CORPUSS: 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.
CORPUSS
Largest movements
- Tangible fixed assets +€147,096
up €147,096 (+33.9%), from €434,228 to €581,324
of which Leasing and similar rights: +€196,500
- Receivables within one year +€144,315
up €144,315 (+5.3%), from €2.7m to €2.8m
of which Trade receivables: +€176,465
- Cash +€114,090
up €114,090 (+22.6%), from €505,126 to €619,216
mainly Depreciation (+€252,306) and Net result for the year (+€196,197)
- Reserves +€196,197
up €196,197 (+20.0%), from €983,442 to €1.2m
of which Distributable reserves: +€196,197
- Debts after one year +€133,594
up €133,594 (+36.2%), from €369,476 to €503,070
- Trade debts -€79,787
down €79,787 (-15.4%), from €518,651 to €438,863
- Other debts +€61,059
up €61,059 (+4.8%), from €1.3m to €1.3m
- Tax, wage and social debts +€56,983
up €56,983 (+60.2%), from €94,641 to €151,624
of which Remuneration and social security: +€33,894
- Gross operating margin +€415,025
up €415,025 (+40.2%), from €1.0m to €1.4m
- Staff costs +€322,890
up €322,890 (+54.6%), from €591,616 to €914,506
- Depreciation +€41,600
up €41,600 (+19.7%), from €210,706 to €252,306
- Financial income -€38,696
down €38,696 (-25.2%), from €153,656 to €114,960
- Financial charges -€15,520
down €15,520 (-13.2%), from €117,599 to €102,079
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 | €3,944,323 | €4,345,686 | +€401,364 | +10.2% |
| Fixed assets | 21/28 | €434,228 | €581,324 | +€147,096 | +33.9% |
| Tangible fixed assets | 22/27 | €434,228 | €581,324 | +€147,096 | +33.9% |
| Plant, machinery and equipment | 23 | €207,028 | €166,335 | -€40,693 | -19.7% |
| Furniture and vehicles | 24 | €43,874 | €35,163 | -€8,711 | -19.9% |
| Leasing and similar rights | 25 | €183,327 | €379,826 | +€196,500 | +107% |
| Current assets | 29/58 | €3,510,094 | €3,764,362 | +€254,268 | +7.2% |
| Stocks and contracts in progress | 3 | €239,156 | €196,194 | -€42,961 | -18.0% |
| Stocks | 30/36 | €189,274 | €140,622 | -€48,652 | -25.7% |
| Contracts in progress | 37 | €49,882 | €55,573 | +€5,691 | +11.4% |
| Amounts receivable within one year | 40/41 | €2,704,049 | €2,848,365 | +€144,315 | +5.3% |
| Trade receivables | 40 | €633,365 | €809,830 | +€176,465 | +27.9% |
| Other amounts receivable | 41 | €2,070,684 | €2,038,535 | -€32,149 | -1.6% |
| Cash at bank and in hand | 54/58 | €505,126 | €619,216 | +€114,090 | +22.6% |
| Deferred charges and accrued income | 490/1 | €61,764 | €100,587 | +€38,823 | +62.9% |
| Total equity and liabilities | 10/49 | €3,944,323 | €4,345,686 | +€401,364 | +10.2% |
| Equity | 10/15 | €1,530,789 | €1,726,987 | +€196,197 | +12.8% |
| Contributions | 10/11 | €443,400 | €443,400 | = | 0.0% |
| Reserves | 13 | €983,442 | €1,179,640 | +€196,197 | +20.0% |
| Tax-exempt reserves | 132 | €36,550 | €36,550 | = | 0.0% |
| Distributable reserves | 133 | €946,892 | €1,143,090 | +€196,197 | +20.7% |
| Profit (loss) carried forward | 14 | €103,947 | €103,947 | = | 0.0% |
| Amounts payable | 17/49 | €2,413,533 | €2,618,700 | +€205,166 | +8.5% |
| Amounts payable after more than one year | 17 | €369,476 | €503,070 | +€133,594 | +36.2% |
| Financial debts | 170/4 | €369,476 | €503,070 | +€133,594 | +36.2% |
| Amounts payable within one year | 42/48 | €1,973,983 | €2,057,235 | +€83,252 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €81,916 | €126,913 | +€44,998 | +54.9% |
| Trade debts | 44 | €518,651 | €438,863 | -€79,787 | -15.4% |
| Suppliers | 440/4 | €518,651 | €438,863 | -€79,787 | -15.4% |
| Taxes, remuneration and social security | 45 | €94,641 | €151,624 | +€56,983 | +60.2% |
| Taxes | 450/3 | €52,306 | €75,394 | +€23,089 | +44.1% |
| Remuneration and social security | 454/9 | €42,336 | €76,229 | +€33,894 | +80.1% |
| Other amounts payable | 47/48 | €1,278,775 | €1,339,834 | +€61,059 | +4.8% |
| Accrued charges and deferred income | 492/3 | €70,075 | €58,394 | -€11,680 | -16.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €591,616 | €914,506 | +€322,890 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,706 | €252,306 | +€41,600 | +19.7% |
| Other operating charges | 640/8 | €10,941 | €9,590 | -€1,350 | -12.3% |
| Gross operating margin | 9900 | €1,032,272 | €1,447,298 | +€415,025 | +40.2% |
| Operating profit (loss) | 9901 | €219,009 | €270,895 | +€51,885 | +23.7% |
| Financial income | 75/76B | €153,656 | €114,960 | -€38,696 | -25.2% |
| Recurring financial income | 75 | €153,656 | €114,960 | -€38,696 | -25.2% |
| Financial charges | 65/66B | €117,599 | €102,079 | -€15,520 | -13.2% |
| Recurring financial charges | 65 | €117,599 | €102,079 | -€15,520 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €255,066 | €283,775 | +€28,709 | +11.3% |
| Income taxes | 67/77 | €80,073 | €87,578 | +€7,505 | +9.4% |
| Profit (loss) for the period | 9904 | €174,994 | €196,197 | +€21,204 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €174,994 | €196,197 | +€21,204 | +12.1% |
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 13 October 2026 via checked.be.