Cultopé: 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.
Cultopé
Largest movements
- Cash +€19,642
up €19,642 (+170%), from €11,586 to €31,227
mainly Net result for the year (+€9,874) and Tax, wage and social debts (+€7,724)
- Deferred charges and accrued income +€1,543
up €1,543 (+388%), from €398 to €1,941
- Tangible fixed assets +€1,336
up €1,336 (+23.2%), from €5,766 to €7,102
of which Plant, machinery and equipment: +€1,568
- Receivables within one year +€1,017
up €1,017 (+6.4%), from €15,779 to €16,796
of which Other amounts receivable: +€2,246
- Reserves +€9,874
up €9,874 (+37.3%), from €26,500 to €36,374
- Tax, wage and social debts +€7,724
up €7,724 (+57.3%), from €13,476 to €21,200
of which Taxes: +€7,647
- Trade debts +€5,764
up €5,764 (+104%), from €5,517 to €11,281
- Gross operating margin -€2,559
down €2,559 (-7.0%), from €36,582 to €34,022
- Staff costs +€2,154
up €2,154 (+17.0%), from €12,671 to €14,826
- Taxes +€776
up €776 (+18.1%), from €4,290 to €5,066
- Depreciation +€690
up €690 (+39.4%), from €1,752 to €2,442
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 | €51,693 | €75,055 | +€23,362 | +45.2% |
| Fixed assets | 21/28 | €6,360 | €7,696 | +€1,336 | +21.0% |
| Tangible fixed assets | 22/27 | €5,766 | €7,102 | +€1,336 | +23.2% |
| Plant, machinery and equipment | 23 | €1,812 | €3,380 | +€1,568 | +86.6% |
| Furniture and vehicles | 24 | €3,954 | €3,722 | -€233 | -5.9% |
| Financial fixed assets | 28 | €594 | €594 | = | 0.0% |
| Current assets | 29/58 | €45,333 | €67,360 | +€22,026 | +48.6% |
| Stocks and contracts in progress | 3 | €17,571 | €17,396 | -€175 | -1.0% |
| Stocks | 30/36 | €17,571 | €17,396 | -€175 | -1.0% |
| Amounts receivable within one year | 40/41 | €15,779 | €16,796 | +€1,017 | +6.4% |
| Trade receivables | 40 | €1,396 | €167 | -€1,229 | -88.0% |
| Other amounts receivable | 41 | €14,383 | €16,629 | +€2,246 | +15.6% |
| Cash at bank and in hand | 54/58 | €11,586 | €31,227 | +€19,642 | +170% |
| Deferred charges and accrued income | 490/1 | €398 | €1,941 | +€1,543 | +388% |
| Total equity and liabilities | 10/49 | €51,693 | €75,055 | +€23,362 | +45.2% |
| Equity | 10/15 | €32,700 | €42,574 | +€9,874 | +30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,500 | €36,374 | +€9,874 | +37.3% |
| Distributable reserves | 133 | €26,500 | €36,374 | +€9,874 | +37.3% |
| Amounts payable | 17/49 | €18,993 | €32,481 | +€13,488 | +71.0% |
| Amounts payable within one year | 42/48 | €18,993 | €32,481 | +€13,488 | +71.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,517 | €11,281 | +€5,764 | +104% |
| Suppliers | 440/4 | €5,517 | €11,281 | +€5,764 | +104% |
| Taxes, remuneration and social security | 45 | €13,476 | €21,200 | +€7,724 | +57.3% |
| Taxes | 450/3 | €12,695 | €20,341 | +€7,647 | +60.2% |
| Remuneration and social security | 454/9 | €781 | €858 | +€77 | +9.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €12,671 | €14,826 | +€2,154 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,752 | €2,442 | +€690 | +39.4% |
| Other operating charges | 640/8 | €1,361 | €1,452 | +€91 | +6.7% |
| Gross operating margin | 9900 | €36,582 | €34,022 | -€2,559 | -7.0% |
| Operating profit (loss) | 9901 | €20,797 | €15,302 | -€5,495 | -26.4% |
| Financial income | 75/76B | €381 | €696 | +€315 | +82.6% |
| Recurring financial income | 75 | €381 | €696 | +€315 | +82.6% |
| Financial charges | 65/66B | €1,272 | €1,059 | -€213 | -16.8% |
| Recurring financial charges | 65 | €1,272 | €1,059 | -€213 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €19,906 | €14,940 | -€4,967 | -24.9% |
| Income taxes | 67/77 | €4,290 | €5,066 | +€776 | +18.1% |
| Profit (loss) for the period | 9904 | €15,617 | €9,874 | -€5,743 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,617 | €9,874 | -€5,743 | -36.8% |
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 24 October 2026 via checked.be.