to €6,190
- Gross operating margin +€9,182
up €9,182, from -€2,960 to €6,222
- Taxes +€1,487
up €1,487 (+2684.1%), from €55 to €1,542
- Other operating charges -€239
down €239 (-28.2%), from €849 to €609
- Financial income -€79
down €79 (-42.9%), from €185 to €105
- Depreciation -€63
down €63 (-7.9%), from €804 to €741
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 | €22,046 | €23,971 | +€1,925 | +8.7% |
| Formation expenses | 20 | €1,419 | €678 | -€741 | -52.2% |
| Current assets | 29/58 | €20,627 | €23,293 | +€2,666 | +12.9% |
| Amounts receivable within one year | 40/41 | €12,651 | €3,860 | -€8,791 | -69.5% |
| Trade receivables | 40 | €8,226 | €2,321 | -€5,905 | -71.8% |
| Other amounts receivable | 41 | €4,425 | €1,538 | -€2,886 | -65.2% |
| Current investments | 50/53 | €6,970 | €6,970 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €799 | €9,580 | +€8,781 | +1099.2% |
| Deferred charges and accrued income | 490/1 | €207 | €2,883 | +€2,676 | +1291.9% |
| Total equity and liabilities | 10/49 | €22,046 | €23,971 | +€1,925 | +8.7% |
| Equity | 10/15 | €7,370 | €10,705 | +€3,336 | +45.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,630 | -€1,295 | +€3,336 | +72.0% |
| Amounts payable | 17/49 | €14,677 | €13,265 | -€1,411 | -9.6% |
| Amounts payable within one year | 42/48 | €11,392 | €10,107 | -€1,285 | -11.3% |
| Trade debts | 44 | €4,375 | €1,533 | -€2,841 | -65.0% |
| Suppliers | 440/4 | €4,375 | €1,533 | -€2,841 | -65.0% |
| Taxes, remuneration and social security | 45 | €2,467 | €2,384 | -€84 | -3.4% |
| Remuneration and social security | 454/9 | €2,467 | €2,384 | -€84 | -3.4% |
| Other amounts payable | 47/48 | €4,550 | €6,190 | +€1,640 | +36.1% |
| Accrued charges and deferred income | 492/3 | €3,285 | €3,158 | -€127 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €741 | -€63 | -7.9% |
| Other operating charges | 640/8 | €849 | €609 | -€239 | -28.2% |
| Gross operating margin | 9900 | -€2,960 | €6,222 | +€9,182 | |
| Operating profit (loss) | 9901 | -€4,613 | €4,871 | +€9,485 | |
| Financial income | 75/76B | €185 | €105 | -€79 | -42.9% |
| Recurring financial income | 75 | €185 | €105 | -€79 | -42.9% |
| Financial charges | 65/66B | €146 | €99 | -€48 | -32.6% |
| Recurring financial charges | 65 | €146 | €99 | -€48 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,575 | €4,878 | +€9,453 | |
| Income taxes | 67/77 | €55 | €1,542 | +€1,487 | +2684.1% |
| Profit (loss) for the period | 9904 | -€4,630 | €3,336 | +€7,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,630 | €3,336 | +€7,966 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.