CORPUS: 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.
CORPUS
Largest movements
- Stocks and contracts -€31,873
down €31,873 (-66.2%), from €48,183 to €16,310
- Cash +€30,575
up €30,575 (+195.6%), from €15,632 to €46,207
mainly Stocks and contracts (+€31,873) and Other debts (+€16,899)
- Receivables within one year -€10,708
down €10,708 (-24.3%), from €44,092 to €33,384
of which Other amounts receivable: -€8,671
- Tangible fixed assets -€10,540
down €10,540 (-38.2%), from €27,621 to €17,081
of which Leasing and similar rights: -€7,275
- Receivables after one year -€5,280
down €5,280 (-13.7%), from €38,608 to €33,328
- Current portion of long-term debt -€40,221
down €40,221 (-96.3%), from €41,744 to €1,524
- Other debts +€16,899
up €16,899 (+1664.9%), from €1,015 to €17,914
- Trade debts -€7,474
down €7,474 (-64.1%), from €11,654 to €4,180
- Tax, wage and social debts -€4,137
down €4,137 (-50.4%), from €8,215 to €4,078
of which Remuneration and social security: -€2,923
- Profit (loss) carried forward +€3,433
up €3,433 (+22.8%), from -€15,089 to -€11,656
- Depreciation -€8,557
down €8,557 (-44.8%), from €19,097 to €10,540
- Financial charges -€4,104
down €4,104 (-52.1%), from €7,870 to €3,766
- Staff costs -€3,906
down €3,906 (-9.1%), from €43,007 to €39,100
- Other operating charges +€3,843
up €3,843 (+171.2%), from €2,245 to €6,087
- Gross operating margin +€3,621
up €3,621 (+6.2%), from €58,368 to €61,989
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 | €178,684 | €147,184 | -€31,500 | -17.6% |
| Fixed assets | 21/28 | €28,046 | €17,151 | -€10,894 | -38.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €27,621 | €17,081 | -€10,540 | -38.2% |
| Plant, machinery and equipment | 23 | €6,974 | €5,228 | -€1,746 | -25.0% |
| Furniture and vehicles | 24 | €3,081 | €2,195 | -€886 | -28.8% |
| Leasing and similar rights | 25 | €14,550 | €7,275 | -€7,275 | -50.0% |
| Other tangible fixed assets | 26 | €3,016 | €2,384 | -€632 | -21.0% |
| Financial fixed assets | 28 | €424 | €70 | -€354 | -83.5% |
| Current assets | 29/58 | €150,638 | €130,032 | -€20,606 | -13.7% |
| Amounts receivable after more than one year | 29 | €38,608 | €33,328 | -€5,280 | -13.7% |
| Other amounts receivable | 291 | €38,608 | €33,328 | -€5,280 | -13.7% |
| Stocks and contracts in progress | 3 | €48,183 | €16,310 | -€31,873 | -66.2% |
| Stocks | 30/36 | €48,183 | €16,310 | -€31,873 | -66.2% |
| Amounts receivable within one year | 40/41 | €44,092 | €33,384 | -€10,708 | -24.3% |
| Trade receivables | 40 | €4,234 | €2,197 | -€2,037 | -48.1% |
| Other amounts receivable | 41 | €39,858 | €31,187 | -€8,671 | -21.8% |
| Cash at bank and in hand | 54/58 | €15,632 | €46,207 | +€30,575 | +195.6% |
| Deferred charges and accrued income | 490/1 | €4,124 | €804 | -€3,320 | -80.5% |
| Total equity and liabilities | 10/49 | €178,684 | €147,184 | -€31,500 | -17.6% |
| Equity | 10/15 | €41,055 | €44,488 | +€3,433 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,544 | €37,544 | = | 0.0% |
| Non-distributable reserves | 130/1 | €397 | €397 | = | 0.0% |
| Reserves not available under the articles | 1311 | €397 | €397 | = | 0.0% |
| Distributable reserves | 133 | €37,147 | €37,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,089 | -€11,656 | +€3,433 | +22.8% |
| Amounts payable | 17/49 | €137,628 | €102,695 | -€34,933 | -25.4% |
| Amounts payable within one year | 42/48 | €137,628 | €102,695 | -€34,933 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €41,744 | €1,524 | -€40,221 | -96.3% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €11,654 | €4,180 | -€7,474 | -64.1% |
| Suppliers | 440/4 | €11,654 | €4,180 | -€7,474 | -64.1% |
| Taxes, remuneration and social security | 45 | €8,215 | €4,078 | -€4,137 | -50.4% |
| Taxes | 450/3 | €2,565 | €1,350 | -€1,214 | -47.3% |
| Remuneration and social security | 454/9 | €5,651 | €2,728 | -€2,923 | -51.7% |
| Other amounts payable | 47/48 | €1,015 | €17,914 | +€16,899 | +1664.9% |
| Non-recurring operating income | 76A | - | €6,182 | +€6,182 | |
| Remuneration, social security and pensions | 62 | €43,007 | €39,100 | -€3,906 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,097 | €10,540 | -€8,557 | -44.8% |
| Other operating charges | 640/8 | €2,245 | €6,087 | +€3,843 | +171.2% |
| Gross operating margin | 9900 | €58,368 | €61,989 | +€3,621 | +6.2% |
| Operating profit (loss) | 9901 | -€5,980 | €6,261 | +€12,242 | |
| Financial income | 75/76B | €1,050 | €938 | -€112 | -10.7% |
| Recurring financial income | 75 | €1,050 | €938 | -€112 | -10.7% |
| Financial charges | 65/66B | €7,870 | €3,766 | -€4,104 | -52.1% |
| Recurring financial charges | 65 | €7,870 | €3,766 | -€4,104 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,801 | €3,433 | +€16,234 | |
| Profit (loss) for the period | 9904 | -€12,801 | €3,433 | +€16,234 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,801 | €3,433 | +€16,234 |
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 4 October 2026 via checked.be.