CULTURIUS: 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.
CULTURIUS
Largest movements
- Intangible fixed assets -€46,934
down €46,934 (-24.9%), from €188,632 to €141,698
- Cash +€37,558
up €37,558 (+2,151%), from €1,746 to €39,305
mainly Contributions, distributions and other (+€150,000) and Trade debts (+€84,447)
- Receivables within one year -€12,174
down €12,174 (-48.9%), from €24,877 to €12,703
of which Other amounts receivable: -€10,178
- Profit (loss) carried forward -€254,512
down €254,512 (-76.5%), from -€332,722 to -€587,234
- Contributions +€150,000
up €150,000 (+802%), from €18,700 to €168,700
- Trade debts +€84,447
up €84,447 (+428%), from €19,753 to €104,200
- Debts after one year -€28,885
down €28,885 (-8.0%), from €359,675 to €330,790
- Other debts +€17,927
up €17,927 (+12.3%), from €146,188 to €164,115
- Gross operating margin -€231,294
down €231,294, from €35,146 to -€196,148
- Depreciation +€22,664
up €22,664 (+92.1%), from €24,611 to €47,275
- Staff costs -€22,473
down €22,473 (-87.2%), from €25,758 to €3,284
- Financial charges -€4,514
down €4,514 (-37.8%), from €11,945 to €7,431
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,596 | €193,705 | -€21,891 | -10.2% |
| Fixed assets | 21/28 | €188,973 | €141,698 | -€47,275 | -25.0% |
| Intangible fixed assets | 21 | €188,632 | €141,698 | -€46,934 | -24.9% |
| Tangible fixed assets | 22/27 | €341 | €0 | -€341 | -100% |
| Furniture and vehicles | 24 | €341 | €0 | -€341 | -100% |
| Current assets | 29/58 | €26,624 | €52,007 | +€25,384 | +95.3% |
| Amounts receivable within one year | 40/41 | €24,877 | €12,703 | -€12,174 | -48.9% |
| Trade receivables | 40 | €1,997 | - | -€1,997 | |
| Other amounts receivable | 41 | €22,880 | €12,703 | -€10,178 | -44.5% |
| Cash at bank and in hand | 54/58 | €1,746 | €39,305 | +€37,558 | +2,151% |
| Total equity and liabilities | 10/49 | €215,596 | €193,705 | -€21,891 | -10.2% |
| Equity | 10/15 | -€314,022 | -€418,534 | -€104,512 | -33.3% |
| Contributions | 10/11 | €18,700 | €168,700 | +€150,000 | +802% |
| Profit (loss) carried forward | 14 | -€332,722 | -€587,234 | -€254,512 | -76.5% |
| Amounts payable | 17/49 | €529,618 | €612,239 | +€82,621 | +15.6% |
| Amounts payable after more than one year | 17 | €359,675 | €330,790 | -€28,885 | -8.0% |
| Financial debts | 170/4 | €359,675 | €330,790 | -€28,885 | -8.0% |
| Amounts payable within one year | 42/48 | €169,943 | €281,449 | +€111,506 | +65.6% |
| Trade debts | 44 | €19,753 | €104,200 | +€84,447 | +428% |
| Suppliers | 440/4 | €19,753 | €104,200 | +€84,447 | +428% |
| Taxes, remuneration and social security | 45 | €4,002 | €13,134 | +€9,132 | +228% |
| Taxes | 450/3 | €597 | €4,932 | +€4,335 | +727% |
| Remuneration and social security | 454/9 | €3,405 | €8,202 | +€4,797 | +141% |
| Other amounts payable | 47/48 | €146,188 | €164,115 | +€17,927 | +12.3% |
| Remuneration, social security and pensions | 62 | €25,758 | €3,284 | -€22,473 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,611 | €47,275 | +€22,664 | +92.1% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €35,146 | -€196,148 | -€231,294 | |
| Operating profit (loss) | 9901 | -€15,607 | -€247,094 | -€231,488 | -1,483% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €11,945 | €7,431 | -€4,514 | -37.8% |
| Recurring financial charges | 65 | €11,945 | €7,431 | -€4,514 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,551 | -€254,512 | -€226,961 | -824% |
| Profit (loss) for the period | 9904 | -€27,551 | -€254,512 | -€226,961 | -824% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,551 | -€254,512 | -€226,961 | -824% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.