CORNUT C: 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.
CORNUT C
Largest movements
- Cash -€4,953
down €4,953 (-10.3%), from €48,007 to €43,054
mainly Other debts (-€25,000)
- Receivables within one year -€1,137
no longer reported in 2025 (was €1,137)
- Other debts -€25,000
down €25,000 (-34.2%), from €73,202 to €48,202
- Profit (loss) carried forward +€18,269
up €18,269 (+36.8%), from -€49,598 to -€31,329
- Tax, wage and social debts +€610
up €610 (+74.4%), from €820 to €1,430
- Gross operating margin +€7,058
up €7,058 (+62.7%), from €11,254 to €18,312
- Other operating charges -€364
no longer reported in 2025 (was €364)
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 | €49,340 | €43,250 | -€6,091 | -12.3% |
| Current assets | 29/58 | €49,340 | €43,250 | -€6,091 | -12.3% |
| Amounts receivable within one year | 40/41 | €1,137 | - | -€1,137 | |
| Trade receivables | 40 | €1,137 | - | -€1,137 | |
| Cash at bank and in hand | 54/58 | €48,007 | €43,054 | -€4,953 | -10.3% |
| Deferred charges and accrued income | 490/1 | €196 | €196 | = | 0.0% |
| Total equity and liabilities | 10/49 | €49,340 | €43,250 | -€6,091 | -12.3% |
| Equity | 10/15 | -€26,214 | -€7,945 | +€18,269 | +69.7% |
| Contributions | 10/11 | €21,525 | €21,525 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,598 | -€31,329 | +€18,269 | +36.8% |
| Amounts payable | 17/49 | €75,555 | €51,194 | -€24,360 | -32.2% |
| Amounts payable within one year | 42/48 | €75,555 | €51,194 | -€24,360 | -32.2% |
| Trade debts | 44 | €1,533 | €1,563 | +€30 | +2.0% |
| Suppliers | 440/4 | €1,533 | €1,563 | +€30 | +2.0% |
| Taxes, remuneration and social security | 45 | €820 | €1,430 | +€610 | +74.4% |
| Taxes | 450/3 | €820 | €1,430 | +€610 | +74.4% |
| Other amounts payable | 47/48 | €73,202 | €48,202 | -€25,000 | -34.2% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Other operating charges | 640/8 | €364 | - | -€364 | |
| Gross operating margin | 9900 | €11,254 | €18,312 | +€7,058 | +62.7% |
| Operating profit (loss) | 9901 | €10,890 | €18,312 | +€7,422 | +68.2% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €57 | €42 | -€15 | -26.2% |
| Recurring financial charges | 65 | €57 | €42 | -€15 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €10,836 | €18,269 | +€7,434 | +68.6% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | €10,835 | €18,269 | +€7,435 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,835 | €18,269 | +€7,435 | +68.6% |
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 24 October 2026 via checked.be.