30. Off-balance sheet commitments

Capital commitments

The capital expenditure commitments not yet incurred amounted to € 6.0 million for (in)tangible fixed assets as at 31 December 2025 (2024: € 7.1 million).

Contingent commitments

Guarantees

Third-party guarantees amounted to € 4.7 million as at 31 December 2025 (2024: € 4.2 million). No significant future losses are expected from these guarantees.

Ohter

Corbion is subject to claims from third-parties asserting liens over certain assets in connection with an alleged outstanding obligation. Corbion disputes the validity of the asserted liens and has filed a counterclaim seeking relief and compensation for damages. As the matter and amounts remains in dispute and the ultimate outcome cannot be determined with sufficient reliability at this stage, no provision has been recognized. Corbion continues to monitor developments and will reassess the need for recognition or additional disclosure as more information becomes available.