CULLERA: 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.
CULLERA
Largest movements
- Receivables after one year -€277,960
down €277,960 (-23.4%), from €1.2m to €907,432
- Receivables within one year +€48,300
up €48,300 (+360.0%), from €13,416 to €61,716
of which Other amounts receivable: +€48,300
- Trade debts -€230,000
down €230,000 (-100.0%), from €230,000 to €0
- Debts after one year -€62,408
down €62,408 (-16.1%), from €388,136 to €325,728
- Reserves +€39,524
up €39,524 (+15864.1%), from €249 to €39,773
- Short-term financial debts +€19,836
new in 2025: €19,836
- Gross operating margin -€19,876
down €19,876 (-27.8%), from €71,574 to €51,698
- Taxes -€6,808
down €6,808 (-31.5%), from €21,613 to €14,804
- Other operating charges +€6,365
up €6,365 (+586.5%), from €1,085 to €7,450
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 | €1,218,390 | €988,698 | -€229,692 | -18.9% |
| Fixed assets | 21/28 | €17,353 | €17,353 | = | 0.0% |
| Tangible fixed assets | 22/27 | €17,353 | €17,353 | = | 0.0% |
| Land and buildings | 22 | €17,353 | €17,353 | = | 0.0% |
| Current assets | 29/58 | €1,201,037 | €971,345 | -€229,692 | -19.1% |
| Amounts receivable after more than one year | 29 | €1,185,392 | €907,432 | -€277,960 | -23.4% |
| Other amounts receivable | 291 | €1,185,392 | €907,432 | -€277,960 | -23.4% |
| Amounts receivable within one year | 40/41 | €13,416 | €61,716 | +€48,300 | +360.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,416 | €61,716 | +€48,300 | +360.0% |
| Cash at bank and in hand | 54/58 | €2,229 | €2,197 | -€32 | -1.4% |
| Total equity and liabilities | 10/49 | €1,218,390 | €988,698 | -€229,692 | -18.9% |
| Equity | 10/15 | €224,269 | €263,793 | +€39,524 | +17.6% |
| Contributions | 10/11 | €224,020 | €224,020 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €249 | €39,773 | +€39,524 | +15864.1% |
| Distributable reserves | 133 | €249 | €39,773 | +€39,524 | +15864.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €994,121 | €724,905 | -€269,216 | -27.1% |
| Amounts payable after more than one year | 17 | €388,136 | €325,728 | -€62,408 | -16.1% |
| Financial debts | 170/4 | €388,136 | €325,728 | -€62,408 | -16.1% |
| Amounts payable within one year | 42/48 | €605,985 | €399,177 | -€206,808 | -34.1% |
| Current portion of amounts payable after more than one year | 42 | €55,372 | €56,566 | +€1,194 | +2.2% |
| Financial debts | 43 | - | €19,836 | +€19,836 | |
| Credit institutions | 430/8 | - | €19,836 | +€19,836 | |
| Trade debts | 44 | €230,000 | €0 | -€230,000 | -100.0% |
| Suppliers | 440/4 | €230,000 | €0 | -€230,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €21,613 | €14,804 | -€6,808 | -31.5% |
| Taxes | 450/3 | €21,613 | €14,804 | -€6,808 | -31.5% |
| Other amounts payable | 47/48 | €299,000 | €307,970 | +€8,970 | +3.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,085 | €7,450 | +€6,365 | +586.5% |
| Gross operating margin | 9900 | €71,574 | €51,698 | -€19,876 | -27.8% |
| Operating profit (loss) | 9901 | €70,489 | €44,248 | -€26,241 | -37.2% |
| Financial income | 75/76B | €28,158 | €28,430 | +€272 | +1.0% |
| Recurring financial income | 75 | €28,158 | €28,430 | +€272 | +1.0% |
| Financial charges | 65/66B | €17,662 | €18,350 | +€688 | +3.9% |
| Recurring financial charges | 65 | €17,662 | €18,350 | +€688 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €80,985 | €54,328 | -€26,657 | -32.9% |
| Income taxes | 67/77 | €21,613 | €14,804 | -€6,808 | -31.5% |
| Profit (loss) for the period | 9904 | €59,372 | €39,524 | -€19,848 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,372 | €39,524 | -€19,848 | -33.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.