CORPUS UNIVERSALIS: 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 UNIVERSALIS
Largest movements
- Receivables within one year -€4,535
down €4,535 (-67.1%), from €6,759 to €2,225
of which Trade receivables: -€4,538
- Cash -€90
down €90 (-79.6%), from €113 to €23
mainly Other debts (-€4,608) and Tax, wage and social debts (-€1,166)
- Other debts -€4,608
down €4,608 (-3.6%), from €128,180 to €123,572
- Tax, wage and social debts -€1,166
no longer reported in 2025 (was €1,166)
- Profit (loss) carried forward +€1,148
up €1,148 (+0.8%), from -€142,473 to -€141,324
- Gross operating margin -€5,550
down €5,550 (-75.5%), from €7,350 to €1,800
- Other operating charges -€538
down €538 (-46.9%), from €1,147 to €610
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 | €6,873 | €2,248 | -€4,625 | -67.3% |
| Current assets | 29/58 | €6,873 | €2,248 | -€4,625 | -67.3% |
| Amounts receivable within one year | 40/41 | €6,759 | €2,225 | -€4,535 | -67.1% |
| Trade receivables | 40 | €6,716 | €2,178 | -€4,538 | -67.6% |
| Other amounts receivable | 41 | €44 | €47 | +€3 | +6.6% |
| Cash at bank and in hand | 54/58 | €113 | €23 | -€90 | -79.6% |
| Total equity and liabilities | 10/49 | €6,873 | €2,248 | -€4,625 | -67.3% |
| Equity | 10/15 | -€122,473 | -€121,324 | +€1,148 | +0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,473 | -€141,324 | +€1,148 | +0.8% |
| Amounts payable | 17/49 | €129,345 | €123,572 | -€5,773 | -4.5% |
| Amounts payable within one year | 42/48 | €129,345 | €123,572 | -€5,773 | -4.5% |
| Taxes, remuneration and social security | 45 | €1,166 | - | -€1,166 | |
| Taxes | 450/3 | €1,166 | - | -€1,166 | |
| Other amounts payable | 47/48 | €128,180 | €123,572 | -€4,608 | -3.6% |
| Other operating charges | 640/8 | €1,147 | €610 | -€538 | -46.9% |
| Gross operating margin | 9900 | €7,350 | €1,800 | -€5,550 | -75.5% |
| Operating profit (loss) | 9901 | €6,203 | €1,190 | -€5,012 | -80.8% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €6,163 | €1,148 | -€5,015 | -81.4% |
| Profit (loss) for the period | 9904 | €6,163 | €1,148 | -€5,015 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,163 | €1,148 | -€5,015 | -81.4% |
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.