CULIPRESENT: 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.
CULIPRESENT
Largest movements
- Stocks and contracts -€2,473
down €2,473 (-11.3%), from €21,894 to €19,421
- Cash -€2,320
down €2,320 (-6.3%), from €36,863 to €34,543
mainly Net result for the year (-€13,255) and Other debts (-€9,476)
- Receivables within one year +€927
up €927 (+14.5%), from €6,392 to €7,319
of which Other amounts receivable: +€638
- Deferred charges and accrued income -€912
down €912 (-71.7%), from €1,272 to €359
- Trade debts +€14,920
up €14,920 (+82.7%), from €18,047 to €32,967
- Profit (loss) carried forward -€13,255
down €13,255 (-60.9%), from -€21,781 to -€35,037
- Other debts -€9,476
down €9,476 (-20.1%), from €47,169 to €37,693
- Tax, wage and social debts +€2,557
up €2,557 (+15.7%), from €16,309 to €18,866
of which Remuneration and social security: +€2,339
- Gross operating margin -€2,163
down €2,163 (-5.6%), from €38,524 to €36,361
- Financial income -€1,166
down €1,166 (-76.4%), from €1,526 to €359
- Staff costs +€528
up €528 (+1.2%), from €45,364 to €45,892
- Financial charges +€490
up €490 (+22.7%), from €2,162 to €2,652
- Other operating charges -€456
down €456 (-36.1%), from €1,264 to €808
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 | €67,246 | €61,844 | -€5,402 | -8.0% |
| Fixed assets | 21/28 | €825 | €202 | -€623 | -75.6% |
| Tangible fixed assets | 22/27 | €825 | €202 | -€623 | -75.6% |
| Plant, machinery and equipment | 23 | €116 | €36 | -€80 | -68.7% |
| Furniture and vehicles | 24 | €708 | €165 | -€543 | -76.7% |
| Current assets | 29/58 | €66,421 | €61,643 | -€4,779 | -7.2% |
| Stocks and contracts in progress | 3 | €21,894 | €19,421 | -€2,473 | -11.3% |
| Stocks | 30/36 | €21,894 | €19,421 | -€2,473 | -11.3% |
| Amounts receivable within one year | 40/41 | €6,392 | €7,319 | +€927 | +14.5% |
| Trade receivables | 40 | €110 | €399 | +€289 | +261.8% |
| Other amounts receivable | 41 | €6,282 | €6,920 | +€638 | +10.2% |
| Cash at bank and in hand | 54/58 | €36,863 | €34,543 | -€2,320 | -6.3% |
| Deferred charges and accrued income | 490/1 | €1,272 | €359 | -€912 | -71.7% |
| Total equity and liabilities | 10/49 | €67,246 | €61,844 | -€5,402 | -8.0% |
| Equity | 10/15 | -€15,581 | -€28,837 | -€13,255 | -85.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,781 | -€35,037 | -€13,255 | -60.9% |
| Amounts payable | 17/49 | €82,828 | €90,681 | +€7,854 | +9.5% |
| Amounts payable within one year | 42/48 | €82,828 | €90,681 | +€7,854 | +9.5% |
| Trade debts | 44 | €18,047 | €32,967 | +€14,920 | +82.7% |
| Suppliers | 440/4 | €18,047 | €32,967 | +€14,920 | +82.7% |
| Advances received on contracts in progress | 46 | €1,302 | €1,155 | -€147 | -11.3% |
| Taxes, remuneration and social security | 45 | €16,309 | €18,866 | +€2,557 | +15.7% |
| Taxes | 450/3 | €4,167 | €4,385 | +€218 | +5.2% |
| Remuneration and social security | 454/9 | €12,142 | €14,481 | +€2,339 | +19.3% |
| Other amounts payable | 47/48 | €47,169 | €37,693 | -€9,476 | -20.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €45,364 | €45,892 | +€528 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792 | €623 | -€169 | -21.3% |
| Other operating charges | 640/8 | €1,264 | €808 | -€456 | -36.1% |
| Gross operating margin | 9900 | €38,524 | €36,361 | -€2,163 | -5.6% |
| Operating profit (loss) | 9901 | -€8,897 | -€10,963 | -€2,066 | -23.2% |
| Financial income | 75/76B | €1,526 | €359 | -€1,166 | -76.4% |
| Recurring financial income | 75 | €1,526 | €359 | -€1,166 | -76.4% |
| Financial charges | 65/66B | €2,162 | €2,652 | +€490 | +22.7% |
| Recurring financial charges | 65 | €2,162 | €2,652 | +€490 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,533 | -€13,255 | -€3,723 | -39.0% |
| Profit (loss) for the period | 9904 | -€9,533 | -€13,255 | -€3,723 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,533 | -€13,255 | -€3,723 | -39.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.