CULICHOC: 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.
CULICHOC
Largest movements
- Tangible fixed assets -€16,574
down €16,574 (-4.7%), from €352,616 to €336,042
of which Furniture and vehicles: -€8,364
- Stocks and contracts +€13,123
up €13,123 (+114.2%), from €11,490 to €24,613
- Receivables within one year -€9,998
down €9,998 (-17.9%), from €55,810 to €45,812
of which Trade receivables: -€10,353
- Cash -€4,869
down €4,869 (-13.1%), from €37,031 to €32,163
mainly Net result for the year (-€35,883) and Investment in fixed assets (net) (-€29,204)
- Profit (loss) carried forward -€33,968
down €33,968, from €658 to -€33,311
- Trade debts +€9,595
up €9,595 (+167.2%), from €5,740 to €15,335
- Debts after one year +€8,349
up €8,349 (+3.0%), from €282,511 to €290,860
- Tax, wage and social debts +€5,828
up €5,828 (+105.9%), from €5,503 to €11,331
of which Remuneration and social security: +€5,821
- Depreciation +€9,273
up €9,273 (+25.4%), from €36,506 to €45,778
- Staff costs +€7,090
up €7,090 (+13.8%), from €51,229 to €58,319
- Gross operating margin -€4,517
down €4,517 (-5.1%), from €89,221 to €84,705
- Other operating charges -€3,188
down €3,188 (-49.5%), from €6,435 to €3,247
- Financial charges +€2,832
up €2,832 (+27.1%), from €10,452 to €13,284
of which Financial charges: +€2,832
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
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 | €470,749 | €452,431 | -€18,318 | -3.9% |
| Fixed assets | 21/28 | €356,456 | €339,882 | -€16,574 | -4.6% |
| Tangible fixed assets | 22/27 | €352,616 | €336,042 | -€16,574 | -4.7% |
| Land and buildings | 22 | €75,131 | €66,941 | -€8,190 | -10.9% |
| Plant, machinery and equipment | 23 | €264,179 | €264,159 | -€20 | 0.0% |
| Furniture and vehicles | 24 | €13,307 | €4,943 | -€8,364 | -62.9% |
| Financial fixed assets | 28 | €3,840 | €3,840 | = | 0.0% |
| Current assets | 29/58 | €114,293 | €112,549 | -€1,743 | -1.5% |
| Stocks and contracts in progress | 3 | €11,490 | €24,613 | +€13,123 | +114.2% |
| Stocks | 30/36 | €11,490 | €24,613 | +€13,123 | +114.2% |
| Amounts receivable within one year | 40/41 | €55,810 | €45,812 | -€9,998 | -17.9% |
| Trade receivables | 40 | €53,371 | €43,018 | -€10,353 | -19.4% |
| Other amounts receivable | 41 | €2,439 | €2,794 | +€355 | +14.6% |
| Cash at bank and in hand | 54/58 | €37,031 | €32,163 | -€4,869 | -13.1% |
| Deferred charges and accrued income | 490/1 | €9,961 | €9,961 | = | 0.0% |
| Total equity and liabilities | 10/49 | €470,749 | €452,431 | -€18,318 | -3.9% |
| Equity | 10/15 | €137,885 | €102,003 | -€35,883 | -26.0% |
| Contributions | 10/11 | €94,100 | €94,100 | = | 0.0% |
| Reserves | 13 | €43,128 | €41,213 | -€1,914 | -4.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €43,128 | €41,213 | -€1,914 | -4.4% |
| Profit (loss) carried forward | 14 | €658 | -€33,311 | -€33,968 | |
| Amounts payable | 17/49 | €332,863 | €350,428 | +€17,565 | +5.3% |
| Amounts payable after more than one year | 17 | €282,511 | €290,860 | +€8,349 | +3.0% |
| Financial debts | 170/4 | €282,511 | €290,860 | +€8,349 | +3.0% |
| Amounts payable within one year | 42/48 | €50,352 | €59,568 | +€9,216 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €28,519 | €25,812 | -€2,707 | -9.5% |
| Trade debts | 44 | €5,740 | €15,335 | +€9,595 | +167.2% |
| Suppliers | 440/4 | €5,740 | €15,335 | +€9,595 | +167.2% |
| Taxes, remuneration and social security | 45 | €5,503 | €11,331 | +€5,828 | +105.9% |
| Taxes | 450/3 | €134 | €141 | +€7 | +5.4% |
| Remuneration and social security | 454/9 | €5,369 | €11,190 | +€5,821 | +108.4% |
| Other amounts payable | 47/48 | €10,590 | €7,090 | -€3,500 | -33.1% |
| Remuneration, social security and pensions | 62 | €51,229 | €58,319 | +€7,090 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,506 | €45,778 | +€9,273 | +25.4% |
| Other operating charges | 640/8 | €6,435 | €3,247 | -€3,188 | -49.5% |
| Gross operating margin | 9900 | €89,221 | €84,705 | -€4,517 | -5.1% |
| Operating profit (loss) | 9901 | -€4,948 | -€22,640 | -€17,692 | -357.6% |
| Financial income | 75/76B | €25 | €183 | +€158 | +631.9% |
| Recurring financial income | 75 | €25 | €183 | +€158 | +631.9% |
| Financial charges | 65/66B | €10,452 | €13,284 | +€2,832 | +27.1% |
| Recurring financial charges | 65 | €10,452 | €13,284 | +€2,832 | +27.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€15,375 | -€35,741 | -€20,366 | -132.5% |
| Income taxes | 67/77 | €134 | €141 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | -€15,509 | -€35,883 | -€20,373 | -131.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,509 | -€35,883 | -€20,373 | -131.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.