CORPUS SANA: 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 SANA
Largest movements
- Tangible fixed assets -€30,701
down €30,701 (-13.3%), from €231,176 to €200,475
of which Land and buildings: -€23,918
- Receivables within one year +€30,088
up €30,088 (+165%), from €18,195 to €48,283
of which Trade receivables: +€28,269
- Cash +€21,015
up €21,015 (+192%), from €10,925 to €31,940
mainly Trade debts (+€28,620) and Depreciation (+€15,808)
- Trade debts +€28,620
up €28,620 (+522%), from €5,482 to €34,101
- Debts after one year -€17,461
down €17,461 (-11.3%), from €153,928 to €136,468
- Reserves +€9,718
up €9,718 (+22.2%), from €43,849 to €53,567
- Other debts -€3,478
down €3,478 (-17.7%), from €19,651 to €16,173
- Depreciation -€4,255
down €4,255 (-21.2%), from €20,062 to €15,808
- Gross operating margin +€3,571
up €3,571 (+8.7%), from €40,953 to €44,525
- Taxes +€2,339
up €2,339 (+43.3%), from €5,398 to €7,737
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 | €260,696 | €281,341 | +€20,645 | +7.9% |
| Fixed assets | 21/28 | €231,176 | €200,475 | -€30,701 | -13.3% |
| Tangible fixed assets | 22/27 | €231,176 | €200,475 | -€30,701 | -13.3% |
| Land and buildings | 22 | €219,488 | €195,570 | -€23,918 | -10.9% |
| Furniture and vehicles | 24 | €11,688 | €4,905 | -€6,783 | -58.0% |
| Current assets | 29/58 | €29,520 | €80,866 | +€51,346 | +174% |
| Amounts receivable within one year | 40/41 | €18,195 | €48,283 | +€30,088 | +165% |
| Trade receivables | 40 | €17,949 | €46,218 | +€28,269 | +157% |
| Other amounts receivable | 41 | €246 | €2,065 | +€1,819 | +739% |
| Cash at bank and in hand | 54/58 | €10,925 | €31,940 | +€21,015 | +192% |
| Deferred charges and accrued income | 490/1 | €400 | €643 | +€243 | +60.7% |
| Total equity and liabilities | 10/49 | €260,696 | €281,341 | +€20,645 | +7.9% |
| Equity | 10/15 | €50,099 | €61,677 | +€11,578 | +23.1% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €43,849 | €53,567 | +€9,718 | +22.2% |
| Distributable reserves | 133 | €43,849 | €53,567 | +€9,718 | +22.2% |
| Profit (loss) carried forward | 14 | - | €1,860 | +€1,860 | |
| Amounts payable | 17/49 | €210,597 | €219,664 | +€9,067 | +4.3% |
| Amounts payable after more than one year | 17 | €153,928 | €136,468 | -€17,461 | -11.3% |
| Financial debts | 170/4 | €153,928 | €136,468 | -€17,461 | -11.3% |
| Amounts payable within one year | 42/48 | €56,669 | €83,197 | +€26,528 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €17,278 | €17,753 | +€474 | +2.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,482 | €34,101 | +€28,620 | +522% |
| Suppliers | 440/4 | €5,482 | €34,101 | +€28,620 | +522% |
| Taxes, remuneration and social security | 45 | €14,258 | €15,169 | +€912 | +6.4% |
| Taxes | 450/3 | €12,658 | €15,169 | +€2,512 | +19.8% |
| Remuneration and social security | 454/9 | €1,600 | €0 | -€1,600 | -100% |
| Other amounts payable | 47/48 | €19,651 | €16,173 | -€3,478 | -17.7% |
| Non-recurring operating income | 76A | - | €6,060 | +€6,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,062 | €15,808 | -€4,255 | -21.2% |
| Other operating charges | 640/8 | €2,865 | €3,291 | +€426 | +14.9% |
| Gross operating margin | 9900 | €40,953 | €44,525 | +€3,571 | +8.7% |
| Operating profit (loss) | 9901 | €18,026 | €25,426 | +€7,400 | +41.1% |
| Financial income | 75/76B | €0 | €9 | +€9 | +87,000% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +87,000% |
| Financial charges | 65/66B | €5,782 | €6,120 | +€338 | +5.9% |
| Recurring financial charges | 65 | €5,782 | €6,120 | +€338 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €12,245 | €19,315 | +€7,070 | +57.7% |
| Income taxes | 67/77 | €5,398 | €7,737 | +€2,339 | +43.3% |
| Profit (loss) for the period | 9904 | €6,847 | €11,578 | +€4,731 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,847 | €11,578 | +€4,731 | +69.1% |
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 1 November 2026 via checked.be.