HR CorBis: 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.
HR CorBis
Largest movements
- Cash -€44,872
down €44,872 (-32.7%), from €137,027 to €92,154
mainly Contributions, distributions and other (-€119,170) and Investment in fixed assets (net) (-€42,599)
- Tangible fixed assets +€29,784
up €29,784 (+181%), from €16,465 to €46,249
of which Furniture and vehicles: +€33,549
- Receivables within one year +€6,768
up €6,768 (+19.1%), from €35,414 to €42,181
of which Trade receivables: +€9,863
- Deferred charges and accrued income -€3,118
down €3,118 (-60.4%), from €5,162 to €2,045
- Debts after one year -€14,529
down €14,529 (-42.4%), from €34,300 to €19,771
- Trade debts +€3,671
up €3,671 (+93.7%), from €3,917 to €7,589
- Depreciation +€7,814
up €7,814 (+156%), from €5,002 to €12,816
- Gross operating margin +€4,925
up €4,925 (+3.0%), from €161,744 to €166,669
- Taxes -€2,136
down €2,136 (-6.0%), from €35,491 to €33,356
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 | €194,068 | €182,629 | -€11,439 | -5.9% |
| Fixed assets | 21/28 | €16,465 | €46,249 | +€29,784 | +181% |
| Tangible fixed assets | 22/27 | €16,465 | €46,249 | +€29,784 | +181% |
| Plant, machinery and equipment | 23 | €4,198 | €3,105 | -€1,094 | -26.1% |
| Furniture and vehicles | 24 | €3,345 | €36,894 | +€33,549 | +1,003% |
| Other tangible fixed assets | 26 | €8,922 | €6,250 | -€2,672 | -29.9% |
| Current assets | 29/58 | €177,603 | €136,380 | -€41,222 | -23.2% |
| Amounts receivable within one year | 40/41 | €35,414 | €42,181 | +€6,768 | +19.1% |
| Trade receivables | 40 | €30,069 | €39,932 | +€9,863 | +32.8% |
| Other amounts receivable | 41 | €5,345 | €2,250 | -€3,096 | -57.9% |
| Cash at bank and in hand | 54/58 | €137,027 | €92,154 | -€44,872 | -32.7% |
| Deferred charges and accrued income | 490/1 | €5,162 | €2,045 | -€3,118 | -60.4% |
| Total equity and liabilities | 10/49 | €194,068 | €182,629 | -€11,439 | -5.9% |
| Equity | 10/15 | €372 | €372 | = | 0.0% |
| Contributions | 10/11 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €193,696 | €182,257 | -€11,439 | -5.9% |
| Amounts payable after more than one year | 17 | €34,300 | €19,771 | -€14,529 | -42.4% |
| Financial debts | 170/4 | €34,300 | €19,771 | -€14,529 | -42.4% |
| Amounts payable within one year | 42/48 | €159,143 | €162,486 | +€3,343 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €14,277 | €14,529 | +€252 | +1.8% |
| Trade debts | 44 | €3,917 | €7,589 | +€3,671 | +93.7% |
| Suppliers | 440/4 | €3,917 | €7,589 | +€3,671 | +93.7% |
| Taxes, remuneration and social security | 45 | €21,843 | €21,198 | -€645 | -3.0% |
| Taxes | 450/3 | €21,843 | €19,836 | -€2,007 | -9.2% |
| Remuneration and social security | 454/9 | - | €1,362 | +€1,362 | |
| Other amounts payable | 47/48 | €119,105 | €119,170 | +€65 | +0.1% |
| Accrued charges and deferred income | 492/3 | €253 | €0 | -€253 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,002 | €12,816 | +€7,814 | +156% |
| Other operating charges | 640/8 | €1,318 | €506 | -€812 | -61.6% |
| Gross operating margin | 9900 | €161,744 | €166,669 | +€4,925 | +3.0% |
| Operating profit (loss) | 9901 | €155,424 | €153,347 | -€2,076 | -1.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,056 | €822 | -€234 | -22.2% |
| Recurring financial charges | 65 | €1,056 | €822 | -€234 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €154,369 | €152,526 | -€1,843 | -1.2% |
| Income taxes | 67/77 | €35,491 | €33,356 | -€2,136 | -6.0% |
| Profit (loss) for the period | 9904 | €118,878 | €119,170 | +€293 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €118,878 | €119,170 | +€293 | +0.2% |
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 18 October 2026 via checked.be.