Culsans IT consulting: 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.
Culsans IT consulting
Largest movements
- Cash -€33,204
down €33,204 (-54.3%), from €61,181 to €27,977
mainly Other debts (-€26,051) and Current investments (-€24,290)
- Current investments +€24,290
up €24,290 (+57.8%), from €42,011 to €66,301
- Tangible fixed assets -€2,551
down €2,551 (-72.3%), from €3,531 to €980
of which Furniture and vehicles: -€3,531
- Profit (loss) carried forward +€33,604
up €33,604 (+89.0%), from €37,750 to €71,354
- Other debts -€26,051
down €26,051 (-41.7%), from €62,485 to €36,434
- Tax, wage and social debts -€18,817
down €18,817 (-86.1%), from €21,853 to €3,035
of which Taxes: -€18,817
- Gross operating margin +€2,528
up €2,528 (+5.8%), from €43,797 to €46,325
- Depreciation -€1,038
down €1,038 (-21.6%), from €4,803 to €3,764
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.
Derived cash bridge
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 | €125,448 | €113,767 | -€11,681 | -9.3% |
| Fixed assets | 21/28 | €3,531 | €980 | -€2,551 | -72.3% |
| Tangible fixed assets | 22/27 | €3,531 | €980 | -€2,551 | -72.3% |
| Plant, machinery and equipment | 23 | - | €980 | +€980 | |
| Furniture and vehicles | 24 | €3,531 | €0 | -€3,531 | -100% |
| Current assets | 29/58 | €121,917 | €112,787 | -€9,130 | -7.5% |
| Amounts receivable within one year | 40/41 | €16,420 | €15,736 | -€684 | -4.2% |
| Trade receivables | 40 | €12,920 | €13,764 | +€844 | +6.5% |
| Other amounts receivable | 41 | €3,500 | €1,972 | -€1,528 | -43.7% |
| Current investments | 50/53 | €42,011 | €66,301 | +€24,290 | +57.8% |
| Cash at bank and in hand | 54/58 | €61,181 | €27,977 | -€33,204 | -54.3% |
| Deferred charges and accrued income | 490/1 | €2,305 | €2,774 | +€468 | +20.3% |
| Total equity and liabilities | 10/49 | €125,448 | €113,767 | -€11,681 | -9.3% |
| Equity | 10/15 | €40,250 | €73,854 | +€33,604 | +83.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,750 | €71,354 | +€33,604 | +89.0% |
| Amounts payable | 17/49 | €85,198 | €39,913 | -€45,285 | -53.2% |
| Amounts payable within one year | 42/48 | €85,198 | €39,913 | -€45,285 | -53.2% |
| Trade debts | 44 | €860 | €444 | -€417 | -48.4% |
| Suppliers | 440/4 | €860 | €444 | -€417 | -48.4% |
| Taxes, remuneration and social security | 45 | €21,853 | €3,035 | -€18,817 | -86.1% |
| Taxes | 450/3 | €21,853 | €3,035 | -€18,817 | -86.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €62,485 | €36,434 | -€26,051 | -41.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,803 | €3,764 | -€1,038 | -21.6% |
| Other operating charges | 640/8 | €599 | €615 | +€16 | +2.7% |
| Gross operating margin | 9900 | €43,797 | €46,325 | +€2,528 | +5.8% |
| Operating profit (loss) | 9901 | €38,395 | €41,945 | +€3,550 | +9.2% |
| Financial income | 75/76B | €16 | €412 | +€396 | +2,438% |
| Recurring financial income | 75 | €16 | €412 | +€396 | +2,438% |
| Financial charges | 65/66B | €134 | €101 | -€33 | -24.5% |
| Recurring financial charges | 65 | €134 | €101 | -€33 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €38,277 | €42,256 | +€3,979 | +10.4% |
| Income taxes | 67/77 | €8,230 | €8,652 | +€422 | +5.1% |
| Profit (loss) for the period | 9904 | €30,047 | €33,604 | +€3,557 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,047 | €33,604 | +€3,557 | +11.8% |
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 1 November 2026 via checked.be.