CORRSER: what changed
Two fiscal 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.
CORRSER
Largest movements
- Cash -€24,046
down €24,046 (-99.0%), from €24,288 to €242
mainly Current investments (-€10,835) and Receivables within one year (-€7,949)
- Current investments +€10,835
up €10,835 (+27.4%), from €39,536 to €50,370
- Receivables within one year +€7,949
up €7,949 (+25.7%), from €30,967 to €38,916
- Profit (loss) carried forward -€2,797
down €2,797 (-5.8%), from €48,302 to €45,505
- Tax, wage and social debts -€2,299
no longer reported in 2025 (was €2,299)
- Gross operating margin -€19,464
down €19,464, from €9,889 to -€9,574
- Financial charges -€9,747
down €9,747 (-72.7%), from €13,399 to €3,652
of which Non-recurring financial charges: -€9,943
- Financial income +€5,642
up €5,642 (+57.6%), from €9,799 to €15,442
- Taxes -€4,359
no longer reported in 2025 (was €4,359)
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 | €94,916 | €90,291 | -€4,625 | -4.9% |
| Fixed assets | 21/28 | - | €638 | +€638 | |
| Tangible fixed assets | 22/27 | - | €638 | +€638 | |
| Furniture and vehicles | 24 | - | €638 | +€638 | |
| Current assets | 29/58 | €94,916 | €89,653 | -€5,263 | -5.5% |
| Amounts receivable within one year | 40/41 | €30,967 | €38,916 | +€7,949 | +25.7% |
| Other amounts receivable | 41 | €30,967 | €38,916 | +€7,949 | +25.7% |
| Current investments | 50/53 | €39,536 | €50,370 | +€10,835 | +27.4% |
| Cash at bank and in hand | 54/58 | €24,288 | €242 | -€24,046 | -99.0% |
| Deferred charges and accrued income | 490/1 | €125 | €125 | = | 0.0% |
| Total equity and liabilities | 10/49 | €94,916 | €90,291 | -€4,625 | -4.9% |
| Equity | 10/15 | €92,562 | €89,765 | -€2,797 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,660 | €25,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €23,800 | €23,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,302 | €45,505 | -€2,797 | -5.8% |
| Amounts payable | 17/49 | €2,354 | €526 | -€1,828 | -77.7% |
| Amounts payable within one year | 42/48 | €2,354 | €526 | -€1,828 | -77.7% |
| Trade debts | 44 | €55 | €526 | +€471 | +857.7% |
| Suppliers | 440/4 | €55 | €526 | +€471 | +857.7% |
| Taxes, remuneration and social security | 45 | €2,299 | - | -€2,299 | |
| Taxes | 450/3 | €2,299 | - | -€2,299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €62 | +€62 | |
| Non-recurring operating charges | 66A | - | €4,950 | +€4,950 | |
| Gross operating margin | 9900 | €9,889 | -€9,574 | -€19,464 | |
| Operating profit (loss) | 9901 | €9,889 | -€14,586 | -€24,476 | |
| Financial income | 75/76B | €9,799 | €15,442 | +€5,642 | +57.6% |
| Recurring financial income | 75 | €9,799 | €15,442 | +€5,642 | +57.6% |
| Financial charges | 65/66B | €13,399 | €3,652 | -€9,747 | -72.7% |
| Recurring financial charges | 65 | €3,456 | €3,652 | +€197 | +5.7% |
| Non-recurring financial charges | 66B | €9,943 | - | -€9,943 | |
| Profit (loss) for the period before taxes | 9903 | €6,290 | -€2,797 | -€9,087 | |
| Income taxes | 67/77 | €4,359 | - | -€4,359 | |
| Profit (loss) for the period | 9904 | €1,931 | -€2,797 | -€4,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,931 | -€2,797 | -€4,728 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.