Culimar-Consult: 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.
Culimar-Consult
Largest movements
- Tangible fixed assets +€16,459
up €16,459 (+827.8%), from €1,988 to €18,447
of which Land and buildings: +€10,227
- Cash +€11,031
up €11,031 (+24.5%), from €45,009 to €56,040
mainly Net result for the year (+€29,613) and Depreciation (+€1,105)
- Reserves +€29,613
up €29,613 (+62.1%), from €47,713 to €77,326
- Tax, wage and social debts -€1,463
down €1,463 (-13.3%), from €11,010 to €9,547
of which Taxes: -€1,463
- Gross operating margin +€15,633
up €15,633 (+72.4%), from €21,578 to €37,211
- Taxes +€2,365
up €2,365 (+44.7%), from €5,289 to €7,654
- Financial income -€1,199
down €1,199 (-36.7%), from €3,267 to €2,069
- Depreciation +€572
up €572 (+107.2%), from €533 to €1,105
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 | €64,209 | €92,320 | +€28,112 | +43.8% |
| Fixed assets | 21/28 | €1,988 | €18,447 | +€16,459 | +827.8% |
| Tangible fixed assets | 22/27 | €1,988 | €18,447 | +€16,459 | +827.8% |
| Land and buildings | 22 | €1,544 | €11,771 | +€10,227 | +662.4% |
| Furniture and vehicles | 24 | €444 | €6,676 | +€6,232 | +1402.4% |
| Current assets | 29/58 | €62,220 | €73,873 | +€11,653 | +18.7% |
| Amounts receivable within one year | 40/41 | €17,212 | €17,833 | +€622 | +3.6% |
| Trade receivables | 40 | €14,001 | €14,277 | +€276 | +2.0% |
| Other amounts receivable | 41 | €3,211 | €3,556 | +€346 | +10.8% |
| Cash at bank and in hand | 54/58 | €45,009 | €56,040 | +€11,031 | +24.5% |
| Total equity and liabilities | 10/49 | €64,209 | €92,320 | +€28,112 | +43.8% |
| Equity | 10/15 | €52,713 | €82,326 | +€29,613 | +56.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,713 | €77,326 | +€29,613 | +62.1% |
| Distributable reserves | 133 | €47,713 | €77,326 | +€29,613 | +62.1% |
| Amounts payable | 17/49 | €11,496 | €9,994 | -€1,501 | -13.1% |
| Amounts payable within one year | 42/48 | €11,496 | €9,994 | -€1,501 | -13.1% |
| Trade debts | 44 | €158 | €33 | -€125 | -79.2% |
| Suppliers | 440/4 | €158 | €33 | -€125 | -79.2% |
| Taxes, remuneration and social security | 45 | €11,010 | €9,547 | -€1,463 | -13.3% |
| Taxes | 450/3 | €8,510 | €7,047 | -€1,463 | -17.2% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €328 | €414 | +€86 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €1,105 | +€572 | +107.2% |
| Other operating charges | 640/8 | €707 | €778 | +€71 | +10.1% |
| Gross operating margin | 9900 | €21,578 | €37,211 | +€15,633 | +72.4% |
| Operating profit (loss) | 9901 | €20,338 | €35,328 | +€14,990 | +73.7% |
| Financial income | 75/76B | €3,267 | €2,069 | -€1,199 | -36.7% |
| Recurring financial income | 75 | €3,267 | €2,069 | -€1,199 | -36.7% |
| Financial charges | 65/66B | €100 | €129 | +€30 | +29.7% |
| Recurring financial charges | 65 | €100 | €129 | +€30 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €23,506 | €37,267 | +€13,762 | +58.5% |
| Income taxes | 67/77 | €5,289 | €7,654 | +€2,365 | +44.7% |
| Profit (loss) for the period | 9904 | €18,216 | €29,613 | +€11,397 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,216 | €29,613 | +€11,397 | +62.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.