Culture Makers: 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.
Culture Makers
Largest movements
- Cash +€34,357
up €34,357 (+286%), from €12,021 to €46,378
mainly Net result for the year (+€46,280) and Tax, wage and social debts (+€9,253)
- Receivables within one year +€19,782
up €19,782 (+241%), from €8,216 to €27,998
of which Other amounts receivable: +€16,252
- Tangible fixed assets +€1,154
new in 2025: €1,154
- Profit (loss) carried forward +€46,280
up €46,280 (+415%), from €11,141 to €57,421
- Tax, wage and social debts +€9,253
up €9,253 (+114%), from €8,121 to €17,374
- Gross operating margin +€44,576
up €44,576 (+289%), from €15,422 to €59,998
- Taxes +€9,726
up €9,726 (+309%), from €3,150 to €12,876
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 | €20,237 | €75,530 | +€55,293 | +273% |
| Fixed assets | 21/28 | - | €1,154 | +€1,154 | |
| Tangible fixed assets | 22/27 | - | €1,154 | +€1,154 | |
| Furniture and vehicles | 24 | - | €1,154 | +€1,154 | |
| Current assets | 29/58 | €20,237 | €74,376 | +€54,139 | +268% |
| Amounts receivable within one year | 40/41 | €8,216 | €27,998 | +€19,782 | +241% |
| Trade receivables | 40 | €8,216 | €11,746 | +€3,530 | +43.0% |
| Other amounts receivable | 41 | - | €16,252 | +€16,252 | |
| Cash at bank and in hand | 54/58 | €12,021 | €46,378 | +€34,357 | +286% |
| Total equity and liabilities | 10/49 | €20,237 | €75,530 | +€55,293 | +273% |
| Equity | 10/15 | €11,241 | €57,521 | +€46,280 | +412% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,141 | €57,421 | +€46,280 | +415% |
| Amounts payable | 17/49 | €8,996 | €18,009 | +€9,014 | +100% |
| Amounts payable within one year | 42/48 | €8,996 | €18,009 | +€9,014 | +100% |
| Trade debts | 44 | €273 | €635 | +€362 | +132% |
| Suppliers | 440/4 | €273 | €635 | +€362 | +132% |
| Taxes, remuneration and social security | 45 | €8,121 | €17,374 | +€9,253 | +114% |
| Taxes | 450/3 | €8,121 | €17,374 | +€9,253 | +114% |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €513 | +€513 | |
| Other operating charges | 640/8 | €272 | €335 | +€63 | +23.1% |
| Gross operating margin | 9900 | €15,422 | €59,998 | +€44,576 | +289% |
| Operating profit (loss) | 9901 | €15,150 | €59,150 | +€44,000 | +290% |
| Financial income | 75/76B | €0 | €26 | +€26 | +257,100% |
| Recurring financial income | 75 | €0 | €26 | +€26 | +257,100% |
| Financial charges | 65/66B | - | €20 | +€20 | |
| Recurring financial charges | 65 | - | €20 | +€20 | |
| Profit (loss) for the period before taxes | 9903 | €15,150 | €59,155 | +€44,005 | +290% |
| Income taxes | 67/77 | €3,150 | €12,876 | +€9,726 | +309% |
| Profit (loss) for the period | 9904 | €12,000 | €46,280 | +€34,280 | +286% |
| Profit (loss) for the period to be appropriated | 9905 | €12,000 | €46,280 | +€34,280 | +286% |
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 26 October 2026 via checked.be.