CORPUS ET ANIMA: 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 ET ANIMA
Largest movements
- Cash +€615
up €615 (+1607.9%), from €38 to €653
mainly Other debts (+€700) and Depreciation (+€332)
- Tangible fixed assets -€332
down €332 (-55.3%), from €601 to €269
- Other debts +€700
up €700 (+1.9%), from €36,539 to €37,239
- Profit (loss) carried forward -€417
down €417 (-0.4%), from -€115,900 to -€116,317
- Gross operating margin +€1,266
up €1,266, from -€720 to €546
- Other operating charges +€16
up €16 (+2.9%), from €569 to €585
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 | €639 | €922 | +€283 | +44.3% |
| Fixed assets | 21/28 | €601 | €269 | -€332 | -55.3% |
| Tangible fixed assets | 22/27 | €601 | €269 | -€332 | -55.3% |
| Furniture and vehicles | 24 | €601 | €269 | -€332 | -55.3% |
| Current assets | 29/58 | €38 | €653 | +€615 | +1607.9% |
| Cash at bank and in hand | 54/58 | €38 | €653 | +€615 | +1607.9% |
| Total equity and liabilities | 10/49 | €639 | €922 | +€283 | +44.3% |
| Equity | 10/15 | -€35,900 | -€36,317 | -€417 | -1.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,900 | -€116,317 | -€417 | -0.4% |
| Amounts payable | 17/49 | €36,539 | €37,239 | +€700 | +1.9% |
| Amounts payable within one year | 42/48 | €36,539 | €37,239 | +€700 | +1.9% |
| Other amounts payable | 47/48 | €36,539 | €37,239 | +€700 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €332 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€720 | €546 | +€1,266 | |
| Operating profit (loss) | 9901 | -€1,621 | -€372 | +€1,249 | +77.1% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,666 | -€417 | +€1,249 | +75.0% |
| Profit (loss) for the period | 9904 | -€1,666 | -€417 | +€1,249 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,666 | -€417 | +€1,249 | +75.0% |
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 11 October 2026 via checked.be.