Fiduciaire Amélie Cornil: what changed
What changed
Fiduciaire Amélie Cornil
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€3,476
2024 · €9,323-€5,847
Equity
€28,614
2024 · €25,138+€3,476
Cash
€37,654
2024 · €25,532+€12,122
Balance sheet total
€207,281
2024 · €172,436+€34,845
Largest movements
Assets
- Deferred charges and accrued income +€17,451
new in 2025: €17,451
- Cash +€12,122
up €12,122 (+47.5%), from €25,532 to €37,654
mainly Other debts (+€19,383) and Depreciation (+€17,280)
- Tangible fixed assets +€5,330
up €5,330 (+5.0%), from €107,367 to €112,697
of which Plant, machinery and equipment: +€13,480
Equity and liabilities
- Other debts +€19,383
new in 2025: €19,383
- Debts after one year +€17,049
up €17,049 (+23.0%), from €74,249 to €91,298
- Trade debts -€13,013
down €13,013 (-30.0%), from €43,383 to €30,370
- Current portion of long-term debt +€4,574
up €4,574 (+44.7%), from €10,222 to €14,795
- Profit (loss) carried forward +€3,476
up €3,476, from -€521 to €2,954
Income statement
- Depreciation +€4,244
up €4,244 (+32.6%), from €13,035 to €17,280
- Financial charges +€2,034
up €2,034 (+48.3%), from €4,210 to €6,245
- Other operating charges +€1,289
up €1,289 (+60.8%), from €2,120 to €3,409
- Gross operating margin +€898
up €898 (+3.0%), from €29,829 to €30,727
- Taxes -€715
down €715 (-35.9%), from €1,992 to €1,276
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,323
Gross operating margin
+€898
Depreciation
-€4,244
Other operating charges
-€1,289
Financial income
+€107
Financial charges
-€2,034
Taxes
+€715
Result 2025
€3,476
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,108
Investment
-€22,609
Financing
+€21,623
Cash 2024
€25,532
From operations (derived)
+€13,108
Net result for the year
+€3,476
Depreciation
+€17,280
Receivables within one year
+€57
Deferred charges and accrued income
-€17,451
Trade debts
-€13,013
Tax, wage and social debts
+€3,377
Other debts
+€19,383
Investment (derived)
-€22,609
Investment in fixed assets (net)
-€22,609
Financing
+€21,623
Debts after one year
+€17,049
Current portion of long-term debt
+€4,574
Cash 2025
€37,654
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,436 | €207,281 | +€34,845 | +20.2% |
| Fixed assets | 21/28 | €107,367 | €112,697 | +€5,330 | +5.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €107,367 | €112,697 | +€5,330 | +5.0% |
| Land and buildings | 22 | €93,553 | €86,424 | -€7,129 | -7.6% |
| Plant, machinery and equipment | 23 | €11,549 | €25,029 | +€13,480 | +117% |
| Furniture and vehicles | 24 | €2,265 | €1,243 | -€1,022 | -45.1% |
| Current assets | 29/58 | €65,069 | €94,584 | +€29,515 | +45.4% |
| Amounts receivable within one year | 40/41 | €39,536 | €39,479 | -€57 | -0.1% |
| Trade receivables | 40 | €37,128 | €39,479 | +€2,351 | +6.3% |
| Other amounts receivable | 41 | €2,408 | - | -€2,408 | |
| Cash at bank and in hand | 54/58 | €25,532 | €37,654 | +€12,122 | +47.5% |
| Deferred charges and accrued income | 490/1 | - | €17,451 | +€17,451 | |
| Total equity and liabilities | 10/49 | €172,436 | €207,281 | +€34,845 | +20.2% |
| Equity | 10/15 | €25,138 | €28,614 | +€3,476 | +13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,660 | €5,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,660 | €3,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€521 | €2,954 | +€3,476 | |
| Amounts payable | 17/49 | €147,297 | €178,667 | +€31,369 | +21.3% |
| Amounts payable after more than one year | 17 | €74,249 | €91,298 | +€17,049 | +23.0% |
| Financial debts | 170/4 | €74,249 | €91,298 | +€17,049 | +23.0% |
| Amounts payable within one year | 42/48 | €73,048 | €87,368 | +€14,320 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €10,222 | €14,795 | +€4,574 | +44.7% |
| Trade debts | 44 | €43,383 | €30,370 | -€13,013 | -30.0% |
| Suppliers | 440/4 | €43,383 | €30,370 | -€13,013 | -30.0% |
| Taxes, remuneration and social security | 45 | €19,444 | €22,820 | +€3,377 | +17.4% |
| Taxes | 450/3 | €19,444 | €22,820 | +€3,377 | +17.4% |
| Other amounts payable | 47/48 | - | €19,383 | +€19,383 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,035 | €17,280 | +€4,244 | +32.6% |
| Other operating charges | 640/8 | €2,120 | €3,409 | +€1,289 | +60.8% |
| Gross operating margin | 9900 | €29,829 | €30,727 | +€898 | +3.0% |
| Operating profit (loss) | 9901 | €14,674 | €10,038 | -€4,636 | -31.6% |
| Financial income | 75/76B | €851 | €959 | +€107 | +12.6% |
| Recurring financial income | 75 | €851 | €959 | +€107 | +12.6% |
| Financial charges | 65/66B | €4,210 | €6,245 | +€2,034 | +48.3% |
| Recurring financial charges | 65 | €4,210 | €6,245 | +€2,034 | +48.3% |
| Profit (loss) for the period before taxes | 9903 | €11,315 | €4,752 | -€6,563 | -58.0% |
| Income taxes | 67/77 | €1,992 | €1,276 | -€715 | -35.9% |
| Profit (loss) for the period | 9904 | €9,323 | €3,476 | -€5,847 | -62.7% |
| Transfer to tax-exempt reserves | 689 | €1,335 | - | -€1,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,988 | €3,476 | -€4,512 | -56.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.