CORPUS FIT: 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 FIT
Largest movements
- Tangible fixed assets -€42,922
down €42,922 (-11.8%), from €363,885 to €320,963
of which Land and buildings: -€23,420
- Profit (loss) carried forward -€64,700
down €64,700 (-32.9%), from -€196,775 to -€261,475
- Other debts +€52,555
up €52,555 (+28.9%), from €181,816 to €234,371
- Debts after one year -€31,695
down €31,695 (-9.2%), from €345,566 to €313,871
- Gross operating margin +€5,431
up €5,431 (+26.6%), from -€20,447 to -€15,016
- Depreciation -€2,430
down €2,430 (-5.4%), from €45,352 to €42,922
- Financial charges +€526
up €526 (+11.9%), from €4,408 to €4,934
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 | €364,866 | €321,687 | -€43,178 | -11.8% |
| Fixed assets | 21/28 | €363,885 | €320,963 | -€42,922 | -11.8% |
| Tangible fixed assets | 22/27 | €363,885 | €320,963 | -€42,922 | -11.8% |
| Land and buildings | 22 | €315,738 | €292,318 | -€23,420 | -7.4% |
| Plant, machinery and equipment | 23 | €48,147 | €28,644 | -€19,502 | -40.5% |
| Current assets | 29/58 | €981 | €725 | -€257 | -26.1% |
| Cash at bank and in hand | 54/58 | €981 | €725 | -€257 | -26.1% |
| Total equity and liabilities | 10/49 | €364,866 | €321,687 | -€43,178 | -11.8% |
| Equity | 10/15 | -€194,775 | -€259,475 | -€64,700 | -33.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,775 | -€261,475 | -€64,700 | -32.9% |
| Amounts payable | 17/49 | €559,640 | €581,162 | +€21,522 | +3.8% |
| Amounts payable after more than one year | 17 | €345,566 | €313,871 | -€31,695 | -9.2% |
| Financial debts | 170/4 | €345,566 | €313,871 | -€31,695 | -9.2% |
| Amounts payable within one year | 42/48 | €214,075 | €267,291 | +€53,216 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €31,609 | €31,991 | +€381 | +1.2% |
| Trade debts | 44 | €650 | €865 | +€215 | +33.1% |
| Suppliers | 440/4 | €650 | €865 | +€215 | +33.1% |
| Taxes, remuneration and social security | 45 | - | €65 | +€65 | |
| Taxes | 450/3 | - | €65 | +€65 | |
| Other amounts payable | 47/48 | €181,816 | €234,371 | +€52,555 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,352 | €42,922 | -€2,430 | -5.4% |
| Other operating charges | 640/8 | €1,773 | €1,827 | +€54 | +3.1% |
| Gross operating margin | 9900 | -€20,447 | -€15,016 | +€5,431 | +26.6% |
| Operating profit (loss) | 9901 | -€67,572 | -€59,766 | +€7,806 | +11.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €4,408 | €4,934 | +€526 | +11.9% |
| Recurring financial charges | 65 | €4,408 | €4,934 | +€526 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€71,980 | -€64,700 | +€7,280 | +10.1% |
| Profit (loss) for the period | 9904 | -€71,980 | -€64,700 | +€7,280 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,980 | -€64,700 | +€7,280 | +10.1% |
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.