LE CORAIL: 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.
LE CORAIL
Largest movements
- Cash +€35,232
up €35,232 (+128.6%), from €27,405 to €62,637
mainly Net result for the year (+€21,505) and Depreciation (+€12,436)
- Tangible fixed assets -€12,436
down €12,436 (-31.2%), from €39,897 to €27,462
of which Furniture and vehicles: -€11,763
- Stocks and contracts -€1,464
down €1,464 (-38.6%), from €3,798 to €2,333
- Profit (loss) carried forward +€21,505
up €21,505 (+69.4%), from -€30,997 to -€9,493
- Other debts -€3,187
no longer reported in 2025 (was €3,187)
- Trade debts +€2,488
up €2,488 (+164.6%), from €1,511 to €3,999
- Gross operating margin +€29,491
up €29,491 (+472.5%), from €6,241 to €35,733
- Depreciation -€740
down €740 (-5.6%), from €13,175 to €12,436
- Other operating charges -€735
down €735 (-36.4%), from €2,020 to €1,286
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 | €76,812 | €98,526 | +€21,715 | +28.3% |
| Fixed assets | 21/28 | €42,364 | €29,693 | -€12,671 | -29.9% |
| Tangible fixed assets | 22/27 | €39,897 | €27,462 | -€12,436 | -31.2% |
| Plant, machinery and equipment | 23 | €254 | €49 | -€204 | -80.6% |
| Furniture and vehicles | 24 | €37,807 | €26,044 | -€11,763 | -31.1% |
| Other tangible fixed assets | 26 | €1,836 | €1,368 | -€468 | -25.5% |
| Financial fixed assets | 28 | €2,467 | €2,231 | -€236 | -9.5% |
| Current assets | 29/58 | €34,448 | €68,833 | +€34,386 | +99.8% |
| Stocks and contracts in progress | 3 | €3,798 | €2,333 | -€1,464 | -38.6% |
| Stocks | 30/36 | €3,798 | €2,333 | -€1,464 | -38.6% |
| Amounts receivable within one year | 40/41 | - | €64 | +€64 | |
| Other amounts receivable | 41 | - | €64 | +€64 | |
| Cash at bank and in hand | 54/58 | €27,405 | €62,637 | +€35,232 | +128.6% |
| Deferred charges and accrued income | 490/1 | €3,245 | €3,799 | +€554 | +17.1% |
| Total equity and liabilities | 10/49 | €76,812 | €98,526 | +€21,715 | +28.3% |
| Equity | 10/15 | €71,315 | €92,820 | +€21,505 | +30.2% |
| Contributions | 10/11 | €21,691 | €21,691 | = | 0.0% |
| Reserves | 13 | €80,622 | €80,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,169 | €2,169 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,169 | €2,169 | = | 0.0% |
| Distributable reserves | 133 | €78,453 | €78,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,997 | -€9,493 | +€21,505 | +69.4% |
| Amounts payable | 17/49 | €5,497 | €5,707 | +€210 | +3.8% |
| Amounts payable within one year | 42/48 | €5,497 | €5,707 | +€210 | +3.8% |
| Trade debts | 44 | €1,511 | €3,999 | +€2,488 | +164.6% |
| Suppliers | 440/4 | €1,511 | €3,999 | +€2,488 | +164.6% |
| Taxes, remuneration and social security | 45 | €798 | €1,708 | +€910 | +114.0% |
| Taxes | 450/3 | €798 | €1,708 | +€910 | +114.0% |
| Other amounts payable | 47/48 | €3,187 | - | -€3,187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,175 | €12,436 | -€740 | -5.6% |
| Other operating charges | 640/8 | €2,020 | €1,286 | -€735 | -36.4% |
| Gross operating margin | 9900 | €6,241 | €35,733 | +€29,491 | +472.5% |
| Operating profit (loss) | 9901 | -€8,954 | €22,011 | +€30,966 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €94 | €316 | +€222 | +235.7% |
| Recurring financial charges | 65 | €94 | €316 | +€222 | +235.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,049 | €21,696 | +€30,745 | |
| Income taxes | 67/77 | - | €191 | +€191 | |
| Profit (loss) for the period | 9904 | -€9,049 | €21,505 | +€30,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,049 | €21,505 | +€30,553 |
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 30 September 2026 via checked.be.