CORYDON: 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.
CORYDON
Largest movements
- Cash +€41,123
up €41,123 (+268.6%), from €15,312 to €56,435
mainly Net result for the year (+€38,547) and Depreciation (+€22,548)
- Receivables within one year -€16,092
down €16,092 (-47.0%), from €34,253 to €18,161
- Tangible fixed assets -€15,436
down €15,436 (-2.8%), from €555,183 to €539,746
of which Land and buildings: -€12,206
- Debts after one year -€37,134
down €37,134 (-14.8%), from €250,406 to €213,272
- Reserves +€20,000
up €20,000 (+62.8%), from €31,859 to €51,859
- Profit (loss) carried forward +€18,547
up €18,547 (+8.1%), from €229,939 to €248,486
- Current portion of long-term debt +€16,984
up €16,984 (+100.7%), from €16,865 to €33,848
- Trade debts -€14,083
down €14,083 (-95.8%), from €14,695 to €612
- Depreciation -€2,835
down €2,835 (-11.2%), from €25,384 to €22,548
- Financial charges -€2,008
down €2,008 (-27.4%), from €7,330 to €5,322
- Taxes +€1,760
up €1,760 (+14.6%), from €12,054 to €13,814
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €607,920 | €617,298 | +€9,379 | +1.5% |
| Fixed assets | 21/28 | €555,183 | €539,746 | -€15,436 | -2.8% |
| Tangible fixed assets | 22/27 | €555,183 | €539,746 | -€15,436 | -2.8% |
| Land and buildings | 22 | €537,270 | €525,064 | -€12,206 | -2.3% |
| Plant, machinery and equipment | 23 | €1,939 | €1,998 | +€58 | +3.0% |
| Furniture and vehicles | 24 | €14,247 | €11,196 | -€3,051 | -21.4% |
| Other tangible fixed assets | 26 | €1,726 | €1,488 | -€238 | -13.8% |
| Current assets | 29/58 | €52,737 | €77,552 | +€24,815 | +47.1% |
| Amounts receivable within one year | 40/41 | €34,253 | €18,161 | -€16,092 | -47.0% |
| Trade receivables | 40 | €34,253 | €18,161 | -€16,092 | -47.0% |
| Cash at bank and in hand | 54/58 | €15,312 | €56,435 | +€41,123 | +268.6% |
| Deferred charges and accrued income | 490/1 | €3,172 | €2,956 | -€216 | -6.8% |
| Total equity and liabilities | 10/49 | €607,920 | €617,298 | +€9,379 | +1.5% |
| Equity | 10/15 | €298,616 | €337,163 | +€38,547 | +12.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €18,226 | €18,226 | = | 0.0% |
| Reserves | 13 | €31,859 | €51,859 | +€20,000 | +62.8% |
| Distributable reserves | 133 | €31,859 | €51,859 | +€20,000 | +62.8% |
| Profit (loss) carried forward | 14 | €229,939 | €248,486 | +€18,547 | +8.1% |
| Amounts payable | 17/49 | €309,304 | €280,135 | -€29,168 | -9.4% |
| Amounts payable after more than one year | 17 | €250,406 | €213,272 | -€37,134 | -14.8% |
| Financial debts | 170/4 | €250,406 | €213,272 | -€37,134 | -14.8% |
| Amounts payable within one year | 42/48 | €56,917 | €63,703 | +€6,786 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €16,865 | €33,848 | +€16,984 | +100.7% |
| Trade debts | 44 | €14,695 | €612 | -€14,083 | -95.8% |
| Suppliers | 440/4 | €14,695 | €612 | -€14,083 | -95.8% |
| Taxes, remuneration and social security | 45 | €24,990 | €27,220 | +€2,230 | +8.9% |
| Taxes | 450/3 | €24,990 | €27,220 | +€2,230 | +8.9% |
| Other amounts payable | 47/48 | €367 | €2,023 | +€1,656 | +450.9% |
| Accrued charges and deferred income | 492/3 | €1,980 | €3,160 | +€1,180 | +59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,384 | €22,548 | -€2,835 | -11.2% |
| Other operating charges | 640/8 | €5,769 | €5,169 | -€601 | -10.4% |
| Gross operating margin | 9900 | €85,187 | €85,379 | +€192 | +0.2% |
| Operating profit (loss) | 9901 | €54,034 | €57,663 | +€3,629 | +6.7% |
| Financial income | 75/76B | €0 | €20 | +€20 | +200400.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +200400.0% |
| Financial charges | 65/66B | €7,330 | €5,322 | -€2,008 | -27.4% |
| Recurring financial charges | 65 | €7,330 | €5,322 | -€2,008 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €46,704 | €52,361 | +€5,657 | +12.1% |
| Income taxes | 67/77 | €12,054 | €13,814 | +€1,760 | +14.6% |
| Profit (loss) for the period | 9904 | €34,650 | €38,547 | +€3,897 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,650 | €38,547 | +€3,897 | +11.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.