Culieguy: 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.
Culieguy
Largest movements
- Tangible fixed assets +€45,379
up €45,379 (+75.7%), from €59,944 to €105,323
of which Furniture and vehicles: +€42,155
- Receivables within one year +€9,893
up €9,893 (+38.7%), from €25,591 to €35,484
of which Trade receivables: +€11,255
- Stocks and contracts +€9,000
up €9,000 (+300%), from €3,000 to €12,000
- Cash +€8,132
up €8,132 (+11.5%), from €70,787 to €78,918
mainly Debts after one year (+€37,201) and Other debts (+€25,353)
- Deferred charges and accrued income +€2,611
up €2,611 (+998%), from €262 to €2,872
- Debts after one year +€37,201
new in 2024: €37,201
- Other debts +€25,353
up €25,353 (+53.7%), from €47,172 to €72,525
- Current portion of long-term debt +€11,833
new in 2024: €11,833
- Gross operating margin -€67,647
down €67,647 (-74.8%), from €90,407 to €22,760
- Taxes -€18,432
down €18,432 (-97.3%), from €18,940 to €509
- Depreciation -€2,134
down €2,134 (-9.5%), from €22,494 to €20,360
- Financial income +€1,450
up €1,450, from €0 to €1,450
- Financial charges +€1,210
up €1,210 (+484%), from €250 to €1,460
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.
Derived cash bridge
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 | €161,384 | €236,398 | +€75,014 | +46.5% |
| Fixed assets | 21/28 | €61,744 | €107,123 | +€45,379 | +73.5% |
| Tangible fixed assets | 22/27 | €59,944 | €105,323 | +€45,379 | +75.7% |
| Plant, machinery and equipment | 23 | €2,693 | €5,917 | +€3,224 | +120% |
| Furniture and vehicles | 24 | €57,251 | €99,406 | +€42,155 | +73.6% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €99,639 | €129,275 | +€29,635 | +29.7% |
| Stocks and contracts in progress | 3 | €3,000 | €12,000 | +€9,000 | +300% |
| Stocks | 30/36 | €3,000 | €12,000 | +€9,000 | +300% |
| Amounts receivable within one year | 40/41 | €25,591 | €35,484 | +€9,893 | +38.7% |
| Trade receivables | 40 | €19,683 | €30,938 | +€11,255 | +57.2% |
| Other amounts receivable | 41 | €5,908 | €4,547 | -€1,362 | -23.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €70,787 | €78,918 | +€8,132 | +11.5% |
| Deferred charges and accrued income | 490/1 | €262 | €2,872 | +€2,611 | +998% |
| Total equity and liabilities | 10/49 | €161,384 | €236,398 | +€75,014 | +46.5% |
| Equity | 10/15 | €85,530 | €85,247 | -€283 | -0.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €83,530 | €83,530 | = | 0.0% |
| Distributable reserves | 133 | €83,530 | €83,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€283 | -€283 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €75,854 | €151,151 | +€75,297 | +99.3% |
| Amounts payable after more than one year | 17 | - | €37,201 | +€37,201 | |
| Financial debts | 170/4 | - | €37,201 | +€37,201 | |
| Amounts payable within one year | 42/48 | €75,854 | €113,950 | +€38,096 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | - | €11,833 | +€11,833 | |
| Trade debts | 44 | €19,194 | €20,157 | +€962 | +5.0% |
| Suppliers | 440/4 | €19,194 | €20,157 | +€962 | +5.0% |
| Taxes, remuneration and social security | 45 | €9,487 | €9,435 | -€52 | -0.5% |
| Taxes | 450/3 | €9,487 | €9,435 | -€52 | -0.5% |
| Other amounts payable | 47/48 | €47,172 | €72,525 | +€25,353 | +53.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,036 | €712 | -€1,324 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,494 | €20,360 | -€2,134 | -9.5% |
| Other operating charges | 640/8 | €1,969 | €2,164 | +€195 | +9.9% |
| Non-recurring operating charges | 66A | €6,712 | - | -€6,712 | |
| Gross operating margin | 9900 | €90,407 | €22,760 | -€67,647 | -74.8% |
| Operating profit (loss) | 9901 | €59,233 | €236 | -€58,998 | -99.6% |
| Financial income | 75/76B | €0 | €1,450 | +€1,450 | |
| Recurring financial income | 75 | €0 | €1,450 | +€1,450 | |
| Financial charges | 65/66B | €250 | €1,460 | +€1,210 | +484% |
| Recurring financial charges | 65 | €250 | €1,460 | +€1,210 | +484% |
| Profit (loss) for the period before taxes | 9903 | €58,983 | €225 | -€58,758 | -99.6% |
| Income taxes | 67/77 | €18,940 | €509 | -€18,432 | -97.3% |
| Profit (loss) for the period | 9904 | €40,043 | -€283 | -€40,326 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,043 | -€283 | -€40,326 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.