Corpus Studios: 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 Studios
Largest movements
- Cash +€26,316
up €26,316 (+59.3%), from €44,367 to €70,683
mainly Trade debts (+€52,531) and Depreciation (+€42,422)
- Receivables within one year -€22,246
down €22,246 (-55.3%), from €40,243 to €17,997
of which Trade receivables: -€39,793
- Deferred charges and accrued income -€10,832
down €10,832 (-100.0%), from €10,832 to €0
- Financial fixed assets -€7,800
down €7,800 (-100.0%), from €7,800 to €0
- Tangible fixed assets +€2,861
up €2,861 (+3.5%), from €81,607 to €84,468
of which Other tangible fixed assets: +€31,850
- Debts after one year -€57,659
down €57,659 (-100.0%), from €57,659 to €0
of which Other amounts payable: -€45,566
- Trade debts +€52,531
up €52,531, from €0 to €52,531
- Current portion of long-term debt -€17,332
down €17,332 (-42.4%), from €40,836 to €23,504
- Reserves +€14,405
up €14,405 (+23.6%), from €61,040 to €75,445
- Tax, wage and social debts -€3,646
down €3,646 (-28.2%), from €12,914 to €9,268
of which Taxes: -€5,227
- Staff costs +€8,356
up €8,356 (+50.5%), from €16,560 to €24,916
- Depreciation +€4,601
up €4,601 (+12.2%), from €37,820 to €42,422
- Financial charges +€4,570
up €4,570 (+795.0%), from €575 to €5,145
of which Financial charges: +€4,570
- Other operating charges -€1,256
down €1,256 (-38.8%), from €3,238 to €1,983
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 | €184,848 | €173,147 | -€11,701 | -6.3% |
| Fixed assets | 21/28 | €89,407 | €84,468 | -€4,939 | -5.5% |
| Tangible fixed assets | 22/27 | €81,607 | €84,468 | +€2,861 | +3.5% |
| Plant, machinery and equipment | 23 | €1,273 | €469 | -€804 | -63.2% |
| Furniture and vehicles | 24 | - | €2,482 | +€2,482 | |
| Leasing and similar rights | 25 | €38,333 | €7,667 | -€30,667 | -80.0% |
| Other tangible fixed assets | 26 | €42,000 | €73,850 | +€31,850 | +75.8% |
| Financial fixed assets | 28 | €7,800 | €0 | -€7,800 | -100.0% |
| Current assets | 29/58 | €95,442 | €88,680 | -€6,762 | -7.1% |
| Amounts receivable within one year | 40/41 | €40,243 | €17,997 | -€22,246 | -55.3% |
| Trade receivables | 40 | €40,243 | €450 | -€39,793 | -98.9% |
| Other amounts receivable | 41 | - | €17,547 | +€17,547 | |
| Cash at bank and in hand | 54/58 | €44,367 | €70,683 | +€26,316 | +59.3% |
| Deferred charges and accrued income | 490/1 | €10,832 | €0 | -€10,832 | -100.0% |
| Total equity and liabilities | 10/49 | €184,848 | €173,147 | -€11,701 | -6.3% |
| Equity | 10/15 | €73,440 | €87,845 | +€14,405 | +19.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,040 | €75,445 | +€14,405 | +23.6% |
| Distributable reserves | 133 | €61,040 | €75,445 | +€14,405 | +23.6% |
| Amounts payable | 17/49 | €111,409 | €85,303 | -€26,106 | -23.4% |
| Amounts payable after more than one year | 17 | €57,659 | €0 | -€57,659 | -100.0% |
| Financial debts | 170/4 | €12,093 | €0 | -€12,093 | -100.0% |
| Other amounts payable | 178/9 | €45,566 | €0 | -€45,566 | -100.0% |
| Amounts payable within one year | 42/48 | €53,750 | €85,303 | +€31,553 | +58.7% |
| Current portion of amounts payable after more than one year | 42 | €40,836 | €23,504 | -€17,332 | -42.4% |
| Trade debts | 44 | €0 | €52,531 | +€52,531 | |
| Suppliers | 440/4 | €0 | €52,531 | +€52,531 | |
| Taxes, remuneration and social security | 45 | €12,914 | €9,268 | -€3,646 | -28.2% |
| Taxes | 450/3 | €9,843 | €4,616 | -€5,227 | -53.1% |
| Remuneration and social security | 454/9 | €3,071 | €4,652 | +€1,581 | +51.5% |
| Remuneration, social security and pensions | 62 | €16,560 | €24,916 | +€8,356 | +50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,820 | €42,422 | +€4,601 | +12.2% |
| Other operating charges | 640/8 | €3,238 | €1,983 | -€1,256 | -38.8% |
| Gross operating margin | 9900 | €93,837 | €94,207 | +€370 | +0.4% |
| Operating profit (loss) | 9901 | €36,218 | €24,886 | -€11,332 | -31.3% |
| Financial income | 75/76B | - | €609 | +€609 | |
| Recurring financial income | 75 | - | €609 | +€609 | |
| Financial charges | 65/66B | €575 | €5,145 | +€4,570 | +795.0% |
| Recurring financial charges | 65 | €575 | €5,145 | +€4,570 | +795.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €35,643 | €20,350 | -€15,293 | -42.9% |
| Income taxes | 67/77 | €5,287 | €5,945 | +€658 | +12.5% |
| Profit (loss) for the period | 9904 | €30,356 | €14,405 | -€15,952 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,356 | €14,405 | -€15,952 | -52.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.