CULICONSULT: 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.
CULICONSULT
Largest movements
- Tangible fixed assets -€70,369
down €70,369 (-8.7%), from €806,095 to €735,726
of which Land and buildings: -€50,923
- Debts after one year -€84,765
down €84,765 (-12.5%), from €679,102 to €594,337
- Tax, wage and social debts +€31,343
up €31,343 (+156.1%), from €20,078 to €51,421
of which Remuneration and social security: +€18,959
- Profit (loss) carried forward -€14,408
down €14,408 (-5.7%), from -€251,997 to -€266,405
- Other debts +€13,576
up €13,576 (+28.8%), from €47,081 to €60,656
- Reserves -€11,464
down €11,464 (-6.7%), from €172,074 to €160,610
of which Tax-exempt reserves: -€11,464
- Staff costs +€30,683
up €30,683 (+22.3%), from €137,370 to €168,053
- Gross operating margin +€26,544
up €26,544 (+13.0%), from €204,022 to €230,566
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €848,959 | €778,877 | -€70,081 | -8.3% |
| Fixed assets | 21/28 | €806,804 | €736,542 | -€70,262 | -8.7% |
| Tangible fixed assets | 22/27 | €806,095 | €735,726 | -€70,369 | -8.7% |
| Land and buildings | 22 | €739,183 | €688,260 | -€50,923 | -6.9% |
| Plant, machinery and equipment | 23 | €66,565 | €47,466 | -€19,099 | -28.7% |
| Furniture and vehicles | 24 | €347 | €0 | -€347 | -100.0% |
| Financial fixed assets | 28 | €709 | €815 | +€107 | +15.0% |
| Current assets | 29/58 | €42,155 | €42,336 | +€181 | +0.4% |
| Stocks and contracts in progress | 3 | €8,172 | €8,172 | = | 0.0% |
| Stocks | 30/36 | €8,172 | €8,172 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,678 | €1,469 | -€1,209 | -45.1% |
| Trade receivables | 40 | €2,678 | €1,469 | -€1,209 | -45.1% |
| Cash at bank and in hand | 54/58 | €26,641 | €26,800 | +€160 | +0.6% |
| Deferred charges and accrued income | 490/1 | €4,665 | €5,895 | +€1,230 | +26.4% |
| Total equity and liabilities | 10/49 | €848,959 | €778,877 | -€70,081 | -8.3% |
| Equity | 10/15 | -€61,323 | -€87,195 | -€25,872 | -42.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,074 | €160,610 | -€11,464 | -6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €170,214 | €158,750 | -€11,464 | -6.7% |
| Profit (loss) carried forward | 14 | -€251,997 | -€266,405 | -€14,408 | -5.7% |
| Provisions and deferred taxes | 16 | €43,701 | €39,610 | -€4,091 | -9.4% |
| Deferred taxes | 168 | €43,701 | €39,610 | -€4,091 | -9.4% |
| Amounts payable | 17/49 | €866,581 | €826,463 | -€40,118 | -4.6% |
| Amounts payable after more than one year | 17 | €679,102 | €594,337 | -€84,765 | -12.5% |
| Financial debts | 170/4 | €679,102 | €594,337 | -€84,765 | -12.5% |
| Amounts payable within one year | 42/48 | €185,660 | €230,418 | +€44,758 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €82,825 | €84,765 | +€1,940 | +2.3% |
| Trade debts | 44 | €35,677 | €33,576 | -€2,101 | -5.9% |
| Suppliers | 440/4 | €35,677 | €33,576 | -€2,101 | -5.9% |
| Taxes, remuneration and social security | 45 | €20,078 | €51,421 | +€31,343 | +156.1% |
| Taxes | 450/3 | €5,580 | €17,964 | +€12,384 | +221.9% |
| Remuneration and social security | 454/9 | €14,498 | €33,457 | +€18,959 | +130.8% |
| Other amounts payable | 47/48 | €47,081 | €60,656 | +€13,576 | +28.8% |
| Accrued charges and deferred income | 492/3 | €1,818 | €1,707 | -€111 | -6.1% |
| Remuneration, social security and pensions | 62 | €137,370 | €168,053 | +€30,683 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,549 | €70,369 | -€2,180 | -3.0% |
| Other operating charges | 640/8 | €6,471 | €5,852 | -€619 | -9.6% |
| Gross operating margin | 9900 | €204,022 | €230,566 | +€26,544 | +13.0% |
| Operating profit (loss) | 9901 | -€12,368 | -€13,707 | -€1,339 | -10.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €17,045 | €15,475 | -€1,569 | -9.2% |
| Recurring financial charges | 65 | €17,045 | €15,475 | -€1,569 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,412 | -€29,182 | +€230 | +0.8% |
| Transfer from deferred taxes | 780 | €3,173 | €3,173 | = | 0.0% |
| Income taxes | 67/77 | €768 | €781 | +€13 | +1.7% |
| Profit (loss) for the period | 9904 | -€27,007 | -€26,790 | +€217 | +0.8% |
| Transfer from tax-exempt reserves | 789 | €12,382 | €12,382 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,625 | -€14,408 | +€217 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.