"De Corner Pub": 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.
"De Corner Pub"
Largest movements
- Tangible fixed assets -€10,099
no longer reported in 2025 (was €10,099)
- Receivables within one year -€4,852
down €4,852 (-35.1%), from €13,824 to €8,972
of which Trade receivables: -€13,824
- Cash -€1,112
down €1,112 (-92.7%), from €1,200 to €88
mainly Trade debts (-€64,033) and Other debts (-€723)
- Financial fixed assets +€625
up €625 (+166.7%), from €375 to €1,000
- Trade debts -€64,033
down €64,033 (-95.6%), from €67,003 to €2,971
- Profit (loss) carried forward +€39,672
up €39,672 (+81.2%), from -€48,847 to -€9,175
- Tax, wage and social debts +€10,091
up €10,091 (+1884.6%), from €535 to €10,627
- Other debts -€723
down €723 (-13.5%), from €5,367 to €4,644
- Advances received -€605
no longer reported in 2025 (was €605)
- Gross operating margin +€30,580
up €30,580 (+333.0%), from €9,184 to €39,764
- Depreciation -€22,821
no longer reported in 2025 (was €22,821)
- Other operating charges -€809
no longer reported in 2025 (was €809)
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 | €25,664 | €10,067 | -€15,597 | -60.8% |
| Fixed assets | 21/28 | €10,641 | €1,000 | -€9,641 | -90.6% |
| Intangible fixed assets | 21 | €167 | - | -€167 | |
| Tangible fixed assets | 22/27 | €10,099 | - | -€10,099 | |
| Plant, machinery and equipment | 23 | €4,489 | - | -€4,489 | |
| Furniture and vehicles | 24 | €968 | - | -€968 | |
| Other tangible fixed assets | 26 | €4,642 | - | -€4,642 | |
| Financial fixed assets | 28 | €375 | €1,000 | +€625 | +166.7% |
| Current assets | 29/58 | €15,024 | €9,067 | -€5,957 | -39.6% |
| Amounts receivable within one year | 40/41 | €13,824 | €8,972 | -€4,852 | -35.1% |
| Trade receivables | 40 | €13,824 | €0 | -€13,824 | -100.0% |
| Other amounts receivable | 41 | - | €8,972 | +€8,972 | |
| Cash at bank and in hand | 54/58 | €1,200 | €88 | -€1,112 | -92.7% |
| Deferred charges and accrued income | 490/1 | - | €7 | +€7 | |
| Total equity and liabilities | 10/49 | €25,664 | €10,067 | -€15,597 | -60.8% |
| Equity | 10/15 | -€47,847 | -€8,175 | +€39,672 | +82.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,847 | -€9,175 | +€39,672 | +81.2% |
| Amounts payable | 17/49 | €73,511 | €18,242 | -€55,269 | -75.2% |
| Amounts payable within one year | 42/48 | €73,511 | €18,242 | -€55,269 | -75.2% |
| Trade debts | 44 | €67,003 | €2,971 | -€64,033 | -95.6% |
| Suppliers | 440/4 | €67,003 | €2,971 | -€64,033 | -95.6% |
| Advances received on contracts in progress | 46 | €605 | - | -€605 | |
| Taxes, remuneration and social security | 45 | €535 | €10,627 | +€10,091 | +1884.6% |
| Taxes | 450/3 | €535 | €10,627 | +€10,091 | +1884.6% |
| Other amounts payable | 47/48 | €5,367 | €4,644 | -€723 | -13.5% |
| Non-recurring operating income | 76A | - | €39,734 | +€39,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,821 | - | -€22,821 | |
| Other operating charges | 640/8 | €809 | - | -€809 | |
| Gross operating margin | 9900 | €9,184 | €39,764 | +€30,580 | +333.0% |
| Operating profit (loss) | 9901 | -€14,447 | €39,764 | +€54,211 | |
| Financial charges | 65/66B | €44 | €92 | +€48 | +111.4% |
| Recurring financial charges | 65 | €44 | €92 | +€48 | +111.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,490 | €39,672 | +€54,162 | |
| Profit (loss) for the period | 9904 | -€14,490 | €39,672 | +€54,162 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,490 | €39,672 | +€54,162 |
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.