CORREGIDOR CONSULTING: 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.
CORREGIDOR CONSULTING
Largest movements
- Receivables within one year +€6,280
up €6,280 (+135%), from €4,645 to €10,925
- Cash -€5,571
down €5,571 (-99.8%), from €5,583 to €12
mainly Receivables within one year (-€6,280) and Net result for the year (-€5,800)
- Tangible fixed assets -€1,160
down €1,160 (-27.4%), from €4,239 to €3,078
- Short-term financial debts +€6,121
new in 2025: €6,121
- Profit (loss) carried forward -€5,800
down €5,800 (-451%), from -€1,286 to -€7,085
- Trade debts -€2,123
down €2,123 (-79.4%), from €2,672 to €550
- Tax, wage and social debts +€1,510
up €1,510 (+33.3%), from €4,526 to €6,036
- Gross operating margin -€40,610
down €40,610, from €37,320 to -€3,291
- Financial charges -€594
down €594 (-36.4%), from €1,631 to €1,037
- Depreciation -€543
down €543 (-31.9%), from €1,703 to €1,160
- Taxes -€523
down €523, from €435 to -€88
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 | €22,546 | €22,120 | -€425 | -1.9% |
| Fixed assets | 21/28 | €11,739 | €10,578 | -€1,160 | -9.9% |
| Tangible fixed assets | 22/27 | €4,239 | €3,078 | -€1,160 | -27.4% |
| Furniture and vehicles | 24 | €4,239 | €3,078 | -€1,160 | -27.4% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €10,807 | €11,542 | +€735 | +6.8% |
| Amounts receivable within one year | 40/41 | €4,645 | €10,925 | +€6,280 | +135% |
| Trade receivables | 40 | €4,645 | €10,925 | +€6,280 | +135% |
| Cash at bank and in hand | 54/58 | €5,583 | €12 | -€5,571 | -99.8% |
| Deferred charges and accrued income | 490/1 | €579 | €605 | +€26 | +4.5% |
| Total equity and liabilities | 10/49 | €22,546 | €22,120 | -€425 | -1.9% |
| Equity | 10/15 | €8,604 | €2,805 | -€5,800 | -67.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,690 | €3,690 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,830 | €1,830 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,286 | -€7,085 | -€5,800 | -451% |
| Amounts payable | 17/49 | €13,941 | €19,316 | +€5,374 | +38.5% |
| Amounts payable within one year | 42/48 | €13,941 | €19,316 | +€5,374 | +38.5% |
| Financial debts | 43 | - | €6,121 | +€6,121 | |
| Credit institutions | 430/8 | - | €6,121 | +€6,121 | |
| Trade debts | 44 | €2,672 | €550 | -€2,123 | -79.4% |
| Suppliers | 440/4 | €2,672 | €550 | -€2,123 | -79.4% |
| Taxes, remuneration and social security | 45 | €4,526 | €6,036 | +€1,510 | +33.3% |
| Taxes | 450/3 | €4,526 | €6,036 | +€1,510 | +33.3% |
| Other amounts payable | 47/48 | €6,743 | €6,610 | -€133 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,703 | €1,160 | -€543 | -31.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €37,320 | -€3,291 | -€40,610 | |
| Operating profit (loss) | 9901 | €35,229 | -€4,851 | -€40,080 | |
| Financial charges | 65/66B | €1,631 | €1,037 | -€594 | -36.4% |
| Recurring financial charges | 65 | €1,631 | €1,037 | -€594 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €33,598 | -€5,888 | -€39,486 | |
| Income taxes | 67/77 | €435 | -€88 | -€523 | |
| Profit (loss) for the period | 9904 | €33,163 | -€5,800 | -€38,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,163 | -€5,800 | -€38,963 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.