CORUM: 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.
CORUM
Largest movements
- Receivables within one year +€9,165
up €9,165 (+25.9%), from €35,382 to €44,547
of which Other amounts receivable: +€11,131
- Tangible fixed assets -€7,843
down €7,843 (-35.1%), from €22,335 to €14,491
- Cash -€7,788
down €7,788 (-11.3%), from €68,904 to €61,116
mainly Net result for the year (-€53,392) and Receivables within one year (-€9,165)
- Profit (loss) carried forward -€53,392
down €53,392, from €27,379 to -€26,014
- Other debts +€47,496
up €47,496 (+16180.5%), from €294 to €47,790
- Provisions +€8,677
up €8,677 (+14.1%), from €61,495 to €70,171
- Tax, wage and social debts -€7,384
down €7,384 (-35.5%), from €20,826 to €13,442
- Trade debts -€1,563
down €1,563 (-63.1%), from €2,478 to €915
- Financial charges +€75,909
up €75,909 (+54646.4%), from €139 to €76,048
- Provisions -€52,818
down €52,818 (-85.9%), from €61,495 to €8,677
- Taxes -€9,621
down €9,621 (-96.5%), from €9,972 to €351
- Gross operating margin -€4,770
down €4,770 (-10.4%), from €46,061 to €41,291
- Depreciation +€4,639
up €4,639 (+107.4%), from €4,319 to €8,957
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 | €129,419 | €123,253 | -€6,166 | -4.8% |
| Fixed assets | 21/28 | €22,885 | €15,041 | -€7,843 | -34.3% |
| Tangible fixed assets | 22/27 | €22,335 | €14,491 | -€7,843 | -35.1% |
| Furniture and vehicles | 24 | €22,335 | €14,491 | -€7,843 | -35.1% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €106,535 | €108,212 | +€1,677 | +1.6% |
| Amounts receivable within one year | 40/41 | €35,382 | €44,547 | +€9,165 | +25.9% |
| Trade receivables | 40 | €19,002 | €17,037 | -€1,966 | -10.3% |
| Other amounts receivable | 41 | €16,380 | €27,510 | +€11,131 | +68.0% |
| Cash at bank and in hand | 54/58 | €68,904 | €61,116 | -€7,788 | -11.3% |
| Deferred charges and accrued income | 490/1 | €2,249 | €2,548 | +€299 | +13.3% |
| Total equity and liabilities | 10/49 | €129,419 | €123,253 | -€6,166 | -4.8% |
| Equity | 10/15 | €44,327 | -€9,065 | -€53,392 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,749 | €10,749 | = | 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 | €8,889 | €8,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,379 | -€26,014 | -€53,392 | |
| Provisions and deferred taxes | 16 | €61,495 | €70,171 | +€8,677 | +14.1% |
| Provisions for liabilities and charges | 160/5 | €61,495 | €70,171 | +€8,677 | +14.1% |
| Other liabilities and charges | 164/5 | €61,495 | €70,171 | +€8,677 | +14.1% |
| Amounts payable | 17/49 | €23,597 | €62,147 | +€38,549 | +163.4% |
| Amounts payable within one year | 42/48 | €23,597 | €62,147 | +€38,549 | +163.4% |
| Trade debts | 44 | €2,478 | €915 | -€1,563 | -63.1% |
| Suppliers | 440/4 | €2,478 | €915 | -€1,563 | -63.1% |
| Taxes, remuneration and social security | 45 | €20,826 | €13,442 | -€7,384 | -35.5% |
| Taxes | 450/3 | €20,826 | €13,442 | -€7,384 | -35.5% |
| Other amounts payable | 47/48 | €294 | €47,790 | +€47,496 | +16180.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,319 | €8,957 | +€4,639 | +107.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €61,495 | €8,677 | -€52,818 | -85.9% |
| Other operating charges | 640/8 | €2,934 | €650 | -€2,284 | -77.8% |
| Gross operating margin | 9900 | €46,061 | €41,291 | -€4,770 | -10.4% |
| Operating profit (loss) | 9901 | -€22,687 | €23,007 | +€45,694 | |
| Financial income | 75/76B | €367 | - | -€367 | |
| Recurring financial income | 75 | €367 | - | -€367 | |
| Financial charges | 65/66B | €139 | €76,048 | +€75,909 | +54646.4% |
| Recurring financial charges | 65 | €139 | €76,048 | +€75,909 | +54646.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,459 | -€53,042 | -€30,583 | -136.2% |
| Income taxes | 67/77 | €9,972 | €351 | -€9,621 | -96.5% |
| Profit (loss) for the period | 9904 | -€32,431 | -€53,392 | -€20,961 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,431 | -€53,392 | -€20,961 | -64.6% |
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 4 October 2026 via checked.be.