Corpus Sanum: 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 Sanum
Largest movements
- Cash +€4,219
up €4,219 (+75.5%), from €5,588 to €9,808
mainly Net result for the year (+€7,574) and Depreciation (+€5,660)
- Tangible fixed assets -€4,020
down €4,020 (-6.8%), from €59,458 to €55,438
of which Land and buildings: -€2,339
- Receivables within one year -€3,409
down €3,409 (-25.9%), from €13,164 to €9,756
of which Other amounts receivable: -€4,022
- Debts after one year -€7,407
down €7,407 (-23.3%), from €31,806 to €24,399
- Reserves +€1,691
up €1,691 (+5.6%), from €30,076 to €31,767
- Other debts +€1,597
up €1,597 (+589%), from €271 to €1,868
- Gross operating margin +€7,024
up €7,024 (+59.0%), from €11,901 to €18,925
- Taxes +€2,022
up €2,022 (+141%), from €1,438 to €3,460
- Depreciation +€816
up €816 (+16.8%), from €4,844 to €5,660
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 | €79,606 | €76,081 | -€3,525 | -4.4% |
| Fixed assets | 21/28 | €59,458 | €55,438 | -€4,020 | -6.8% |
| Tangible fixed assets | 22/27 | €59,458 | €55,438 | -€4,020 | -6.8% |
| Land and buildings | 22 | €55,767 | €53,427 | -€2,339 | -4.2% |
| Plant, machinery and equipment | 23 | €3,691 | €2,010 | -€1,681 | -45.5% |
| Current assets | 29/58 | €20,148 | €20,643 | +€496 | +2.5% |
| Amounts receivable within one year | 40/41 | €13,164 | €9,756 | -€3,409 | -25.9% |
| Trade receivables | 40 | €8,603 | €9,216 | +€613 | +7.1% |
| Other amounts receivable | 41 | €4,562 | €540 | -€4,022 | -88.2% |
| Cash at bank and in hand | 54/58 | €5,588 | €9,808 | +€4,219 | +75.5% |
| Deferred charges and accrued income | 490/1 | €1,395 | €1,080 | -€315 | -22.6% |
| Total equity and liabilities | 10/49 | €79,606 | €76,081 | -€3,525 | -4.4% |
| Equity | 10/15 | €39,576 | €41,267 | +€1,691 | +4.3% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Reserves | 13 | €30,076 | €31,767 | +€1,691 | +5.6% |
| Distributable reserves | 133 | €30,076 | €31,767 | +€1,691 | +5.6% |
| Amounts payable | 17/49 | €40,030 | €34,813 | -€5,216 | -13.0% |
| Amounts payable after more than one year | 17 | €31,806 | €24,399 | -€7,407 | -23.3% |
| Financial debts | 170/4 | €31,806 | €24,399 | -€7,407 | -23.3% |
| Amounts payable within one year | 42/48 | €8,224 | €10,414 | +€2,190 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €7,155 | €7,407 | +€252 | +3.5% |
| Trade debts | 44 | €798 | €1,140 | +€342 | +42.8% |
| Suppliers | 440/4 | €798 | €1,140 | +€342 | +42.8% |
| Other amounts payable | 47/48 | €271 | €1,868 | +€1,597 | +589% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,844 | €5,660 | +€816 | +16.8% |
| Other operating charges | 640/8 | €835 | €710 | -€125 | -15.0% |
| Gross operating margin | 9900 | €11,901 | €18,925 | +€7,024 | +59.0% |
| Operating profit (loss) | 9901 | €6,222 | €12,555 | +€6,333 | +102% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,645 | €1,525 | -€120 | -7.3% |
| Recurring financial charges | 65 | €1,645 | €1,525 | -€120 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €4,577 | €11,034 | +€6,457 | +141% |
| Income taxes | 67/77 | €1,438 | €3,460 | +€2,022 | +141% |
| Profit (loss) for the period | 9904 | €3,139 | €7,574 | +€4,435 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €3,139 | €7,574 | +€4,435 | +141% |
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 26 October 2026 via checked.be.