Philippe Corron Consulting: 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.
Philippe Corron Consulting
Largest movements
- Current investments -€120,000
down €120,000 (-70.6%), from €170,000 to €50,000
- Tangible fixed assets -€12,060
down €12,060 (-44.1%), from €27,326 to €15,265
- Cash -€8,571
down €8,571 (-14.1%), from €60,698 to €52,126
mainly Other debts (-€120,000) and Contributions, distributions and other (-€80,000)
- Receivables within one year -€5,948
down €5,948 (-38.4%), from €15,482 to €9,534
of which Trade receivables: -€6,138
- Other debts -€120,000
down €120,000 (-60.0%), from €200,000 to €80,000
- Profit (loss) carried forward -€17,190
down €17,190 (-45.6%), from €37,696 to €20,506
- Debts after one year -€10,898
down €10,898 (-74.8%), from €14,572 to €3,674
- Gross operating margin -€17,463
down €17,463 (-15.4%), from €113,524 to €96,061
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 | €274,429 | €128,054 | -€146,375 | -53.3% |
| Fixed assets | 21/28 | €27,370 | €15,310 | -€12,060 | -44.1% |
| Tangible fixed assets | 22/27 | €27,326 | €15,265 | -€12,060 | -44.1% |
| Furniture and vehicles | 24 | €27,326 | €15,265 | -€12,060 | -44.1% |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €247,059 | €112,745 | -€134,314 | -54.4% |
| Amounts receivable within one year | 40/41 | €15,482 | €9,534 | -€5,948 | -38.4% |
| Trade receivables | 40 | €15,238 | €9,100 | -€6,138 | -40.3% |
| Other amounts receivable | 41 | €244 | €434 | +€190 | +77.7% |
| Current investments | 50/53 | €170,000 | €50,000 | -€120,000 | -70.6% |
| Cash at bank and in hand | 54/58 | €60,698 | €52,126 | -€8,571 | -14.1% |
| Deferred charges and accrued income | 490/1 | €879 | €1,084 | +€205 | +23.3% |
| Total equity and liabilities | 10/49 | €274,429 | €128,054 | -€146,375 | -53.3% |
| Equity | 10/15 | €47,696 | €30,506 | -€17,190 | -36.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,696 | €20,506 | -€17,190 | -45.6% |
| Amounts payable | 17/49 | €226,733 | €97,548 | -€129,185 | -57.0% |
| Amounts payable after more than one year | 17 | €14,572 | €3,674 | -€10,898 | -74.8% |
| Financial debts | 170/4 | €14,572 | €3,674 | -€10,898 | -74.8% |
| Amounts payable within one year | 42/48 | €212,161 | €93,875 | -€118,286 | -55.8% |
| Current portion of amounts payable after more than one year | 42 | €10,716 | €10,898 | +€182 | +1.7% |
| Trade debts | 44 | €71 | €215 | +€144 | +203% |
| Suppliers | 440/4 | €71 | €215 | +€144 | +203% |
| Taxes, remuneration and social security | 45 | €1,374 | €2,762 | +€1,388 | +101% |
| Taxes | 450/3 | €1,374 | €2,762 | +€1,388 | +101% |
| Other amounts payable | 47/48 | €200,000 | €80,000 | -€120,000 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €12,060 | = | 0.0% |
| Other operating charges | 640/8 | €891 | €923 | +€32 | +3.6% |
| Gross operating margin | 9900 | €113,524 | €96,061 | -€17,463 | -15.4% |
| Operating profit (loss) | 9901 | €100,572 | €83,078 | -€17,495 | -17.4% |
| Financial income | 75/76B | €3,710 | €3,056 | -€655 | -17.6% |
| Recurring financial income | 75 | €3,710 | €3,056 | -€655 | -17.6% |
| Financial charges | 65/66B | €838 | €518 | -€320 | -38.2% |
| Recurring financial charges | 65 | €838 | €518 | -€320 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €103,444 | €85,615 | -€17,830 | -17.2% |
| Income taxes | 67/77 | €22,487 | €22,805 | +€318 | +1.4% |
| Profit (loss) for the period | 9904 | €80,957 | €62,810 | -€18,148 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,957 | €62,810 | -€18,148 | -22.4% |
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 19 October 2026 via checked.be.