SPRL A.CORNIL: 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.
SPRL A.CORNIL
Largest movements
- Tangible fixed assets -€37,849
down €37,849 (-6.7%), from €564,048 to €526,198
of which Land and buildings: -€29,433
- Cash -€28,625
down €28,625 (-4.4%), from €654,184 to €625,560
mainly Other debts (-€32,812) and Net result for the year (-€30,294)
- Other debts -€32,812
down €32,812 (-93.0%), from €35,283 to €2,471
- Profit (loss) carried forward -€30,294
down €30,294 (-19.5%), from €155,358 to €125,064
- Gross operating margin -€84,041
down €84,041 (-87.2%), from €96,425 to €12,384
- Taxes -€17,794
down €17,794 (-96.9%), from €18,361 to €567
- Depreciation -€4,677
down €4,677 (-11.0%), from €42,526 to €37,849
- Financial income -€1,664
down €1,664 (-49.6%), from €3,356 to €1,692
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 | €1,219,951 | €1,152,211 | -€67,740 | -5.6% |
| Fixed assets | 21/28 | €564,048 | €526,198 | -€37,849 | -6.7% |
| Tangible fixed assets | 22/27 | €564,048 | €526,198 | -€37,849 | -6.7% |
| Land and buildings | 22 | €534,004 | €504,571 | -€29,433 | -5.5% |
| Furniture and vehicles | 24 | €30,043 | €21,627 | -€8,416 | -28.0% |
| Current assets | 29/58 | €655,903 | €626,013 | -€29,890 | -4.6% |
| Amounts receivable within one year | 40/41 | €402 | €0 | -€402 | -100% |
| Trade receivables | 40 | €402 | €0 | -€402 | -100% |
| Cash at bank and in hand | 54/58 | €654,184 | €625,560 | -€28,625 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,317 | €453 | -€864 | -65.6% |
| Total equity and liabilities | 10/49 | €1,219,951 | €1,152,211 | -€67,740 | -5.6% |
| Equity | 10/15 | €1,174,458 | €1,144,164 | -€30,294 | -2.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €894,100 | €894,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €881,600 | €881,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,358 | €125,064 | -€30,294 | -19.5% |
| Amounts payable | 17/49 | €45,493 | €8,047 | -€37,446 | -82.3% |
| Amounts payable within one year | 42/48 | €45,493 | €8,047 | -€37,446 | -82.3% |
| Trade debts | 44 | €355 | €1,483 | +€1,128 | +317% |
| Suppliers | 440/4 | €355 | €1,483 | +€1,128 | +317% |
| Taxes, remuneration and social security | 45 | €9,855 | €4,093 | -€5,762 | -58.5% |
| Taxes | 450/3 | €9,855 | €4,093 | -€5,762 | -58.5% |
| Other amounts payable | 47/48 | €35,283 | €2,471 | -€32,812 | -93.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,526 | €37,849 | -€4,677 | -11.0% |
| Other operating charges | 640/8 | €6,175 | €5,563 | -€612 | -9.9% |
| Gross operating margin | 9900 | €96,425 | €12,384 | -€84,041 | -87.2% |
| Operating profit (loss) | 9901 | €47,724 | -€31,029 | -€78,752 | |
| Financial income | 75/76B | €3,356 | €1,692 | -€1,664 | -49.6% |
| Recurring financial income | 75 | €3,356 | €1,692 | -€1,664 | -49.6% |
| Financial charges | 65/66B | €119 | €391 | +€272 | +230% |
| Recurring financial charges | 65 | €119 | €391 | +€272 | +230% |
| Profit (loss) for the period before taxes | 9903 | €50,961 | -€29,727 | -€80,688 | |
| Income taxes | 67/77 | €18,361 | €567 | -€17,794 | -96.9% |
| Profit (loss) for the period | 9904 | €32,600 | -€30,294 | -€62,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,600 | -€30,294 | -€62,894 |
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 13 October 2026 via checked.be.