CULIRAMA: 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.
CULIRAMA
Largest movements
- Cash -€140
down €140 (-20.6%), from €680 to €540
mainly Net result for the year (-€4,026) and Tax, wage and social debts (-€1,332)
- Debts after one year +€4,928
up €4,928 (+46.3%), from €10,653 to €15,581
- Profit (loss) carried forward -€4,026
down €4,026 (-6.3%), from -€63,648 to -€67,674
- Tax, wage and social debts -€1,332
no longer reported in 2024 (was €1,332)
- Current portion of long-term debt +€290
up €290 (+32.0%), from €906 to €1,196
- Gross operating margin -€10,085
down €10,085, from €6,300 to -€3,785
- Taxes -€1,332
no longer reported in 2024 (was €1,332)
- Financial charges +€179
new in 2024: €179
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 | €680 | €540 | -€140 | -20.6% |
| Current assets | 29/58 | €680 | €540 | -€140 | -20.6% |
| Cash at bank and in hand | 54/58 | €680 | €540 | -€140 | -20.6% |
| Total equity and liabilities | 10/49 | €680 | €540 | -€140 | -20.6% |
| Equity | 10/15 | -€12,211 | -€16,237 | -€4,026 | -33.0% |
| Contributions | 10/11 | €49,578 | €49,578 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,648 | -€67,674 | -€4,026 | -6.3% |
| Amounts payable | 17/49 | €12,891 | €16,777 | +€3,886 | +30.1% |
| Amounts payable after more than one year | 17 | €10,653 | €15,581 | +€4,928 | +46.3% |
| Other amounts payable | 178/9 | €10,653 | €15,581 | +€4,928 | +46.3% |
| Amounts payable within one year | 42/48 | €2,238 | €1,196 | -€1,042 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €906 | €1,196 | +€290 | +32.0% |
| Taxes, remuneration and social security | 45 | €1,332 | - | -€1,332 | |
| Taxes | 450/3 | €1,332 | - | -€1,332 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €6,300 | -€3,785 | -€10,085 | |
| Operating profit (loss) | 9901 | €6,238 | -€3,847 | -€10,085 | |
| Financial charges | 65/66B | - | €179 | +€179 | |
| Recurring financial charges | 65 | - | €179 | +€179 | |
| Profit (loss) for the period before taxes | 9903 | €6,238 | -€4,026 | -€10,264 | |
| Income taxes | 67/77 | €1,332 | - | -€1,332 | |
| Profit (loss) for the period | 9904 | €4,906 | -€4,026 | -€8,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,906 | -€4,026 | -€8,932 |
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 19 October 2026 via checked.be.