CULTIVERSUM: 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.
CULTIVERSUM
Largest movements
- Cash -€357
down €357 (-3.9%), from €9,100 to €8,743
mainly Trade debts (-€162) and Net result for the year (-€144)
- Trade debts -€162
down €162 (-14.2%), from €1,140 to €978
- Reserves -€144
down €144 (-3.1%), from €4,583 to €4,439
- Gross operating margin -€3,486
down €3,486, from €3,406 to -€79
- Other operating charges -€691
no longer reported in 2025 (was €691)
- Financial charges +€65
new in 2025: €65
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 | €9,224 | €8,917 | -€306 | -3.3% |
| Current assets | 29/58 | €9,224 | €8,917 | -€306 | -3.3% |
| Amounts receivable within one year | 40/41 | €124 | €174 | +€50 | +40.8% |
| Other amounts receivable | 41 | €124 | €174 | +€50 | +40.8% |
| Cash at bank and in hand | 54/58 | €9,100 | €8,743 | -€357 | -3.9% |
| Total equity and liabilities | 10/49 | €9,224 | €8,917 | -€306 | -3.3% |
| Equity | 10/15 | €8,083 | €7,939 | -€144 | -1.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Capital | 10 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €4,583 | €4,439 | -€144 | -3.1% |
| Amounts payable | 17/49 | €1,140 | €978 | -€162 | -14.2% |
| Amounts payable within one year | 42/48 | €1,140 | €978 | -€162 | -14.2% |
| Trade debts | 44 | €1,140 | €978 | -€162 | -14.2% |
| Suppliers | 440/4 | €1,140 | €978 | -€162 | -14.2% |
| Other operating charges | 640/8 | €691 | - | -€691 | |
| Gross operating margin | 9900 | €3,406 | -€79 | -€3,486 | |
| Operating profit (loss) | 9901 | €2,716 | -€79 | -€2,795 | |
| Financial charges | 65/66B | - | €65 | +€65 | |
| Recurring financial charges | 65 | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €2,716 | -€144 | -€2,860 | |
| Profit (loss) for the period | 9904 | €2,716 | -€144 | -€2,860 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,716 | -€144 | -€2,860 |
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 22 October 2026 via checked.be.