Résidences CORBISIER: 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.
What changed
Résidences CORBISIER
NACE 87.302, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€20,167
2024 · €30,963-€10,796
Equity
€460,022
2024 · €557,855-€97,833
Cash
€21,974
2024 · €18,497+€3,477
Balance sheet total
€2.0m
2024 · €2.1m-€77,843
Largest movements
Assets
- Tangible fixed assets -€57,588
down €57,588 (-3.3%), from €1.7m to €1.7m
of which Land and buildings: -€145,157
- Receivables after one year -€48,000
down €48,000 (-51.6%), from €92,999 to €44,999
- Receivables within one year +€41,748
up €41,748 (+29.4%), from €142,187 to €183,935
of which Other amounts receivable: +€49,391
Equity and liabilities
- Reserves -€118,000
down €118,000 (-54.9%), from €214,765 to €96,765
of which Distributable reserves: -€118,000
- Other debts +€56,875
up €56,875 (+285%), from €19,949 to €76,823
- Debts after one year -€48,405
down €48,405 (-3.8%), from €1.3m to €1.2m
of which Financial debts: -€48,405
Income statement
- Staff costs +€42,039
up €42,039 (+47.4%), from €88,686 to €130,725
- Gross operating margin +€39,255
up €39,255 (+11.0%), from €356,984 to €396,239
- Depreciation +€14,510
up €14,510 (+8.6%), from €168,330 to €182,839
- Financial charges -€6,264
down €6,264 (-10.4%), from €60,356 to €54,092
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.
Result 2024
€30,963
Gross operating margin
+€39,255
Staff costs
-€42,039
Depreciation
-€14,510
Other operating charges
-€813
Other operating items
+€2,637
Financial income
-€1,821
Financial charges
+€6,264
Taxes
+€230
Result 2025
€20,167
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€304,770
Investment
-€125,251
Financing
-€176,042
Cash 2024
€18,497
From operations (derived)
+€304,770
Net result for the year
+€20,167
Depreciation
+€182,839
Receivables after one year
+€48,000
Receivables within one year
-€41,748
Deferred charges and accrued income
+€17,480
Trade debts
+€15,736
Tax, wage and social debts
+€5,421
Other debts
+€56,875
Investment (derived)
-€125,251
Investment in fixed assets (net)
-€125,251
Financing
-€176,042
Debts after one year
-€48,405
Current portion of long-term debt
-€4,268
Short-term financial debts
-€5,370
Contributions, distributions and other
-€118,000
Cash 2025
€21,974
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,069,531 | €1,991,687 | -€77,843 | -3.8% |
| Fixed assets | 21/28 | €1,746,508 | €1,688,920 | -€57,588 | -3.3% |
| Tangible fixed assets | 22/27 | €1,744,338 | €1,686,750 | -€57,588 | -3.3% |
| Land and buildings | 22 | €1,728,424 | €1,583,267 | -€145,157 | -8.4% |
| Plant, machinery and equipment | 23 | €1,380 | €738 | -€641 | -46.5% |
| Furniture and vehicles | 24 | €11,395 | €99,605 | +€88,210 | +774% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,140 | €3,140 | = | 0.0% |
| Financial fixed assets | 28 | €2,169 | €2,169 | = | 0.0% |
| Current assets | 29/58 | €323,023 | €302,768 | -€20,255 | -6.3% |
| Amounts receivable after more than one year | 29 | €92,999 | €44,999 | -€48,000 | -51.6% |
| Other amounts receivable | 291 | €92,999 | €44,999 | -€48,000 | -51.6% |
| Amounts receivable within one year | 40/41 | €142,187 | €183,935 | +€41,748 | +29.4% |
| Trade receivables | 40 | €31,475 | €23,832 | -€7,644 | -24.3% |
| Other amounts receivable | 41 | €110,712 | €160,103 | +€49,391 | +44.6% |
| Cash at bank and in hand | 54/58 | €18,497 | €21,974 | +€3,477 | +18.8% |
| Deferred charges and accrued income | 490/1 | €69,339 | €51,859 | -€17,480 | -25.2% |
| Total equity and liabilities | 10/49 | €2,069,531 | €1,991,687 | -€77,843 | -3.8% |
| Equity | 10/15 | €557,855 | €460,022 | -€97,833 | -17.5% |
| Contributions | 10/11 | €123,400 | €123,400 | = | 0.0% |
| Reserves | 13 | €214,765 | €96,765 | -€118,000 | -54.9% |
| Non-distributable reserves | 130/1 | €12,340 | €12,340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,340 | €12,340 | = | 0.0% |
| Distributable reserves | 133 | €202,425 | €84,425 | -€118,000 | -58.3% |
| Profit (loss) carried forward | 14 | €219,691 | €239,858 | +€20,167 | +9.2% |
| Amounts payable | 17/49 | €1,511,675 | €1,531,665 | +€19,990 | +1.3% |
| Amounts payable after more than one year | 17 | €1,274,272 | €1,225,867 | -€48,405 | -3.8% |
| Financial debts | 170/4 | €1,274,005 | €1,225,600 | -€48,405 | -3.8% |
| Trade debts | 175 | €267 | €267 | = | 0.0% |
| Amounts payable within one year | 42/48 | €237,403 | €305,798 | +€68,394 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €152,183 | €147,915 | -€4,268 | -2.8% |
| Financial debts | 43 | €20,422 | €15,053 | -€5,370 | -26.3% |
| Credit institutions | 430/8 | €20,422 | €15,053 | -€5,370 | -26.3% |
| Trade debts | 44 | €38,934 | €54,670 | +€15,736 | +40.4% |
| Suppliers | 440/4 | €38,934 | €54,670 | +€15,736 | +40.4% |
| Taxes, remuneration and social security | 45 | €5,916 | €11,337 | +€5,421 | +91.6% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €5,916 | €11,337 | +€5,421 | +91.6% |
| Other amounts payable | 47/48 | €19,949 | €76,823 | +€56,875 | +285% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €4,774 | +€4,774 | |
| Remuneration, social security and pensions | 62 | €88,686 | €130,725 | +€42,039 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,330 | €182,839 | +€14,510 | +8.6% |
| Other operating charges | 640/8 | €1,744 | €2,557 | +€813 | +46.6% |
| Non-recurring operating charges | 66A | €2,937 | €300 | -€2,637 | -89.8% |
| Gross operating margin | 9900 | €356,984 | €396,239 | +€39,255 | +11.0% |
| Operating profit (loss) | 9901 | €95,288 | €79,819 | -€15,469 | -16.2% |
| Financial income | 75/76B | €2,039 | €218 | -€1,821 | -89.3% |
| Recurring financial income | 75 | €2,039 | €218 | -€1,821 | -89.3% |
| Financial charges | 65/66B | €60,356 | €54,092 | -€6,264 | -10.4% |
| Recurring financial charges | 65 | €60,356 | €54,092 | -€6,264 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €36,971 | €25,945 | -€11,026 | -29.8% |
| Income taxes | 67/77 | €6,008 | €5,779 | -€230 | -3.8% |
| Profit (loss) for the period | 9904 | €30,963 | €20,167 | -€10,796 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,963 | €20,167 | -€10,796 | -34.9% |
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 27 October 2026 via checked.be.