CORPUS PHARMA: 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.
CORPUS PHARMA
Largest movements
- Cash -€9,359
down €9,359 (-13.3%), from €70,345 to €60,986
mainly Net result for the year (-€11,153) and Stocks and contracts (-€4,929)
- Stocks and contracts +€4,929
up €4,929 (+235%), from €2,097 to €7,026
- Tangible fixed assets -€3,333
down €3,333 (-43.0%), from €7,760 to €4,426
- Receivables within one year -€2,383
down €2,383 (-22.0%), from €10,841 to €8,457
of which Trade receivables: -€2,113
- Profit (loss) carried forward -€11,153
new in 2025: -€11,153
- Other debts +€939
up €939 (+6.9%), from €13,520 to €14,460
- Gross operating margin -€10,897
down €10,897, from €4,344 to -€6,553
- Depreciation +€1,093
up €1,093 (+48.8%), from €2,240 to €3,333
- Taxes -€311
no longer reported in 2025 (was €311)
- Other operating charges +€278
up €278 (+29.4%), from €945 to €1,223
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 | €91,504 | €81,758 | -€9,745 | -10.6% |
| Fixed assets | 21/28 | €7,760 | €4,426 | -€3,333 | -43.0% |
| Tangible fixed assets | 22/27 | €7,760 | €4,426 | -€3,333 | -43.0% |
| Furniture and vehicles | 24 | €7,760 | €4,426 | -€3,333 | -43.0% |
| Current assets | 29/58 | €83,744 | €77,332 | -€6,412 | -7.7% |
| Stocks and contracts in progress | 3 | €2,097 | €7,026 | +€4,929 | +235% |
| Stocks | 30/36 | €2,097 | €7,026 | +€4,929 | +235% |
| Amounts receivable within one year | 40/41 | €10,841 | €8,457 | -€2,383 | -22.0% |
| Trade receivables | 40 | €4,031 | €1,918 | -€2,113 | -52.4% |
| Other amounts receivable | 41 | €6,810 | €6,540 | -€270 | -4.0% |
| Cash at bank and in hand | 54/58 | €70,345 | €60,986 | -€9,359 | -13.3% |
| Deferred charges and accrued income | 490/1 | €461 | €862 | +€401 | +87.1% |
| Total equity and liabilities | 10/49 | €91,504 | €81,758 | -€9,745 | -10.6% |
| Equity | 10/15 | €77,620 | €66,467 | -€11,153 | -14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,220 | €65,220 | = | 0.0% |
| Distributable reserves | 133 | €65,220 | €65,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,153 | -€11,153 | |
| Amounts payable | 17/49 | €13,883 | €15,291 | +€1,408 | +10.1% |
| Amounts payable within one year | 42/48 | €13,714 | €15,291 | +€1,577 | +11.5% |
| Trade debts | 44 | €194 | €571 | +€377 | +195% |
| Suppliers | 440/4 | €194 | €571 | +€377 | +195% |
| Taxes, remuneration and social security | 45 | - | €260 | +€260 | |
| Taxes | 450/3 | - | €260 | +€260 | |
| Other amounts payable | 47/48 | €13,520 | €14,460 | +€939 | +6.9% |
| Accrued charges and deferred income | 492/3 | €169 | - | -€169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,240 | €3,333 | +€1,093 | +48.8% |
| Other operating charges | 640/8 | €945 | €1,223 | +€278 | +29.4% |
| Gross operating margin | 9900 | €4,344 | -€6,553 | -€10,897 | |
| Operating profit (loss) | 9901 | €1,158 | -€11,110 | -€12,268 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €40 | €43 | +€3 | +8.0% |
| Recurring financial charges | 65 | €40 | €43 | +€3 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €1,118 | -€11,153 | -€12,271 | |
| Income taxes | 67/77 | €311 | - | -€311 | |
| Profit (loss) for the period | 9904 | €808 | -€11,153 | -€11,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €808 | -€11,153 | -€11,960 |
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 31 October 2026 via checked.be.