CORUSCENT: 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.
CORUSCENT
Largest movements
- Cash +€20,663
up €20,663 (+105%), from €19,738 to €40,401
mainly Net result for the year (+€19,273) and Depreciation (+€12,787)
- Tangible fixed assets -€11,350
down €11,350 (-6.2%), from €183,642 to €172,292
of which Land and buildings: -€10,820
- Receivables within one year +€5,939
up €5,939 (+58.8%), from €10,106 to €16,045
of which Trade receivables: +€4,668
- Reserves +€19,273
up €19,273 (+106%), from €18,211 to €37,484
of which Distributable reserves: +€19,273
- Accrued charges and deferred income -€12,210
down €12,210 (-100%), from €12,210 to €0
- Other debts +€6,625
up €6,625 (+11.4%), from €58,278 to €64,903
- Tax, wage and social debts +€5,633
up €5,633 (+125%), from €4,519 to €10,153
of which Taxes: +€4,433
- Trade debts -€2,835
down €2,835 (-46.3%), from €6,121 to €3,286
- Gross operating margin +€23,607
up €23,607 (+104%), from €22,622 to €46,229
- Taxes +€10,659
up €10,659 (+7,819%), from €136 to €10,795
- Other operating charges +€2,487
up €2,487 (+379%), from €657 to €3,144
- Depreciation +€1,362
up €1,362 (+11.9%), from €11,425 to €12,787
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 | €218,575 | €235,062 | +€16,487 | +7.5% |
| Fixed assets | 21/28 | €188,554 | €178,442 | -€10,112 | -5.4% |
| Intangible fixed assets | 21 | €4,912 | €6,150 | +€1,238 | +25.2% |
| Tangible fixed assets | 22/27 | €183,642 | €172,292 | -€11,350 | -6.2% |
| Land and buildings | 22 | €182,868 | €172,048 | -€10,820 | -5.9% |
| Plant, machinery and equipment | 23 | €774 | €243 | -€531 | -68.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €30,020 | €56,619 | +€26,599 | +88.6% |
| Amounts receivable within one year | 40/41 | €10,106 | €16,045 | +€5,939 | +58.8% |
| Trade receivables | 40 | €10,106 | €14,774 | +€4,668 | +46.2% |
| Other amounts receivable | 41 | - | €1,271 | +€1,271 | |
| Cash at bank and in hand | 54/58 | €19,738 | €40,401 | +€20,663 | +105% |
| Deferred charges and accrued income | 490/1 | €177 | €174 | -€3 | -1.6% |
| Total equity and liabilities | 10/49 | €218,575 | €235,062 | +€16,487 | +7.5% |
| Equity | 10/15 | €37,446 | €56,719 | +€19,273 | +51.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,211 | €37,484 | +€19,273 | +106% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,211 | €37,484 | +€19,273 | +106% |
| Profit (loss) carried forward | 14 | €635 | €635 | = | 0.0% |
| Amounts payable | 17/49 | €181,129 | €178,342 | -€2,786 | -1.5% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €68,919 | €78,342 | +€9,424 | +13.7% |
| Trade debts | 44 | €6,121 | €3,286 | -€2,835 | -46.3% |
| Suppliers | 440/4 | €6,121 | €3,286 | -€2,835 | -46.3% |
| Taxes, remuneration and social security | 45 | €4,519 | €10,153 | +€5,633 | +125% |
| Taxes | 450/3 | €4,519 | €8,953 | +€4,433 | +98.1% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €58,278 | €64,903 | +€6,625 | +11.4% |
| Accrued charges and deferred income | 492/3 | €12,210 | €0 | -€12,210 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,425 | €12,787 | +€1,362 | +11.9% |
| Other operating charges | 640/8 | €657 | €3,144 | +€2,487 | +379% |
| Gross operating margin | 9900 | €22,622 | €46,229 | +€23,607 | +104% |
| Operating profit (loss) | 9901 | €10,540 | €30,298 | +€19,759 | +187% |
| Financial income | 75/76B | €158 | €0 | -€158 | -100% |
| Recurring financial income | 75 | €158 | €0 | -€158 | -100% |
| Financial charges | 65/66B | €456 | €230 | -€226 | -49.6% |
| Recurring financial charges | 65 | €456 | €230 | -€226 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €10,242 | €30,069 | +€19,826 | +194% |
| Income taxes | 67/77 | €136 | €10,795 | +€10,659 | +7,819% |
| Profit (loss) for the period | 9904 | €10,106 | €19,273 | +€9,167 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,106 | €19,273 | +€9,167 | +90.7% |
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 16 October 2026 via checked.be.