CULTUREWEB: 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.
CULTUREWEB
Largest movements
- Cash -€170
down €170 (-100.0%), from €170 to €0
mainly Trade debts (-€3,229) and Accrued charges and deferred income (-€2,359)
- Receivables within one year +€48
up €48 (+2.1%), from €2,337 to €2,386
of which Other amounts receivable: +€240
- Profit (loss) carried forward +€4,210
up €4,210 (+14.5%), from -€28,984 to -€24,774
- Trade debts -€3,229
down €3,229 (-64.0%), from €5,044 to €1,815
- Other debts +€2,559
up €2,559 (+77.8%), from €3,290 to €5,849
- Accrued charges and deferred income -€2,359
down €2,359 (-100.0%), from €2,359 to €0
- Tax, wage and social debts -€689
down €689 (-84.9%), from €811 to €122
- Gross operating margin +€1,111
up €1,111 (+32.2%), from €3,450 to €4,561
- Write-downs -€294
down €294 (-100.0%), from €294 to €0
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 | €2,508 | €2,390 | -€118 | -4.7% |
| Current assets | 29/58 | €2,508 | €2,390 | -€118 | -4.7% |
| Amounts receivable within one year | 40/41 | €2,337 | €2,386 | +€48 | +2.1% |
| Trade receivables | 40 | €2,188 | €1,996 | -€192 | -8.8% |
| Other amounts receivable | 41 | €149 | €389 | +€240 | +160.6% |
| Cash at bank and in hand | 54/58 | €170 | €0 | -€170 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €4 | +€4 | |
| Total equity and liabilities | 10/49 | €2,508 | €2,390 | -€118 | -4.7% |
| Equity | 10/15 | -€10,134 | -€5,924 | +€4,210 | +41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,984 | -€24,774 | +€4,210 | +14.5% |
| Amounts payable | 17/49 | €12,642 | €8,314 | -€4,328 | -34.2% |
| Amounts payable within one year | 42/48 | €10,283 | €8,314 | -€1,969 | -19.1% |
| Financial debts | 43 | €1,137 | €527 | -€610 | -53.6% |
| Credit institutions | 430/8 | €1,137 | €527 | -€610 | -53.6% |
| Trade debts | 44 | €5,044 | €1,815 | -€3,229 | -64.0% |
| Suppliers | 440/4 | €5,044 | €1,815 | -€3,229 | -64.0% |
| Taxes, remuneration and social security | 45 | €811 | €122 | -€689 | -84.9% |
| Taxes | 450/3 | €811 | €122 | -€689 | -84.9% |
| Other amounts payable | 47/48 | €3,290 | €5,849 | +€2,559 | +77.8% |
| Accrued charges and deferred income | 492/3 | €2,359 | €0 | -€2,359 | -100.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €294 | €0 | -€294 | -100.0% |
| Gross operating margin | 9900 | €3,450 | €4,561 | +€1,111 | +32.2% |
| Operating profit (loss) | 9901 | €3,156 | €4,561 | +€1,405 | +44.5% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €384 | €369 | -€15 | -4.0% |
| Recurring financial charges | 65 | €384 | €369 | -€15 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €2,772 | €4,210 | +€1,438 | +51.9% |
| Profit (loss) for the period | 9904 | €2,772 | €4,210 | +€1,438 | +51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,772 | €4,210 | +€1,438 | +51.9% |
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 7 October 2026 via checked.be.