Ô CORNET: 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.
Ô CORNET
Largest movements
- Cash +€10,777
up €10,777 (+63.5%), from €16,974 to €27,751
mainly Net result for the year (+€12,505) and Other debts (+€7,635)
- Receivables within one year -€4,140
down €4,140 (-64.4%), from €6,430 to €2,290
of which Trade receivables: -€4,192
- Tangible fixed assets +€3,138
up €3,138 (+61.6%), from €5,095 to €8,233
of which Furniture and vehicles: +€2,371
- Other debts +€7,635
up €7,635 (+97.7%), from €7,818 to €15,453
- Tax, wage and social debts +€1,534
up €1,534 (+72.2%), from €2,123 to €3,657
of which Taxes: +€1,534
- Gross operating margin +€5,566
up €5,566 (+38.9%), from €14,327 to €19,894
- Taxes +€2,195
new in 2025: €2,195
- Depreciation +€1,189
up €1,189 (+44.7%), from €2,661 to €3,850
- Other operating charges -€453
down €453 (-30.9%), from €1,467 to €1,013
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 | €30,334 | €39,854 | +€9,520 | +31.4% |
| Fixed assets | 21/28 | €6,280 | €9,418 | +€3,138 | +50.0% |
| Tangible fixed assets | 22/27 | €5,095 | €8,233 | +€3,138 | +61.6% |
| Plant, machinery and equipment | 23 | €3,913 | €3,324 | -€589 | -15.1% |
| Furniture and vehicles | 24 | €1,182 | €3,553 | +€2,371 | +200.6% |
| Leasing and similar rights | 25 | - | €1,356 | +€1,356 | |
| Financial fixed assets | 28 | €1,185 | €1,185 | = | 0.0% |
| Current assets | 29/58 | €24,054 | €30,436 | +€6,382 | +26.5% |
| Amounts receivable within one year | 40/41 | €6,430 | €2,290 | -€4,140 | -64.4% |
| Trade receivables | 40 | €5,313 | €1,121 | -€4,192 | -78.9% |
| Other amounts receivable | 41 | €1,117 | €1,169 | +€52 | +4.6% |
| Cash at bank and in hand | 54/58 | €16,974 | €27,751 | +€10,777 | +63.5% |
| Deferred charges and accrued income | 490/1 | €651 | €396 | -€255 | -39.2% |
| Total equity and liabilities | 10/49 | €30,334 | €39,854 | +€9,520 | +31.4% |
| Equity | 10/15 | €20,000 | €20,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,334 | €19,854 | +€9,520 | +92.1% |
| Amounts payable within one year | 42/48 | €10,334 | €19,854 | +€9,520 | +92.1% |
| Trade debts | 44 | €394 | €745 | +€351 | +89.2% |
| Suppliers | 440/4 | €394 | €745 | +€351 | +89.2% |
| Taxes, remuneration and social security | 45 | €2,123 | €3,657 | +€1,534 | +72.2% |
| Taxes | 450/3 | €623 | €2,157 | +€1,534 | +246.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €7,818 | €15,453 | +€7,635 | +97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,661 | €3,850 | +€1,189 | +44.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,467 | €1,013 | -€453 | -30.9% |
| Non-recurring operating charges | 66A | €832 | €0 | -€832 | -100.0% |
| Gross operating margin | 9900 | €14,327 | €19,894 | +€5,566 | +38.9% |
| Operating profit (loss) | 9901 | €9,368 | €15,030 | +€5,663 | +60.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -62.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -62.5% |
| Financial charges | 65/66B | €301 | €330 | +€30 | +9.9% |
| Recurring financial charges | 65 | €301 | €330 | +€30 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €9,067 | €14,700 | +€5,633 | +62.1% |
| Income taxes | 67/77 | - | €2,195 | +€2,195 | |
| Profit (loss) for the period | 9904 | €9,067 | €12,505 | +€3,438 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,067 | €12,505 | +€3,438 | +37.9% |
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.