CORUM PHARMA: 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.
CORUM PHARMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€99,534
down €99,534 (-17.6%), from €565,899 to €466,365
- Reserves +€72,475
up €72,475 (+4.7%), from €1.5m to €1.6m
- Gross operating margin -€6,656
down €6,656 (-5.6%), from €118,643 to €111,987
- Depreciation +€1,277
up €1,277 (+11.2%), from €11,355 to €12,632
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,368,468 | €2,335,172 | -€33,296 | -1.4% |
| Fixed assets | 21/28 | €2,312,349 | €2,299,716 | -€12,632 | -0.5% |
| Tangible fixed assets | 22/27 | €51,807 | €39,175 | -€12,632 | -24.4% |
| Furniture and vehicles | 24 | €51,807 | €39,175 | -€12,632 | -24.4% |
| Financial fixed assets | 28 | €2,260,542 | €2,260,542 | = | 0.0% |
| Current assets | 29/58 | €56,119 | €35,455 | -€20,664 | -36.8% |
| Amounts receivable within one year | 40/41 | €30,571 | €13,126 | -€17,445 | -57.1% |
| Trade receivables | 40 | €30,571 | €13,126 | -€17,445 | -57.1% |
| Current investments | 50/53 | €25,548 | €22,329 | -€3,219 | -12.6% |
| Total equity and liabilities | 10/49 | €2,368,468 | €2,335,172 | -€33,296 | -1.4% |
| Equity | 10/15 | €1,598,254 | €1,670,729 | +€72,475 | +4.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,548,254 | €1,620,729 | +€72,475 | +4.7% |
| Distributable reserves | 133 | €1,548,254 | €1,620,729 | +€72,475 | +4.7% |
| Amounts payable | 17/49 | €770,214 | €664,443 | -€105,772 | -13.7% |
| Amounts payable after more than one year | 17 | €565,899 | €466,365 | -€99,534 | -17.6% |
| Financial debts | 170/4 | €565,899 | €466,365 | -€99,534 | -17.6% |
| Amounts payable within one year | 42/48 | €203,440 | €196,153 | -€7,287 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €91,707 | €91,857 | +€149 | +0.2% |
| Trade debts | 44 | €2,945 | €2,253 | -€692 | -23.5% |
| Suppliers | 440/4 | €2,945 | €2,253 | -€692 | -23.5% |
| Taxes, remuneration and social security | 45 | €33,491 | €29,500 | -€3,991 | -11.9% |
| Taxes | 450/3 | €29,633 | €29,500 | -€133 | -0.4% |
| Remuneration and social security | 454/9 | €3,858 | - | -€3,858 | |
| Other amounts payable | 47/48 | €75,297 | €72,543 | -€2,754 | -3.7% |
| Accrued charges and deferred income | 492/3 | €875 | €1,925 | +€1,050 | +120.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,355 | €12,632 | +€1,277 | +11.2% |
| Other operating charges | 640/8 | €302 | €269 | -€32 | -10.7% |
| Gross operating margin | 9900 | €118,643 | €111,987 | -€6,656 | -5.6% |
| Operating profit (loss) | 9901 | €106,986 | €99,085 | -€7,901 | -7.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €6,356 | €6,028 | -€328 | -5.2% |
| Recurring financial charges | 65 | €6,356 | €6,028 | -€328 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €100,631 | €93,057 | -€7,574 | -7.5% |
| Income taxes | 67/77 | €20,694 | €20,582 | -€112 | -0.5% |
| Profit (loss) for the period | 9904 | €79,937 | €72,475 | -€7,462 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,937 | €72,475 | -€7,462 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.