CORIS BIOCONCEPT: what changed
What changed
CORIS BIOCONCEPT
NACE 86.995, Nutrition and dietetics services
not consecutivefiled annual accounts (NBB)
Net result for the year
-€391,631
2024 · -€471,288+€79,657
Equity
€5.0m
2024 · €5.4m-€408,776
Cash
€815,481
2024 · €1.6m-€799,124
Balance sheet total
€6.1m
2024 · €6.9m-€792,014
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-71.8%), from €1.6m to €445,376
of which Trade receivables: -€1.0m
- Cash -€799,124
down €799,124 (-49.5%), from €1.6m to €815,481
- Current investments +€700,000
up €700,000 (+58,333%), from €1,200 to €701,200
- Intangible fixed assets +€446,658
up €446,658 (+564%), from €79,142 to €525,801
- Deferred charges and accrued income +€81,207
up €81,207 (+282%), from €28,779 to €109,986
Equity and liabilities
- Profit (loss) carried forward -€391,631
down €391,631 (-94.6%), from €414,136 to €22,505
- Trade debts -€336,328
down €336,328 (-61.8%), from €544,027 to €207,699
- Debts after one year -€170,198
down €170,198 (-37.4%), from €455,188 to €284,990
- Tax, wage and social debts +€134,960
up €134,960 (+46.4%), from €291,117 to €426,077
of which Remuneration and social security: +€114,579
Income statement
- Staff costs +€770,457
up €770,457 (+36.5%), from €2.1m to €2.9m
- Gross operating margin +€622,429
up €622,429 (+25.5%), from €2.4m to €3.1m
- Purchases and services -€264,006
down €264,006 (-7.3%), from €3.6m to €3.4m
- Turnover +€229,560
up €229,560 (+4.4%), from €5.2m to €5.5m
- Depreciation -€156,985
down €156,985 (-21.5%), from €728,865 to €571,879
Change in the result, 2024 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€471,288
Gross operating margin
+€622,429
Staff costs
-€770,457
Depreciation
+€156,985
Write-downs
+€22,923
Other operating charges
-€360
Other operating items
+€5,667
Financial income
+€14,673
Financial charges
+€27,940
Taxes
-€145
Result 2026
-€391,631
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,901,932 | €6,109,918 | -€792,014 | -11.5% |
| Fixed assets | 21/28 | €1,422,171 | €1,829,029 | +€406,858 | +28.6% |
| Intangible fixed assets | 21 | €79,142 | €525,801 | +€446,658 | +564% |
| Tangible fixed assets | 22/27 | €1,343,029 | €1,303,229 | -€39,800 | -3.0% |
| Plant, machinery and equipment | 23 | €212,070 | €135,564 | -€76,506 | -36.1% |
| Furniture and vehicles | 24 | €66,498 | €60,280 | -€6,218 | -9.4% |
| Leasing and similar rights | 25 | €411,479 | €345,724 | -€65,755 | -16.0% |
| Other tangible fixed assets | 26 | €172,914 | €158,593 | -€14,321 | -8.3% |
| Assets under construction and advance payments | 27 | €480,067 | €603,067 | +€123,000 | +25.6% |
| Current assets | 29/58 | €5,479,761 | €4,280,888 | -€1.2m | -21.9% |
| Amounts receivable after more than one year | 29 | €1,179,417 | €1,179,417 | = | 0.0% |
| Other amounts receivable | 291 | €1,179,417 | €1,179,417 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,073,608 | €1,029,428 | -€44,180 | -4.1% |
| Stocks | 30/36 | €1,073,608 | €1,029,428 | -€44,180 | -4.1% |
| Amounts receivable within one year | 40/41 | €1,582,152 | €445,376 | -€1.1m | -71.8% |
| Trade receivables | 40 | €1,485,798 | €437,818 | -€1.0m | -70.5% |
| Other amounts receivable | 41 | €96,354 | €7,558 | -€88,796 | -92.2% |
| Current investments | 50/53 | €1,200 | €701,200 | +€700,000 | +58,333% |
| Cash at bank and in hand | 54/58 | €1,614,605 | €815,481 | -€799,124 | -49.5% |
| Deferred charges and accrued income | 490/1 | €28,779 | €109,986 | +€81,207 | +282% |
| Total equity and liabilities | 10/49 | €6,901,932 | €6,109,918 | -€792,014 | -11.5% |
| Equity | 10/15 | €5,427,346 | €5,018,570 | -€408,776 | -7.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €4,737,588 | €4,737,588 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €995,031 | €68,831 | -€926,200 | -93.1% |
| Distributable reserves | 133 | €3,717,557 | €4,643,757 | +€926,200 | +24.9% |
| Profit (loss) carried forward | 14 | €414,136 | €22,505 | -€391,631 | -94.6% |
| Investment grants | 15 | €25,621 | €8,476 | -€17,145 | -66.9% |
| Amounts payable | 17/49 | €1,474,586 | €1,091,348 | -€383,238 | -26.0% |
| Amounts payable after more than one year | 17 | €455,188 | €284,990 | -€170,198 | -37.4% |
| Financial debts | 170/4 | €455,188 | €284,990 | -€170,198 | -37.4% |
| Amounts payable within one year | 42/48 | €1,017,239 | €786,897 | -€230,342 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €179,630 | €152,845 | -€26,785 | -14.9% |
| Trade debts | 44 | €544,027 | €207,699 | -€336,328 | -61.8% |
| Suppliers | 440/4 | €544,027 | €207,699 | -€336,328 | -61.8% |
| Taxes, remuneration and social security | 45 | €291,117 | €426,077 | +€134,960 | +46.4% |
| Taxes | 450/3 | €15,147 | €35,528 | +€20,381 | +135% |
| Remuneration and social security | 454/9 | €275,970 | €390,549 | +€114,579 | +41.5% |
| Other amounts payable | 47/48 | €2,464 | €275 | -€2,189 | -88.8% |
| Accrued charges and deferred income | 492/3 | €2,159 | €19,461 | +€17,302 | +801% |
| Turnover | 70 | €5,223,181 | €5,452,741 | +€229,560 | +4.4% |
| Non-recurring operating income | 76A | €2,967 | €98 | -€2,870 | -96.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,619,969 | €3,355,963 | -€264,006 | -7.3% |
| Remuneration, social security and pensions | 62 | €2,112,690 | €2,883,147 | +€770,457 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €728,865 | €571,879 | -€156,985 | -21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,923 | - | -€22,923 | |
| Other operating charges | 640/8 | €1,518 | €1,878 | +€360 | +23.7% |
| Non-recurring operating charges | 66A | €5,667 | - | -€5,667 | |
| Gross operating margin | 9900 | €2,441,626 | €3,064,055 | +€622,429 | +25.5% |
| Operating profit (loss) | 9901 | -€430,038 | -€392,849 | +€37,189 | +8.6% |
| Financial income | 75/76B | €24,027 | €38,700 | +€14,673 | +61.1% |
| Recurring financial income | 75 | €24,027 | €38,700 | +€14,673 | +61.1% |
| Financial charges | 65/66B | €64,644 | €36,704 | -€27,940 | -43.2% |
| Recurring financial charges | 65 | €62,974 | €35,916 | -€27,058 | -43.0% |
| Non-recurring financial charges | 66B | €1,670 | €788 | -€882 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€470,655 | -€390,853 | +€79,801 | +17.0% |
| Income taxes | 67/77 | €633 | €778 | +€145 | +22.8% |
| Profit (loss) for the period | 9904 | -€471,288 | -€391,631 | +€79,657 | +16.9% |
| Transfer from tax-exempt reserves | 789 | €778,850 | €926,200 | +€147,350 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €307,562 | €534,569 | +€227,007 | +73.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.