CORPUS CALLOSUM: 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.
CORPUS CALLOSUM
Largest movements
- Current investments +€50,624
up €50,624 (+66.6%), from €75,995 to €126,619
- Receivables within one year -€33,578
down €33,578 (-91.3%), from €36,784 to €3,206
of which Trade receivables: -€35,284
- Tangible fixed assets -€11,057
down €11,057 (-20.6%), from €53,685 to €42,629
of which Furniture and vehicles: -€11,793
- Other debts -€43,654
down €43,654 (-44.4%), from €98,338 to €54,684
- Reserves +€36,000
up €36,000 (+38.4%), from €93,860 to €129,860
of which Distributable reserves: +€36,000
- Tax, wage and social debts +€7,559
up €7,559 (+49.5%), from €15,281 to €22,840
- Trade debts +€5,056
up €5,056 (+229%), from €2,206 to €7,262
- Gross operating margin -€76,572
down €76,572 (-53.2%), from €143,813 to €67,242
- Taxes -€18,001
down €18,001 (-49.0%), from €36,733 to €18,732
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 | €222,245 | €227,862 | +€5,617 | +2.5% |
| Fixed assets | 21/28 | €53,685 | €42,629 | -€11,057 | -20.6% |
| Tangible fixed assets | 22/27 | €53,685 | €42,629 | -€11,057 | -20.6% |
| Land and buildings | 22 | €5,905 | €5,905 | = | 0.0% |
| Plant, machinery and equipment | 23 | €787 | €1,523 | +€736 | +93.6% |
| Furniture and vehicles | 24 | €46,994 | €35,201 | -€11,793 | -25.1% |
| Current assets | 29/58 | €168,560 | €185,233 | +€16,674 | +9.9% |
| Amounts receivable within one year | 40/41 | €36,784 | €3,206 | -€33,578 | -91.3% |
| Trade receivables | 40 | €36,784 | €1,500 | -€35,284 | -95.9% |
| Other amounts receivable | 41 | - | €1,706 | +€1,706 | |
| Current investments | 50/53 | €75,995 | €126,619 | +€50,624 | +66.6% |
| Cash at bank and in hand | 54/58 | €55,377 | €55,059 | -€318 | -0.6% |
| Deferred charges and accrued income | 490/1 | €404 | €350 | -€54 | -13.4% |
| Total equity and liabilities | 10/49 | €222,245 | €227,862 | +€5,617 | +2.5% |
| Equity | 10/15 | €106,397 | €143,076 | +€36,678 | +34.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,860 | €129,860 | +€36,000 | +38.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €92,000 | €128,000 | +€36,000 | +39.1% |
| Profit (loss) carried forward | 14 | €137 | €816 | +€678 | +494% |
| Amounts payable | 17/49 | €115,848 | €84,786 | -€31,061 | -26.8% |
| Amounts payable within one year | 42/48 | €115,848 | €84,786 | -€31,061 | -26.8% |
| Financial debts | 43 | €23 | - | -€23 | |
| Credit institutions | 430/8 | €23 | - | -€23 | |
| Trade debts | 44 | €2,206 | €7,262 | +€5,056 | +229% |
| Suppliers | 440/4 | €2,206 | €7,262 | +€5,056 | +229% |
| Taxes, remuneration and social security | 45 | €15,281 | €22,840 | +€7,559 | +49.5% |
| Taxes | 450/3 | €15,281 | €22,840 | +€7,559 | +49.5% |
| Other amounts payable | 47/48 | €98,338 | €54,684 | -€43,654 | -44.4% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,348 | €12,107 | +€759 | +6.7% |
| Other operating charges | 640/8 | €569 | €698 | +€129 | +22.6% |
| Gross operating margin | 9900 | €143,813 | €67,242 | -€76,572 | -53.2% |
| Operating profit (loss) | 9901 | €131,896 | €54,436 | -€77,459 | -58.7% |
| Financial income | 75/76B | €2,212 | €1,641 | -€571 | -25.8% |
| Recurring financial income | 75 | €705 | €1,641 | +€936 | +133% |
| Non-recurring financial income | 76B | €1,507 | - | -€1,507 | |
| Financial charges | 65/66B | €62 | €666 | +€605 | +979% |
| Recurring financial charges | 65 | €61 | €141 | +€80 | +130% |
| Non-recurring financial charges | 66B | €1 | €526 | +€525 | +67,329% |
| Profit (loss) for the period before taxes | 9903 | €134,046 | €55,411 | -€78,635 | -58.7% |
| Income taxes | 67/77 | €36,733 | €18,732 | -€18,001 | -49.0% |
| Profit (loss) for the period | 9904 | €97,313 | €36,678 | -€60,635 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €97,313 | €36,678 | -€60,635 | -62.3% |
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 16 October 2026 via checked.be.