Isabelle CORMAN SRL: 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.
Isabelle CORMAN SRL
Largest movements
- Cash -€20,975
down €20,975 (-20.4%), from €103,057 to €82,082
mainly Contributions, distributions and other (-€28,771) and Investment in fixed assets (net) (-€4,090)
- Receivables within one year +€3,946
up €3,946 (+61.3%), from €6,440 to €10,386
of which Other amounts receivable: +€4,819
- Tangible fixed assets -€2,161
down €2,161 (-18.6%), from €11,603 to €9,442
of which Plant, machinery and equipment: -€6,201
- Deferred charges and accrued income +€1,888
up €1,888 (+95.3%), from €1,981 to €3,868
- Reserves -€15,276
down €15,276 (-15.1%), from €101,282 to €86,006
- Debts after one year -€4,072
down €4,072 (-47.0%), from €8,671 to €4,599
- Trade debts +€1,887
up €1,887 (+56.3%), from €3,349 to €5,235
- Gross operating margin -€31,156
down €31,156 (-53.4%), from €58,369 to €27,214
- Taxes -€8,821
down €8,821 (-59.1%), from €14,922 to €6,101
- Other operating charges +€775
up €775 (+125%), from €623 to €1,398
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 | €123,081 | €105,778 | -€17,303 | -14.1% |
| Fixed assets | 21/28 | €11,603 | €9,442 | -€2,161 | -18.6% |
| Tangible fixed assets | 22/27 | €11,603 | €9,442 | -€2,161 | -18.6% |
| Plant, machinery and equipment | 23 | €11,603 | €5,402 | -€6,201 | -53.4% |
| Furniture and vehicles | 24 | - | €4,040 | +€4,040 | |
| Current assets | 29/58 | €111,478 | €96,336 | -€15,141 | -13.6% |
| Amounts receivable within one year | 40/41 | €6,440 | €10,386 | +€3,946 | +61.3% |
| Trade receivables | 40 | €3,576 | €2,703 | -€873 | -24.4% |
| Other amounts receivable | 41 | €2,865 | €7,683 | +€4,819 | +168% |
| Cash at bank and in hand | 54/58 | €103,057 | €82,082 | -€20,975 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,981 | €3,868 | +€1,888 | +95.3% |
| Total equity and liabilities | 10/49 | €123,081 | €105,778 | -€17,303 | -14.1% |
| Equity | 10/15 | €104,148 | €88,871 | -€15,276 | -14.7% |
| Contributions | 10/11 | €2,022 | €2,022 | = | 0.0% |
| Reserves | 13 | €101,282 | €86,006 | -€15,276 | -15.1% |
| Distributable reserves | 133 | €101,282 | €86,006 | -€15,276 | -15.1% |
| Profit (loss) carried forward | 14 | €844 | €844 | = | 0.0% |
| Amounts payable | 17/49 | €18,933 | €16,906 | -€2,027 | -10.7% |
| Amounts payable after more than one year | 17 | €8,671 | €4,599 | -€4,072 | -47.0% |
| Financial debts | 170/4 | €8,671 | €4,599 | -€4,072 | -47.0% |
| Amounts payable within one year | 42/48 | €10,262 | €12,307 | +€2,046 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €3,913 | €4,072 | +€159 | +4.1% |
| Trade debts | 44 | €3,349 | €5,235 | +€1,887 | +56.3% |
| Suppliers | 440/4 | €3,349 | €5,235 | +€1,887 | +56.3% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €6,251 | +€50 | +0.8% |
| Other operating charges | 640/8 | €623 | €1,398 | +€775 | +125% |
| Gross operating margin | 9900 | €58,369 | €27,214 | -€31,156 | -53.4% |
| Operating profit (loss) | 9901 | €51,545 | €19,565 | -€31,981 | -62.0% |
| Financial income | 75/76B | €1,012 | €878 | -€134 | -13.2% |
| Recurring financial income | 75 | €1,012 | €878 | -€134 | -13.2% |
| Financial charges | 65/66B | €942 | €847 | -€95 | -10.1% |
| Recurring financial charges | 65 | €942 | €847 | -€95 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €51,615 | €19,595 | -€32,020 | -62.0% |
| Income taxes | 67/77 | €14,922 | €6,101 | -€8,821 | -59.1% |
| Profit (loss) for the period | 9904 | €36,694 | €13,494 | -€23,199 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,694 | €13,494 | -€23,199 | -63.2% |
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 29 October 2026 via checked.be.