corium.be: what changed
Two fiscal 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.
corium.be
Largest movements
- Receivables within one year +€26,684
up €26,684 (+142.9%), from €18,672 to €45,356
- Stocks and contracts +€9,463
up €9,463 (+72.0%), from €13,134 to €22,597
- Cash -€2,246
down €2,246 (-85.9%), from €2,614 to €368
mainly Receivables within one year (-€26,684) and Stocks and contracts (-€9,463)
- Intangible fixed assets -€1,841
down €1,841 (-8.9%), from €20,587 to €18,746
- Tangible fixed assets +€951
new in 2023: €951
- Profit (loss) carried forward +€33,055
up €33,055 (+30.5%), from -€108,469 to -€75,415
- Tax, wage and social debts +€10,918
up €10,918 (+911.7%), from €1,198 to €12,116
- Trade debts -€9,315
down €9,315 (-22.9%), from €40,694 to €31,378
- Other debts -€2,727
down €2,727 (-2.6%), from €106,585 to €103,859
- Accrued charges and deferred income +€1,080
new in 2023: €1,080
- Gross operating margin +€19,985
up €19,985 (+100.6%), from €19,870 to €39,855
- Depreciation +€1,313
up €1,313 (+31.5%), from €4,166 to €5,478
- Other operating charges +€1,111
up €1,111 (+1127.6%), from €99 to €1,210
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,007 | €88,018 | +€33,011 | +60.0% |
| Fixed assets | 21/28 | €20,587 | €19,697 | -€890 | -4.3% |
| Intangible fixed assets | 21 | €20,587 | €18,746 | -€1,841 | -8.9% |
| Tangible fixed assets | 22/27 | - | €951 | +€951 | |
| Furniture and vehicles | 24 | - | €951 | +€951 | |
| Current assets | 29/58 | €34,420 | €68,322 | +€33,901 | +98.5% |
| Stocks and contracts in progress | 3 | €13,134 | €22,597 | +€9,463 | +72.0% |
| Stocks | 30/36 | €13,134 | €22,597 | +€9,463 | +72.0% |
| Amounts receivable within one year | 40/41 | €18,672 | €45,356 | +€26,684 | +142.9% |
| Trade receivables | 40 | €18,672 | €45,356 | +€26,684 | +142.9% |
| Cash at bank and in hand | 54/58 | €2,614 | €368 | -€2,246 | -85.9% |
| Total equity and liabilities | 10/49 | €55,007 | €88,018 | +€33,011 | +60.0% |
| Equity | 10/15 | -€93,469 | -€60,415 | +€33,055 | +35.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,469 | -€75,415 | +€33,055 | +30.5% |
| Amounts payable | 17/49 | €148,477 | €148,433 | -€44 | 0.0% |
| Amounts payable within one year | 42/48 | €148,477 | €147,353 | -€1,124 | -0.8% |
| Trade debts | 44 | €40,694 | €31,378 | -€9,315 | -22.9% |
| Suppliers | 440/4 | €40,694 | €31,378 | -€9,315 | -22.9% |
| Taxes, remuneration and social security | 45 | €1,198 | €12,116 | +€10,918 | +911.7% |
| Taxes | 450/3 | €1,198 | €12,116 | +€10,918 | +911.7% |
| Other amounts payable | 47/48 | €106,585 | €103,859 | -€2,727 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €1,080 | +€1,080 | |
| Remuneration, social security and pensions | 62 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,166 | €5,478 | +€1,313 | +31.5% |
| Other operating charges | 640/8 | €99 | €1,210 | +€1,111 | +1127.6% |
| Gross operating margin | 9900 | €19,870 | €39,855 | +€19,985 | +100.6% |
| Operating profit (loss) | 9901 | €15,605 | €33,157 | +€17,552 | +112.5% |
| Financial charges | 65/66B | €246 | €102 | -€144 | -58.4% |
| Recurring financial charges | 65 | €246 | €102 | -€144 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €15,359 | €33,055 | +€17,695 | +115.2% |
| Profit (loss) for the period | 9904 | €15,359 | €33,055 | +€17,695 | +115.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,359 | €33,055 | +€17,695 | +115.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.