CORTIMPONT: 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.
CORTIMPONT
Largest movements
- Cash -€255,366
down €255,366 (-69.1%), from €369,592 to €114,226
mainly Current investments (-€250,000) and Investment in fixed assets (net) (-€19,166)
- Current investments +€250,000
new in 2025: €250,000
- Tangible fixed assets +€13,275
up €13,275 (+2.7%), from €494,575 to €507,850
of which Land and buildings: +€13,478
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€3,737
up €3,737 (+114.3%), from €3,268 to €7,005
- Gross operating margin -€2,685
down €2,685 (-26.7%), from €10,070 to €7,385
- Other operating charges +€1,815
up €1,815 (+54.1%), from €3,355 to €5,171
- Depreciation +€760
up €760 (+14.8%), from €5,132 to €5,892
- Taxes -€560
down €560 (-35.9%), from €1,558 to €998
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 | €1,073,474 | €1,081,249 | +€7,775 | +0.7% |
| Fixed assets | 21/28 | €494,575 | €507,850 | +€13,275 | +2.7% |
| Tangible fixed assets | 22/27 | €494,575 | €507,850 | +€13,275 | +2.7% |
| Land and buildings | 22 | €493,784 | €507,262 | +€13,478 | +2.7% |
| Plant, machinery and equipment | 23 | €791 | €588 | -€203 | -25.7% |
| Current assets | 29/58 | €578,898 | €573,399 | -€5,499 | -0.9% |
| Amounts receivable after more than one year | 29 | €148,838 | €145,258 | -€3,579 | -2.4% |
| Other amounts receivable | 291 | €148,838 | €145,258 | -€3,579 | -2.4% |
| Amounts receivable within one year | 40/41 | €57,317 | €57,893 | +€576 | +1.0% |
| Trade receivables | 40 | - | €1,110 | +€1,110 | |
| Other amounts receivable | 41 | €57,317 | €56,782 | -€535 | -0.9% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €369,592 | €114,226 | -€255,366 | -69.1% |
| Deferred charges and accrued income | 490/1 | €3,151 | €6,021 | +€2,870 | +91.1% |
| Total equity and liabilities | 10/49 | €1,073,474 | €1,081,249 | +€7,775 | +0.7% |
| Equity | 10/15 | €1,068,333 | €1,070,487 | +€2,154 | +0.2% |
| Contributions | 10/11 | €611,613 | €611,613 | = | 0.0% |
| Reserves | 13 | €456,688 | €458,788 | +€2,100 | +0.5% |
| Distributable reserves | 133 | €456,688 | €458,788 | +€2,100 | +0.5% |
| Profit (loss) carried forward | 14 | €32 | €86 | +€54 | +168.8% |
| Amounts payable | 17/49 | €5,141 | €10,762 | +€5,622 | +109.4% |
| Amounts payable within one year | 42/48 | €5,141 | €10,762 | +€5,622 | +109.4% |
| Trade debts | 44 | €750 | €6,047 | +€5,297 | +706.3% |
| Suppliers | 440/4 | €750 | €6,047 | +€5,297 | +706.3% |
| Taxes, remuneration and social security | 45 | €1,058 | €1,383 | +€325 | +30.7% |
| Taxes | 450/3 | €1,058 | €1,383 | +€325 | +30.7% |
| Other amounts payable | 47/48 | €3,333 | €3,333 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,132 | €5,892 | +€760 | +14.8% |
| Other operating charges | 640/8 | €3,355 | €5,171 | +€1,815 | +54.1% |
| Gross operating margin | 9900 | €10,070 | €7,385 | -€2,685 | -26.7% |
| Operating profit (loss) | 9901 | €1,583 | -€3,677 | -€5,260 | |
| Financial income | 75/76B | €3,268 | €7,005 | +€3,737 | +114.3% |
| Recurring financial income | 75 | €3,268 | €7,005 | +€3,737 | +114.3% |
| Financial charges | 65/66B | €161 | €176 | +€15 | +9.3% |
| Recurring financial charges | 65 | €161 | €176 | +€15 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €4,690 | €3,152 | -€1,538 | -32.8% |
| Income taxes | 67/77 | €1,558 | €998 | -€560 | -35.9% |
| Profit (loss) for the period | 9904 | €3,132 | €2,154 | -€978 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,132 | €2,154 | -€978 | -31.2% |
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 12 October 2026 via checked.be.