CULTURE EVOLUTION: what changed
Two fiscal 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.
CULTURE EVOLUTION
Largest movements
- Cash -€10,358
down €10,358 (-35.9%), from €28,854 to €18,496
mainly Net result for the year (-€19,605) and Tax, wage and social debts (-€12,456)
- Stocks and contracts +€2,615
up €2,615 (+3.6%), from €72,449 to €75,064
- Receivables within one year -€2,263
no longer reported in 2025 (was €2,263)
of which Trade receivables: -€2,079
- Profit (loss) carried forward -€19,605
down €19,605 (-36.0%), from €54,510 to €34,905
- Other debts +€17,851
up €17,851 (+35002.0%), from €51 to €17,902
- Tax, wage and social debts -€12,456
down €12,456 (-69.9%), from €17,813 to €5,357
of which Remuneration and social security: -€9,393
- Trade debts +€4,108
up €4,108 (+59.6%), from €6,888 to €10,996
- Gross operating margin -€38,499
down €38,499 (-68.3%), from €56,388 to €17,889
- Financial charges -€4,156
down €4,156 (-74.6%), from €5,574 to €1,418
- Staff costs -€2,186
down €2,186 (-5.9%), from €37,251 to €35,065
- Taxes -€1,377
no longer reported in 2025 (was €1,377)
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 | €104,025 | €93,923 | -€10,102 | -9.7% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €103,662 | €93,560 | -€10,102 | -9.7% |
| Stocks and contracts in progress | 3 | €72,449 | €75,064 | +€2,615 | +3.6% |
| Stocks | 30/36 | €72,449 | €75,064 | +€2,615 | +3.6% |
| Amounts receivable within one year | 40/41 | €2,263 | - | -€2,263 | |
| Trade receivables | 40 | €2,079 | - | -€2,079 | |
| Other amounts receivable | 41 | €184 | - | -€184 | |
| Cash at bank and in hand | 54/58 | €28,854 | €18,496 | -€10,358 | -35.9% |
| Deferred charges and accrued income | 490/1 | €96 | - | -€96 | |
| Total equity and liabilities | 10/49 | €104,025 | €93,923 | -€10,102 | -9.7% |
| Equity | 10/15 | €79,273 | €59,668 | -€19,605 | -24.7% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €763 | €763 | = | 0.0% |
| Non-distributable reserves | 130/1 | €763 | €763 | = | 0.0% |
| Reserves not available under the articles | 1311 | €763 | €763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,510 | €34,905 | -€19,605 | -36.0% |
| Amounts payable | 17/49 | €24,752 | €34,255 | +€9,503 | +38.4% |
| Amounts payable within one year | 42/48 | €24,752 | €34,255 | +€9,503 | +38.4% |
| Trade debts | 44 | €6,888 | €10,996 | +€4,108 | +59.6% |
| Suppliers | 440/4 | €6,888 | €10,996 | +€4,108 | +59.6% |
| Taxes, remuneration and social security | 45 | €17,813 | €5,357 | -€12,456 | -69.9% |
| Taxes | 450/3 | €8,420 | €5,357 | -€3,063 | -36.4% |
| Remuneration and social security | 454/9 | €9,393 | - | -€9,393 | |
| Other amounts payable | 47/48 | €51 | €17,902 | +€17,851 | +35002.0% |
| Remuneration, social security and pensions | 62 | €37,251 | €35,065 | -€2,186 | -5.9% |
| Other operating charges | 640/8 | €927 | €1,011 | +€84 | +9.1% |
| Gross operating margin | 9900 | €56,388 | €17,889 | -€38,499 | -68.3% |
| Operating profit (loss) | 9901 | €18,210 | -€18,187 | -€36,397 | |
| Financial income | 75/76B | €46 | - | -€46 | |
| Recurring financial income | 75 | €46 | - | -€46 | |
| Financial charges | 65/66B | €5,574 | €1,418 | -€4,156 | -74.6% |
| Recurring financial charges | 65 | €5,574 | €1,418 | -€4,156 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €12,682 | -€19,605 | -€32,287 | |
| Income taxes | 67/77 | €1,377 | - | -€1,377 | |
| Profit (loss) for the period | 9904 | €11,305 | -€19,605 | -€30,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,305 | -€19,605 | -€30,910 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.